# Delaware — State Worker Classification Tests — Independent Contractor vs Employee

For Delaware, test type is ABC; test scope is unemployment-insurance; statutory citation is 19 Del. C. § 3302(10)(K); key exemptions is Service performed by an individual in agricultural labor, recorded from its source on 2026-08-18.

- **state:** Delaware _(verified: appears in the quote below)_
- **test type:** ABC _(our reading, not quoted from the source)_
- **test scope:** unemployment-insurance _(our reading, not quoted from the source)_
- **statutory citation:** 19 Del. C. § 3302(10)(K) _(our reading, not quoted from the source)_
- **key exemptions:** Service performed by an individual in agricultural labor _(verified: appears in the quote below)_

## What the source says

> Notwithstanding any other provisions of this chapter and irrespective of whether the common-law relationship of employer and employee exists, services performed by an individual for wages, unless and until it is shown to the satisfaction of the Department that: (i) Such individual has been and will continue to be free from control and direction in connection with the performance of such service, both under the individual’s contract for the performance of services and in fact; and (ii) Such service is performed either outside the usual course of the business for which the service is performed or is performed outside of all the places of business of the enterprise for which the service is performed; and (iii) Such individual is customarily engaged in an independently established trade, occupation, profession or business of the same nature as that involved in the service performed.

## Source

- https://delcode.delaware.gov/title19/c033/sc01/index.html

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State Worker Classification Tests — Independent Contractor vs Employee](https://referencesource.org/state-worker-classification-tests/).