Report:
The employer must report the worker to TRS as an active member or working retiree, not as an Independent Contractor (IC), unless and until the IC status is conclusively established.
Required Analysis:
The employer must provide TRS a comprehensive analysis, performed by a qualified analyst, for every individual asserted to be an IC if the individual will perform work in a TRS-reportable position on or after July 1, 2024. This applies even if the worker was previously reported to TRS as an IC.
Guidance:
IRS Publication 963: A qualified analyst must consider and apply criteria in Chapter 4 of IRS Publication 963. If IC status can be conclusively determined, the employer and analyst must complete and submit form 148 to TRS with the analyst's written determination.
Form 148: The employer may not report the individual to TRS as an IC if TRS has not received and approved Form 148 to confirm the worker's IC status. Refer to page four of the fact sheet for a list of all required documentation.
