MO HB915

Creates the "Employee Reclassification Act" requiring the Missouri Department of Labor and Industrial Relations to define independent contractor status and establish procedures for reclassification.

Presumes that payments to LLCs, corporations, state-licensed individuals serving multiple customers, and licensed attorneys are payments to independent contractors, not employees, for purposes of unemployment insurance and workers' compensation.

Allows employers to request opinion letters from the department on worker classification and protects employers from fines or additional taxes if they follow the department's recommendation.

Provides employers a 60-day compliance period after audit findings without liability for taxes, interest, or fines (except in cases of fraud), and tolls fines and interest assessments during appeals.

Halts all pending employee reclassification investigations immediately and gives employers 180 days to comply with new department classification definitions after a public comment period.