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Because independent contractors are not employees, they are not eligible for IPERS coverage. The guidelines below can help you consistently decide who is an employee and who is an independent contractor.
IPERS members may be an Independent Contractor if they:
- Have an established business that offers defined services.
- Offer services to multiple customers or clients.
- Are hired to work for you through a normal bid process.
- Have substantial control over how services are provided.
IPERS members may NOT be an Independent Contractor if they:
- Perform work only for your organization.
- Do not operate under a business name.
- Are subject to substantial control by your organization over how services are provided.
- Do not promote his/her services.
- Are a teacher or superintendent.
- Are a city council member, city clerk or other public official.
- Are performing an essential governmental function.
Determining Employee Status
IPERS may review an employer’s decision to designate a worker as an employee or an independent contractor either during a compliance review or at the request of the worker or another person or group. In this situation, IPERS will ask you and the worker to complete a Worker Status Determination form (PDF, 431.18 KB) and supply supporting documentation of the relationship. The Worker Status Determination form helps determine employment status for IPERS’ purposes only.
The IRS determines whether an individual is an employee or an independent contractor. Visit the Independent Contactor or Employee page on the IRS website for additional information.
Wage Adjustments
If you incorrectly covered or did not covered employees in the past, submit wage adjustments to correct the issue as soon as possible. You may submit wage adjustments in I-Que or on the Wage Reporting Adjustments (PDF, 138 KB) form. Contact IPERS if you have questions.