Your Helper Got Hurt on the Job: Employee or 1099 Contractor Under Florida Workers’ Comp?

You bring a helper on a busy week: a cousin, a neighbor, a guy from the last job. You pay cash or send a 1099 at the end of the year. Then he falls off a ladder or cuts his hand on a saw. The first question is not about the tax form. It is whether Florida’s workers’ compensation law treats him as your employee.

A 1099 does not settle it

Florida’s workers’ comp law has its own definitions, and they look at how the work is actually done, not at what you call the person. The person who says they are an independent contractor has the burden of proving it (s. 440.02(18)(d)). The answer also depends on whether the work is in the construction industry, which the law defines as for-profit building, clearing, filling, excavation or substantial improvement in the size or use of a structure or the appearance of land. The state lists the specific trades by rule (DFS).

Construction work: no “independent” helpers

For construction work, the Division of Workers’ Compensation puts it plainly: the law “does not allow for independent contractors in the construction industry.” A person is either a business owner or an employee of a business (DFS employer FAQ). The statute counts as employees independent contractors working in construction, and people paid by a construction contractor as a subcontractor unless that subcontractor has its own coverage or a valid exemption (s. 440.02(18)(c)).

If you work under a general contractor, the same logic runs up the chain. A contractor is liable for the employees of an uninsured subcontractor, and must ask subs for proof of coverage (s. 440.10).

Other work: the four-of-six test

Outside construction, a worker can be an independent contractor if they meet at least four of these, among other rules in the statute:

• They run a separate business with their own facility, truck, equipment or materials.
• They have, or have applied for, a federal employer identification number (with an exception for some sole proprietors).
• They are paid as a business, not as an individual.
• They have a business bank account for their business expenses.
• They can work for others whenever they choose, without an employment application.
• They are paid by the job or by competitive bid under a contract.

Many handyman jobs sit near the line between repair work and construction, so the classification of your work matters. That is a question to settle before you bring someone on, with the statute, the Division and your agent.

If someone is hurt

1. Get them medical care first.
2. If you have workers’ comp, report the injury to your carrier within 7 days of learning about it, even if you are not sure it is covered (s. 440.185; DFS). An employee generally must tell the employer within 30 days.
3. Write down what happened, who was there, and how and how much you paid the person.
4. Call your agent. If the person may count as your employee and you had no coverage, the law lets the injured worker claim benefits or sue you, and removes some defenses (s. 440.11). That is a moment to talk to an attorney.

For coverage built around small repair and install work, see our handyman insurance page. If you are just starting out, our guide to opening a small business in Miami-Dade covers the first registrations.