Labor & Employment (Labor Standards)

West Virginia's SB 1073 would align state worker classification rules with Internal Revenue Service (IRS) standards for distinguishing between independent contractors and employees. The bill requires written contracts stating the independent contractor status, including acknowledgments that the worker is responsible for their own taxes and benefits, and must file business tax returns or operate through a registered business entity. It also mandates that workers control key aspects of their work (like time, location, and ability to work for multiple clients) and satisfy three of six specific criteria to qualify as an independent contractor. This directly affects businesses hiring workers and the workers themselves, as misclassification could lead to liability under state laws for workers' compensation, unemployment, and wage protections. The bill does not change federal tax treatment but ensures state laws match IRS classifications.

HB 5045 changes West Virginia school meal staffing rules to require one cook for every 110 meals prepared and served, effective for the 2027-2028 school year. This replaces the current tiered system, which set varying cook-to-meal ratios based on meal volume (e.g., 1 cook for 1-90 meals). County school boards must now use this fixed minimum ratio when scheduling cooks for school lunch programs. The bill directly affects all public school food service staff in West Virginia.