Effective 3/1/25

Construction Worker Misclassification New 14 Element Test
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Minimum / Maximum Payroll
  • MINIMUM: $71,344
  • MAXIMUM: $285,376

  • Minimum Annual Remuneration for Spouse, Parent or Child:

    $21,424

  • Split Point:

    $18,000

  • Ex Mod Eligibility Threshold Less than 2 years:

    $14,500

  • Ex Mod Eligibility Threshold More than 2 years:

    $7,250


Note: Effective 1/1/2025

PRIOR YEAR'S MINIMUM AND MAXIMUM PAYROLLS CAN BE FOUND IN THE GENERAL SECTION OF OUR FAQ PAGE.