TN 12 (02-92)
An employee who personally performs services for pay for another person, according
to specifications furnished by that person.
An employee in one of the following four occupational groups:
Agent-drivers or commission-driver.
Full-time life insurance sales people.
Full-time traveling or city salespeople, and
Who meets, in addition to specific requirements for their particular occupation, all
of the following conditions:
The worker must be a member of one of the designated occupational groups.
The contract must contemplate that the worker performs substantially all of the services
The worker must have no substantial investment in facilities for doing the work.
The services must be performed in a continuing relationship.
An employee who is told what to do, and how, when, and where.
If either of the pay tests below is met, then any payment is wages, whether in cash
or in a medium other than cash.
From 1951 through 1977, cash payments are wages if they total $50 or more in a calendar quarter.
Beginning January 1, 1978, cash payments are wages if they total $100 or more in a calendar year.
Cash and noncash pay to homeworkers who are common-law employees are wages regardless of the above stated $50 or $100 cash-pay test.