Sec. 821.0011. DETERMINATION OF EMPLOYEE OR INDEPENDENT CONTRACTOR STATUS. In determining whether an individual is an employee or independent contractor of an employer, the retirement system shall use the test applied under common law and any guidance issued by the Internal Revenue Service regarding factors to consider when determining an individual's employment status.

Added by Acts 2017, 85th Leg., R.S., Ch. 931 (S.B. 1664), Sec. 2, eff. September 1, 2017.