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NYS Comptroller

Thomas P. DiNapoli

Classifying an Employee or Independent Contractor

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The majority of people who provide services to the State or participating employers are considered public employees or public officers. However, there are those who provide services not as employees, but as independent contractors or consultants. These individuals may not join the Retirement System or receive service credit for consultant or independent contractor services.

In order to determine whether certain newly hired individuals are independent contractors, consultants, or employees who many join the Retirement System, regulations require that you send us a completed Certification for Individuals Engaged in Certain Professions (RS2414) Adobe pdf for each person you hire as an attorney, physician, engineer, architect, accountant or auditor on or after April 1, 2008. The form must be signed by your primary chief fiscal officer (CFO), alternate chief fiscal officer or chief executive officer (CEO).

For individuals hired prior to April 1, 2008, you would complete a Certification for Determining Independent Contractor or Employee Status (RS2415) Adobe pdf for persons you hired as an attorney, physician, engineer, architect, accountant or auditor. You would also complete an RS2415 for other job titles if you need to determine if an individual is an Independent Contractor or at the request of the Retirement System.

For more detailed information on determining if the person you hired is an employee or an independent contractor, please consult the Membership section of the Employer’s Guide (VO1700) Adobe pdf.

Public officers are eligible for membership in the Retirement System. You must give them the opportunity to join the Retirement System. Read more about Public Officers.

(Rev. 8/14)