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

For Massachusetts, test type is ABC; test scope is wage-and-hour; statutory citation is Mass. Gen. Laws Ch. 149 § 148B; key exemptions is Services authorized under Chapter 149; misclassification penalty is Criminal and civil remedies including debarment as provided in section 27C of this chapter; for workers' compensation violations, punished as provided in section 14 of said chapter 152 and civil remedies including debarment provided in section 27C, recorded from its source on 2026-08-17.

- **state:** Massachusetts
- **test type:** ABC
- **test scope:** wage-and-hour
- **statutory citation:** Mass. Gen. Laws Ch. 149 § 148B
- **key exemptions:** Services authorized under Chapter 149
- **misclassification penalty:** Criminal and civil remedies including debarment as provided in section 27C of this chapter; for workers' compensation violations, punished as provided in section 14 of said chapter 152 and civil remedies including debarment provided in section 27C

## What the source says

> an individual performing any service, except as authorized under this chapter, shall be considered to be an employee under those chapters unless:— (1) the individual is free from control and direction in connection with the performance of the service, both under his contract for the performance of service and in fact; and (2) the service is performed outside the usual course of the business of the employer; and, (3) the 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://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section148B

Last verified: 2026-08-17. Review by: 2027-08-17.
Part of [State Worker Classification Tests — Independent Contractor vs Employee](https://referencesource.org/state-worker-classification-tests/).