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

For Minnesota, test type is statutory-multi-factor; test scope is all; statutory citation is Minn. Stat. § 181.723; key exemptions is This section only applies to persons providing or performing building construction or improvement services, recorded from its source on 2026-08-18.

- **state:** Minnesota _(verified: appears in the quote below)_
- **test type:** statutory-multi-factor _(our reading, not quoted from the source)_
- **test scope:** all _(our reading, not quoted from the source)_
- **statutory citation:** Minn. Stat. § 181.723 _(our reading, not quoted from the source)_
- **key exemptions:** This section only applies to persons providing or performing building construction or improvement services _(verified: appears in the quote below)_

## What the source says

> An individual is an independent contractor and not an employee of the person for whom the individual is providing or performing services in the course of the person's trade, business, profession, or occupation only if the individual is operating as a business entity that meets all of the following requirements at the time the services were provided or performed: (1) was established and maintained separately from and independently of the person for whom the services were provided or performed; (2) owns, rents, or leases equipment, tools, vehicles, materials, supplies, office space, or other facilities that are used by the business entity to provide or perform building construction or improvement services; (3) provides or performs, or offers to provide or perform, the same or similar building construction or improvement services for multiple persons or the general public;

## Source

- https://www.revisor.mn.gov/statutes/cite/181.723

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/).