| Employees Misclassified as Indep. Contrs. | ||||||||||||
| Large Employer Audits | Change Audits | Avg Per Audit | Prior Qtr | Year Ago Qtr | ||||||||
| State | Total Audits |
Number | Percent of Total |
Number | Percent of Total |
Quarters Audited |
Hours Spent |
Number Discv |
Number | Change | Number | Change |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Connecticut | 427 | 9 | 2.1% | 187 | 43.8% | 4.6 | 8.2 | 683 | 848 | -165 | 512 | 171 |
| Maine | 195 | 5 | 2.6% | 54 | 27.7% | 3.9 | 3.6 | 226 | 32 | 194 | 40 | 186 |
| Massachusetts | 495 | 11 | 2.2% | 217 | 43.8% | 4.2 | 6.8 | 835 | 927 | -92 | 813 | 22 |
| New Hampshire | 179 | 12 | 6.7% | 111 | 62.0% | 4.4 | 5.2 | 478 | 282 | 196 | 138 | 340 |
| New Jersey | 1,550 | 68 | 4.4% | 613 | 39.5% | 4.4 | 5.9 | 3,561 | 3,063 | 498 | 3,410 | 151 |
| New York | 1,755 | 20 | 1.1% | 865 | 49.3% | 6.2 | 8.1 | 1,711 | 1,700 | 11 | 1,259 | 452 |
| Puerto Rico | 137 | 0 | 0.0% | 50 | 36.5% | 4.4 | 7.6 | 54 | 15 | 39 | 5 | 49 |
| Rhode Island | 159 | 7 | 4.4% | 65 | 40.9% | 6.4 | 10.0 | 319 | 268 | 51 | 186 | 133 |
| Vermont | 113 | 2 | 1.8% | 24 | 21.2% | 4.9 | 2.6 | 9 | 101 | -92 | 1 | 8 |
| Region 01 * | 5,010 | 134 | 2.7% | 2,186 | 43.6% | 5.1 | 7.0 | 7,876 | 7,236 | 640 | 6,364 | 1,512 |
| Delaware | 93 | 1 | 1.1% | 31 | 33.3% | 4.0 | 12.4 | 7 | 0 | 7 | 14 | -7 |
| District of Columbia | 6 | 0 | 0.0% | 1 | 16.7% | 4.0 | 4.7 | 1 | 0 | 1 | 0 | 1 |
| Maryland | 719 | 7 | 1.0% | 289 | 40.2% | 4.0 | 4.1 | 1,834 | 1,563 | 271 | 1,967 | -133 |
| Pennsylvania | 1,451 | 24 | 1.7% | 492 | 33.9% | 4.8 | 4.5 | 0 | 114 | -114 | 89 | -89 |
| Virginia | 958 | 18 | 1.9% | 385 | 40.2% | 4.8 | 4.5 | 0 | 0 | 0 | 0 | 0 |
| West Virginia | 417 | 10 | 2.4% | 182 | 43.6% | 4.0 | 5.1 | 497 | 288 | 209 | 820 | -323 |
| Region 02 | 3,644 | 60 | 1.6% | 1,380 | 37.9% | 4.5 | 4.7 | 2,339 | 1,965 | 374 | 2,890 | -551 |
| Alabama | 448 | 11 | 2.5% | 67 | 15.0% | 4.0 | 2.0 | 59 | 165 | -106 | 121 | -62 |
| Florida | 1,200 | 17 | 1.4% | 472 | 39.3% | 4.0 | 8.1 | 316 | 204 | 112 | 239 | 77 |
| Georgia | 417 | 10 | 2.4% | 123 | 29.5% | 4.0 | 6.7 | 89 | 94 | -5 | 110 | -21 |
| Kentucky | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||
| Mississippi | 234 | 11 | 4.7% | 49 | 20.9% | 4.0 | 2.0 | 33 | 30 | 3 | 24 | 9 |
| North Carolina | 793 | 11 | 1.4% | 307 | 38.7% | 4.7 | 10.4 | 132 | 208 | -76 | 163 | -31 |
| South Carolina | 676 | 7 | 1.0% | 225 | 33.3% | 4.6 | 2.8 | 405 | 512 | -107 | 618 | -213 |
| Tennessee | 497 | 11 | 2.2% | 208 | 41.9% | 4.0 | 6.0 | 322 | 277 | 45 | 267 | 55 |
| Region 03 | 4,265 | 78 | 1.8% | 1,451 | 34.0% | 4.2 | 6.3 | 1,356 | 1,490 | -134 | 1,542 | -186 |
| Arkansas | 103 | 2 | 1.9% | 42 | 40.8% | 5.3 | 6.3 | 412 | 263 | 149 | 82 | 330 |
| Colorado | 670 | 17 | 2.5% | 306 | 45.7% | 4.0 | 3.0 | 738 | 836 | -98 | 666 | 72 |
