Establishing Independent Contractor Status

Effective July 1, 2024 (pursuant to §19-20-307, MCA), any individual working in a position reportable to TRS is presumed to be an employee of the employer.

Unless and until the employer provides documentation showing Independent Contractor (IC) status has been conclusively determined by a qualified analyst, the employer must report the individual to TRS as an active member or working retiree, not as an IC. (NOTE: This requirement applies even for individuals who were reported as ICs prior to 7/1/2024.)

Read this employer bulletin, distributed October 8, 2024, and the documents linked below to ensure compliance with TRS requirements.

• A list of documents to be submitted with TRS Form 148 can be found on Page 4 of the Fact Sheet linked above.
• Once the required documentation has been received and reviewed, TRS will notify the employer of the individual's reporting status.

Questions? Call TRS during regular business hours: (406) 444-3134.