Licensed real estate brokers or real estate sales associates are independent contractors if the licensed real estate broker or sales associate meets all of the following requirements:

1. Has income based upon sales and not on the number of hours worked;
2. 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 and must contain the following provisions:
3. Can work any hours they choose;
4. Can engage in outside employment;
5. Incur their own expenses including automobile, travel and entertainment (office facilities and supplies may be provided by real estate firm); and
6. Shall not be treated as an employee for state and federal tax purposes

For a complete description of the written contract requirements, refer to WCL §2 [4].