| Employees Misclassified as Independent Contractors | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Large Employer Audits | Change Audits | Average Per Audit | Prior Quarter | Year Ago Quarter | ||||||||||
| STATE | Total Audits |
Number | Percent of Total |
Number | Percent of Total |
Quarters Audited |
Hours Spent |
Number Discovered |
Number | Change | Number | Change | ||
| Connecticut | 582 | 9 | 1.5% | 239 | 41.1% | 4.7 | 8.4 | 785 | 471 | 314 | 834 | -49 | ||
| Maine | 187 | 1 | 0.5% | 62 | 33.2% | 4.1 | 4.2 | 109 | 202 | -93 | 176 | -67 | ||
| Massachusetts | 394 | 13 | 3.3% | 209 | 53.0% | 4.3 | 7.4 | 447 | 676 | -229 | 973 | -526 | ||
| New Hampshire | 182 | 6 | 3.3% | 81 | 44.5% | 4.1 | 5.0 | 171 | 215 | -44 | 171 | 0 | ||
| New Jersey | 1,660 | 50 | 3.0% | 655 | 39.5% | 4.2 | 5.7 | 3,957 | 3,435 | 522 | 3,170 | 787 | ||
| New York | 2,688 | 61 | 2.3% | 1,392 | 51.8% | 6.8 | 8.8 | 4,645 | 2,725 | 1,920 | 2,424 | 2,221 | ||
| Puerto Rico | 138 | 2 | 1.4% | 50 | 36.2% | 4.5 | 10.8 | 61 | 143 | -82 | 33 | 28 | ||
| Rhode Island | 144 | 12 | 8.3% | 39 | 27.1% | 5.1 | 7.6 | 128 | 142 | -14 | 142 | -14 | ||
| Vermont | 195 | 9 | 4.6% | 104 | 53.3% | 6.0 | 3.6 | 116 | 153 | -37 | 116 | 0 | ||
| Region 01 | 6,170 | 163 | 2.6% | 2,831 | 45.9% | 5.5 | 7.4 | 10,419 | 8,162 | 2,257 | 8,039 | 2,380 | ||
| Delaware | 59 | 0 | 0.0% | 14 | 23.7% | 3.8 | 8.9 | 8 | 1 | 7 | 3 | 5 | ||
| District of Columbia | 0 | 0 | 0.0% | 0 | 0.0% | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | ||
| Maryland | 758 | 17 | 2.2% | 283 | 37.3% | 4.2 | 4.2 | 995 | 156 | 839 | 1,798 | -803 | ||
| Pennsylvania | 1,002 | 25 | 2.5% | 339 | 33.8% | 5.0 | 4.6 | 57 | 13 | 44 | 0 | 57 | ||
| Virginia | 864 | 10 | 1.2% | 347 | 40.2% | 4.8 | 4.4 | 0 | 0 | 0 | 0 | 0 | ||
| West Virginia | 216 | 15 | 6.9% | 105 | 48.6% | 4.0 | 8.1 | 262 | 572 | -310 | 549 | -287 | ||
| Region 02 | 2,899 | 67 | 2.3% | 1,088 | 37.5% | 4.6 | 4.8 | 1,322 | 742 | 580 | 2,350 | -1,028 | ||
| Alabama | 249 | 8 | 3.2% | 51 | 20.5% | 4.0 | 2.0 | 54 | 172 | -118 | 34 | 20 | ||
| Florida | 2,356 | 90 | 3.8% | 998 | 42.4% | 4.0 | 10.0 | 853 | 710 | 143 | 445 | 408 | ||
| Georgia | 1,178 | 16 | 1.4% | 395 | 33.5% | 4.1 | 4.8 | 374 | 216 | 158 | 165 | 209 | ||
| Kentucky | 0 | 0 | 0.0% | 0 | 0.0% | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | ||
