True independent contractors and subcontractors are not considered employees under the NYS Disability Benefits Law.

Independent Contractors - Certain Licensed Insurance Agents

Licensed Insurance Agents or Brokers are independent contractors if the Licensed Insurance Agent or Broker:

• has income based upon sales and not on the number of hours worked;
• is not a life insurance agent receiving a training allowance subsidy;
• has entered into a written contract that outlines the services that they are to perform -- this contract may be terminated by either party at any time upon notice given to the other party;
• can work any hours they choose;
• incur their own expenses including automobile, travel and entertainment (office facilities and supplies may be provided by real estate firm); and
• shall NOT be treated as an employee for State and Federal tax purposes (other than FICA that is required for full time life insurance agents). (WCL §201[5], 12 NYCRR §355.2)

Independent Contractors - Certain Licensed Real Estate Agents

Licensed Real Estate Brokers or Real Estate Sales Associates are independent contractors IF the Licensed Real Estate Broker or Sales Associate:

• has income based upon sales and not on the number of hours worked;
• has entered into a written contract that outlines the services that they are to perform -- this contract may be terminated by either party at any time upon notice given to the other party;
• can work any hours they choose;
• can engage in outside employment;
• incur their own expenses including automobile, travel and entertainment (office facilities and supplies may be provided by real estate firm); and
• shall NOT be treated as an employee for State and Federal tax purposes. (WCL §201[5])