HI HB404

Replaces outdated "master and servant" terminology with "employer and employee" language in Hawaii Revised Statutes §233-1 and §383-6.

Amends §233-1 to update tax law provisions regarding how the Department of Taxation classifies relationships between persons engaged in business distribution activities.

Amends §383-6 to update employment law provisions regarding when services performed for wages are deemed subject to employment protections, regardless of common law relationship classification.

Applies the new terminology to conditions determining independent contractor status, requiring individuals to demonstrate freedom from control, work location outside the employer's place of business, and establishment of an independent trade or business.

Takes effect upon approval and includes standard severability and statutory amendment notation provisions.