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

For Virginia, test type is common-law; test scope is wage-and-hour; statutory citation is Va. Code § 40.1-28.7:7; key exemptions is a hiring party providing an individual with personal protective equipment in response to a disaster caused by a communicable disease of public health threat for which a state of emergency has been declared; misclassification penalty is liable to the aggrieved individual for the applicable remedies, damages, or other relief available, recorded from its source on 2026-08-18.

- **state:** Virginia _(verified: appears in the quote below)_
- **test type:** common-law _(our reading, not quoted from the source)_
- **test scope:** wage-and-hour _(our reading, not quoted from the source)_
- **statutory citation:** Va. Code § 40.1-28.7:7 _(our reading, not quoted from the source)_
- **key exemptions:** a hiring party providing an individual with personal protective equipment in response to a disaster caused by a communicable disease of public health threat for which a state of emergency has been declared _(verified: appears in the quote below)_
- **misclassification penalty:** liable to the aggrieved individual for the applicable remedies, damages, or other relief available _(verified: appears in the quote below)_

## What the source says

> In a proceeding under subsection B, an individual who performs services for a person for remuneration shall be presumed to be an employee of the person that paid such remuneration, and the person that paid such remuneration shall be presumed to be the employer of the individual who was paid for performing the services, unless it is shown that the individual is an independent contractor as determined under the Internal Revenue Service guidelines.

## Source

- https://law.lis.virginia.gov/vacode/title40.1/section40.1-28.7:7/

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/).