West Virginia legislation · 2026 Regular Session
West Virginia SB1073: Classifying independent contractors and employees
Status: Introduced, February 23, 2026
What the bill says
To amend and reenact §21-5I-4 of the Code of West Virginia, 1931, as amended, relating to making the distinction between an independent contractor and employee in this state consistent with Internal Revenue Services classifications. ARTICLE 5I. WEST VIRGINIA EMPLOYMENT LAW WORKER CLASSIFICATION ACT. §21-5I-4. Classification of independent contractors and employees. (a) Subject only to the provisions of subsection (b) of this section, a person shall be classified as an independent contractor under the laws of this state as defined in workers' compensation in Chapter 23 of this code, unem.
From the introduced text, February 23, 2026:
A BILL to amend and reenact §21-5I-4 of the Code of West Virginia, 1931, as amended, relating to making the distinction between an independent contractor and employee in this state consistent with Internal Revenue Services classifications. ARTICLE 5I. WEST VIRGINIA EMPLOYMENT LAW WORKER CLASSIFICATION ACT. §21-5I-4. Classification of independent contractors and employees. (a) Subject only to the provisions of subsection (b) of this section, a person shall be classified as an independent contractor under the laws of this state as defined in workers' compensation in Chapter 23 of this code, unemployment compensation in Chapter 21A of this code, Human Rights Act rights in §5-11-1 et seq. of this code, and wage payment and collection as defined in §21-5-1 et seq. of this code, if: (1) The person signs a written contract with the principal, in substantial compliance with the terms of this subsection, that states the principal's intent to engage the services of the person as an independent contractor and contains acknowledgements that the person understands that he or she (B) Not going to be treated as an employee of the principal; (C) Not going to be provided by the principal with either workers' compensation or unemployment compensation benefits; (D) Obligated to pay all applicable federal and state income taxes, if any, on any moneys earned pursuant to the contractual …