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Do I have to report an independent contractor as a new hire?
You may have to report an independent contractor as a new hire. Public Act 03-89 defines an independent contractor as an "employee" and the contracting company as the "employer." Independent contractors must be reported as a new hire by the company contracting their services if:
- Their services are valued at $5,000 or more and they aren't registered with the CT Department of Labor for unemployment insurance tax purposes
- OR they aren't employees of a registered employer