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Independent Contractor Test in Oklahoma

For unemployment insurance, Oklahoma decides whether a paid worker is an employee using the IRS 20 factor test from Revenue Ruling 87-41, not the ABC test.

Last checked . General information, not legal advice.

Oklahoma at a glance

Test for unemployment insurance
IRS 20 factor test
The Oklahoma Employment Security Commission has exclusive authority to decide whether a worker is an independent contractor or an employee.
ABC test for unemployment
No

Sources

Last checked

The rules in Oklahoma

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

Test for unemployment insurance in Oklahoma: IRS 20 factor test. The Oklahoma Employment Security Commission has exclusive authority to decide whether a worker is an independent contractor or an employee.

Does Oklahoma apply the ABC test for unemployment insurance?

No. ABC test for unemployment in Oklahoma: no.

Where do the Oklahoma independent contractor tests come from?

The rules above come from 40 Okla. Stat. 1-210(1)(b) and 40 Okla. Stat. 1-210(14). Each source is linked on this page. We last checked them in October 2026.

Good to know

The unemployment definition of employment also covers anyone who is an employee under the usual common law rules. Section 1-210 was last amended by Laws 2021, c. 424, effective November 1, 2021.

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.