BASIC (12-03)

The common-law rules apply in determining the identity of an employer for purposes of determining whether services for that employer are covered. The employer is the entity that has the final authority to direct and control the individual in the performance of his or her work, or which reserves the right to do so. This includes the power to hire, fire, supervise and control the individual. The source of the payment for employment is not a controlling factor in deciding the identity of the employer.

Situations may arise where the employee works for more than one entity, e.g., a tax collector who collects for two or more political subdivisions, and the identity of the employer is not clear.

If there is a provision in a statute or ordinance, expressed or implied, which authorizes employment of the individual, and he or she is hired (or elected) under this authority, the individual is an employee of the State or political subdivision to which the provision applies. If there is no such authority, the employer is the entity that has the right to control the worker in the performance of the work, i.e., the common-law employer.