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Workers’ Compensation Board

Real Estate Brokers

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].