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Independent Contractor Test in West Virginia

West Virginia's Employee Classification Act sets one test for wage payment and unemployment insurance: a worker is a contractor if statutory criteria are met (written contract, business filings, control of the work and at least three of nine factors), otherwise the IRS Revenue Ruling 87-41 test applies; it is not the ABC test.

Last checked . General information, not legal advice.

West Virginia at a glance

Test for wage and hour law
Statutory criteria, else IRS Rev. Rul. 87-41 test
Applies to the Wage Payment and Collection Act.
ABC test for wage law
No
Test for unemployment insurance
Statutory criteria, else IRS Rev. Rul. 87-41 test
The same Employee Classification Act test applies to unemployment compensation.
ABC test for unemployment
No

Sources

Last checked

The rules in West Virginia

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

Test for wage and hour law in West Virginia: Statutory criteria, else IRS Rev. Rul. 87-41 test. Applies to the Wage Payment and Collection Act.

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

No. ABC test for wage law in West Virginia: no.

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

Test for unemployment insurance in West Virginia: Statutory criteria, else IRS Rev. Rul. 87-41 test. The same Employee Classification Act test applies to unemployment compensation.

Does West Virginia apply the ABC test for unemployment insurance?

No. ABC test for unemployment in West Virginia: no.

Where do the West Virginia independent contractor tests come from?

The rules above come from W. Va. Code 21-5I-4. 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.