Kansas uses a “totality of circumstances” test with safe harbor provisions for classifying gig workers, leaning toward flexibility for businesses compared to stricter ABC tests in other states. Gig workers like rideshare drivers or delivery personnel are often deemed independent contractors unless they lack control over their work or fail specific criteria under K.S.A. 44-768.
Classification Test
Kansas Department of Labor examines factors like behavioral control (instructions, training), financial control (investment, unreimbursed expenses), and relationship type (benefits, permanency) for unemployment insurance and wage claims. Businesses get a “reasonable basis” defense if they rely on past audits, IRS agreements, or judicial precedents, shielding against penalties for good-faith classifications. Unlike California’s ABC test, Kansas doesn’t strictly require work outside the company’s usual business.
Gig Worker Implications
Contractors handle their own taxes (1099 forms for $600+ earnings), lack minimum wage/overtime under state law ($7.25/hour federal floor applies), and miss unemployment eligibility unless misclassified. Recent 2025 unemployment updates better account for gig income patterns but presume at-will contractor status for platforms like Uber.
Employee vs. Contractor Table
Gig workers should track expenses for tax deductions and request written agreements; businesses must document classifications to avoid audits.
