Senate Bill 164 Summary

• Establishes that an employee who knowingly or intentionally files a false statement of independent contractor status to the Department of State Revenue commits a Class D felony.

• Prohibits employers and employees from classifying workers as independent contractors for the sole or primary purpose of avoiding worker's compensation law requirements, with violations classified as a Class A infraction.

• Expands unemployment compensation fraud provisions to make misclassifying an employee as an independent contractor a Class C misdemeanor when done to avoid unemployment insurance contributions or benefits.

• Requires independent contractors to file statements with the Department of State Revenue with supporting documentation and pay a $5 filing fee to obtain a certificate of exemption valid for one year.

• Effective July 1, 2011.