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Independent Contractor Test in Massachusetts

Massachusetts applies the ABC test both under its wage laws (chapters 149 and 151) and for unemployment insurance.

Last checked . General information, not legal advice.

Massachusetts at a glance

Test for wage and hour law
ABC test
For chapters 149 and 151, a worker is an employee unless all three ABC conditions are met.
ABC test for wage law
Yes
Test for unemployment insurance
ABC test
Service is employment, whether or not a common law master and servant relationship exists, unless all three conditions are shown.
ABC test for unemployment
Yes
The unemployment version lets prong B be met by work outside all places of business.

Sources

Last checked

The rules in Massachusetts

Which test does Massachusetts use to classify independent contractors under its wage and hour laws?

Test for wage and hour law in Massachusetts: ABC test. For chapters 149 and 151, a worker is an employee unless all three ABC conditions are met.

Does Massachusetts apply the ABC test under its wage and hour laws?

Yes. ABC test for wage law in Massachusetts: yes.

Which test does Massachusetts use to classify independent contractors for unemployment insurance?

Test for unemployment insurance in Massachusetts: ABC test. Service is employment, whether or not a common law master and servant relationship exists, unless all three conditions are shown.

Does Massachusetts apply the ABC test for unemployment insurance?

Yes. ABC test for unemployment in Massachusetts: yes. The unemployment version lets prong B be met by work outside all places of business.

Where do the Massachusetts independent contractor tests come from?

The rules above come from Mass. Gen. Laws ch. 149, 148B and Mass. Gen. Laws ch. 151A, 2. Each source is linked on this page. We last checked them in October 2026.

What this means in practice

Write down how the working relationship actually operates: who sets the hours, who supplies tools, whether the worker serves other clients and whether the work is part of the business's usual line of work. These facts drive every classification test, and a written independent contractor agreement helps only if it matches them.

Check each law separately. A worker can be a contractor under one statute and an employee under another, because wage laws, unemployment insurance, workers' compensation and tax rules may each use their own test. Federal law also applies its own tests alongside the state rules.

Misclassification can lead to back wages, unpaid unemployment contributions, interest and penalties. If a role is close to the line, read the statute and agency guidance for the state where the work is performed, or ask the state labor or unemployment agency how it applies its test.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.