15-30-201. Definitions. When used in 15-30-201 through 15-30-209, the following definitions apply:
     (1) "Agricultural labor" means all services performed on a farm or ranch in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.
     (2) "Domestic or household service" means employment of persons other than members of the household for the purpose of tending to the aid and comfort of the employer or members of the employer's family, including but not limited to housecleaning and yard work, but does not include employment beyond the scope of normal household or domestic duties such as home health care or domiciliary care.
     (3) "Employee" means:
     (a) an officer, employee, or elected public official of the United States, the state of Montana, or any political subdivision of the United States or Montana or any agency or instrumentality of the United States, the state of Montana, or a political subdivision of the United States or Montana;
     (b) an officer of a corporation;
     (c) any individual who performs services for another individual or organization having the right to control the employee as to the services to be performed and as to the manner of performance;
     (d) all classes, grades, or types of employees including minors and aliens, superintendents, managers, and other supervisory personnel.
     (4) "Employer" means:
     (a) the person for whom an individual performs or performed any service, of whatever nature, as an employee of the person;
     (b) a person who pays $1,000 or more in wages within the current calendar year;
     (c) a person who pays $1,000 or more in cash for domestic or household service in any quarter during the current calendar year;
     (d) any individual or organization, including state government and any of its political subdivisions or instrumentalities, partnership, association, trust, estate, joint-stock company, insurance company, limited liability company or a limited liability partnership that has filed with the secretary of state, or domestic or foreign corporation or the receiver, trustee in bankruptcy, trustee or the trustee's successor, or legal representative of a deceased person who has or had in its employ one or more individuals performing services for it within this state; or
     (e) any person found to be an employer under Title 39, chapter 51, for unemployment insurance purposes is considered an employer for state income tax withholding purposes.
     (5) "Independent contractor" means an individual who renders service in the course of an occupation and:
     (a) has been and will continue to be free from control or direction over the performance of the services, both under contract and in fact; and
     (b) is engaged in an independently established trade, occupation, profession, or business.
     (6) "Lookback period" means the 12-month period ending the preceding June 30.
     (7) (a) "Wages", unless specifically exempted under subsection (7)(b), means all remuneration for services performed by an employee for the employer, including the cash value of all remuneration paid in any medium other than cash, and includes but is not limited to the following:
     (i) commissions, bonuses, and remuneration paid for overtime work, holidays, vacations, and sickness periods;
     (ii) severance or continuation pay, backpay, and any similar pay made for or in regard to previous service by the employee for the employer, other than retirement or pension benefits from a qualified plan; and
     (iii) except those tips that are exempted in subsection (7)(b)(v), tips or other gratuities received by the employee, to the extent that the tips or gratuities are documented by the employee to the employer for tax purposes.
     (b) The term "wages" does not include:
     (i) the amount of any payment made by the employer for employees, if the payment was made for:
     (A) retirement or pension pursuant to a qualified plan as defined under the provisions of the Internal Revenue Code;
     (B) sickness or accident disability under a workers' compensation policy;
     (C) medical or hospitalization expenses in connection with sickness or accident disability, including health insurance for the employee or the employee's immediate family; or
     (D) death, including life insurance for the employee or the employee's immediate family;
     (ii) compensation in the form of meals and lodging, provided the compensation is not includable in gross income for state individual income tax purposes;
     (iii) distributions from a multiple employer welfare arrangement, as defined in 29 U.S.C. 1002(40)(A), to a qualified individual employee;
     (iv) payments made by an employee to any group plan or program to the extent that the payments are not taxable for state income tax purposes;
     (v) tips or gratuities that are in accordance with 26 U.S.C. 3402(k) or service charges that are covered by 26 U.S.C. 3401 of the Internal Revenue Code of 1954, as amended and applicable on January 1, 1983, received by persons for services rendered by them to patrons of premises licensed to provide food, beverage, or lodging; or
     (vi) payments that may not be taxed under federal law. (Subsection (7)(b)(v) terminates on occurrence of contingency--sec. 3. Ch. 634, L. 1983.)

     History: En. Sec. 1, Ch. 246, L. 1955; amd. Sec. 185, Ch. 516, L. 1973; R.C.M. 1947, 84-4942(part); amd. Sec. 20, Ch. 581, L. 1979; amd. Sec. 1, Ch. 128, L. 1983; amd. Sec. 2, Ch. 634, L. 1983; amd. Sec. 3, Ch. 706, L. 1989; amd. Sec. 1, Ch. 254, L. 1995; amd. Sec. 4, Ch. 479, L. 1995; amd. Sec. 1, Ch. 529, L. 1995; amd. Sec. 4, Ch. 572, L. 1995; amd. Sec. 70, Ch. 42, L. 1997; amd. Sec. 10, Ch. 491, L. 1997; amd. Sec. 27, Ch. 114, L. 2003.