| Louisiana | 468 | 21 | 4.5% | 192 | 41.0% | 4.0 | 8.3 | 304 | 164 | 140 | 513 | -209 |
| Montana | 248 | 1 | 0.4% | 139 | 56.0% | 4.2 | 8.5 | 0 | 0 | 0 | 0 | 0 |
| New Mexico | 162 | 3 | 1.9% | 37 | 22.8% | 4.0 | 4.4 | 47 | 55 | -8 | 207 | -160 |
| North Dakota | 103 | 2 | 1.9% | 52 | 50.5% | 4.0 | 6.5 | 80 | 6 | 74 | 31 | 49 |
| Oklahoma | 396 | 7 | 1.8% | 180 | 45.5% | 4.1 | 4.8 | 206 | 479 | -273 | 408 | -202 |
| South Dakota | 127 | 3 | 2.4% | 57 | 44.9% | 4.0 | 3.6 | 145 | 90 | 55 | 79 | 66 |
| Texas | 2,079 | 47 | 2.3% | 826 | 39.7% | 4.0 | 5.7 | 1,028 | 1,558 | -530 | 1,043 | -15 |
| Utah | 399 | 13 | 3.3% | 202 | 50.6% | 4.2 | 5.0 | 677 | 238 | 439 | 181 | 496 |
| Wyoming | 139 | 2 | 1.4% | 73 | 52.5% | 4.0 | 6.2 | 97 | 68 | 29 | 0 | 97 |
| Region 04 | 4,894 | 118 | 2.4% | 2,106 | 43.0% | 4.1 | 5.6 | 3,734 | 3,757 | -23 | 3,210 | 524 |
| Illinois | 1,347 | 58 | 4.3% | 694 | 51.5% | 4.0 | 16.8 | 1,668 | 1,183 | 485 | 2,983 | -1,315 |
| Indiana | 867 | 11 | 1.3% | 517 | 59.6% | 5.0 | 12.2 | 0 | 0 | 0 | 0 | 0 |
| Iowa ** | 228 | 0 | 0.0% | 85 | 37.3% | 4.0 | 5.6 | 3 | 14 | -11 | 47 | -44 |
| Kansas | 365 | 3 | 0.8% | 116 | 31.8% | 4.0 | 3.2 | 332 | 102 | 230 | 177 | 155 |
| Michigan | 532 | 81 | 15.2% | 245 | 46.1% | 4.0 | 13.0 | 653 | 1,330 | -677 | 1,133 | -480 |
| Minnesota | 656 | 65 | 9.9% | 305 | 46.5% | 4.0 | 16.5 | 0 | 0 | 0 | 0 | 0 |
| Missouri | 1,007 | 35 | 3.5% | 343 | 34.1% | 4.1 | 7.1 | 79 | 44 | 35 | 344 | -265 |
| Nebraska | 354 | 22 | 6.2% | 221 | 62.4% | 4.1 | 3.3 | 75 | 87 | -12 | 84 | -9 |
| Ohio | 1,194 | 16 | 1.3% | 534 | 44.7% | 4.0 | 5.0 | 4,909 | 934 | 3,975 | 3,017 | 1,892 |
| Wisconsin | 690 | 25 | 3.6% | 354 | 51.3% | 5.0 | 6.5 | 1,672 | 1,867 | -195 | 1,367 | 305 |
| Region 05 | 7,240 | 316 | 4.4% | 3,414 | 47.2% | 4.2 | 10.0 | 9,391 | 5,561 | 3,830 | 9,152 | 239 |
| Alaska | 119 | 5 | 4.2% | 68 | 57.1% | 4.0 | 7.2 | 72 | 61 | 11 | 94 | -22 |
| Arizona | 590 | 2 | 0.3% | 205 | 34.7% | 4.5 | 6.0 | 1,450 | 1,738 | -288 | 460 | 990 |
| California | 475 | 7 | 1.5% | 319 | 67.2% | 10.2 | 22.9 | 2,739 | 4,767 | -2,028 | 0 | 2,739 |
| Hawaii | 165 | 13 | 7.9% | 95 | 57.6% | 4.4 | 12.7 | 153 | 242 | -89 | 173 | -20 |
| Idaho | 247 | 6 | 2.4% | 153 | 61.9% | 4.6 | 7.5 | 214 | 66 | 148 | 185 | 29 |
| Nevada | 169 | 10 | 5.9% | 87 | 51.5% | 4.4 | 8.9 | 214 | 233 | -19 | 83 | 131 |
| Oregon | 490 | 11 | 2.2% | 221 | 45.1% | 6.2 | 12.6 | 921 | 1,432 | -511 | 897 | 24 |
| Washington | 1,063 | 13 | 1.2% | 324 | 30.5% | 4.4 | 3.9 | 18 | 2 | 16 | 26 | -8 |
| Region 06 | 3,318 | 67 | 2.0% | 1,472 | 44.4% | 5.5 | 9.3 | 5,781 | 8,541 | -2,760 | 1,918 | 3,863 |
| US | 28,371 | 773 | 2.7% | 12,009 | 42.3% | 4.5 | 7.4 | 30,477 | 28,550 | 1,927 | 25,076 | 5,401 |
* Virgin Islands - No report received
** Iowa filed amended report 7/10/2003