| Mississippi | 232 | 5 | 2.2% | 37 | 15.9% | 4.0 | 2.5 | 13 | 21 | -8 | 31 | -18 | ||
| North Carolina | 847 | 14 | 1.7% | 474 | 56.0% | 5.3 | 10.8 | 775 | 172 | 603 | 108 | 667 | ||
| South Carolina | 611 | 12 | 2.0% | 209 | 34.2% | 4.5 | 2.6 | 804 | 257 | 547 | 646 | 158 | ||
| Tennessee | 457 | 1 | 0.2% | 206 | 45.1% | 4.0 | 6.7 | 386 | 237 | 149 | 101 | 285 | ||
| Region 03 | 5,930 | 146 | 2.5% | 2,370 | 40.0% | 4.3 | 7.4 | 3,259 | 1,785 | 1,474 | 1,530 | 1,729 | ||
| Arkansas | 135 | 5 | 3.7% | 34 | 25.2% | 4.2 | 4.9 | 133 | 827 | -694 | 246 | -113 | ||
| Colorado | 774 | 23 | 3.0% | 461 | 59.6% | 3.9 | 3.5 | 1,598 | 1,327 | 271 | 958 | 640 | ||
| Louisiana | 467 | 11 | 2.4% | 115 | 24.6% | 4.0 | 6.7 | 121 | 214 | -93 | 109 | 12 | ||
| Montana | 52 | 1 | 1.9% | 31 | 59.6% | 4.3 | 6.5 | 11 | 40 | -29 | 180 | -169 | ||
| New Mexico | 269 | 5 | 1.9% | 53 | 19.7% | 4.0 | 4.2 | 141 | 57 | 84 | 1 | 140 | ||
| North Dakota | 89 | 4 | 4.5% | 42 | 47.2% | 4.0 | 6.1 | 64 | 25 | 39 | 16 | 48 | ||
| Oklahoma | 344 | 13 | 3.8% | 161 | 46.8% | 4.1 | 4.9 | 455 | 197 | 258 | 264 | 191 | ||
| South Dakota | 104 | 2 | 1.9% | 34 | 32.7% | 4.0 | 3.4 | 16 | 76 | -60 | 310 | -294 | ||
| Texas | 1,911 | 22 | 1.2% | 778 | 40.7% | 4.0 | 5.4 | 733 | 734 | -1 | 681 | 52 | ||
| Utah | 381 | 9 | 2.4% | 186 | 48.8% | 4.2 | 4.6 | 415 | 249 | 166 | 261 | 154 | ||
| Wyoming | 129 | 1 | 0.8% | 61 | 47.3% | 4.0 | 5.9 | 106 | 87 | 19 | 89 | 17 | ||
| Region 04 | 4,655 | 96 | 2.1% | 1,956 | 42.0% | 4.0 | 5.0 | 3,793 | 3,833 | -40 | 3,115 | 678 | ||
| Illinois | 974 | 33 | 3.4% | 487 | 50.0% | 4.0 | 16.7 | 1,662 | 2,083 | -421 | 1,915 | -253 | ||
| Indiana | 868 | 8 | 0.9% | 522 | 60.1% | 5.1 | 12.8 | 3,487 | 0 | 3,487 | 0 | 3,487 | ||
| Iowa | 352 | 11 | 3.1% | 118 | 33.5% | 4.0 | 6.3 | 55 | 48 | 7 | 4 | 51 | ||
| Kansas | 356 | 11 | 3.1% | 121 | 34.0% | 4.0 | 3.0 | 310 | 146 | 164 | 319 | -9 | ||
| Michigan | 433 | 27 | 6.2% | 202 | 46.7% | 4.0 | 12.0 | 348 | 607 | -259 | 801 | -453 | ||
| Minnesota | 819 | 76 | 9.3% | 404 | 49.3% | 4.0 | 8.2 | 1,039 | 0 | 1,039 | 0 | 1,039 | ||
| Missouri | 707 | 29 | 4.1% | 270 | 38.2% | 4.2 | 9.1 | 267 | 139 | 128 | 40 | 227 | ||
| Nebraska | 131 | 9 | 6.9% | 63 | 48.1% | 4.1 | 2.9 | 45 | 66 | -21 | 166 | -121 | ||
| Ohio | 847 | 20 | 2.4% | 417 | 49.2% | 4.0 | 5.8 | 1,149 | 1,404 | -255 | 846 | 303 | ||
| Wisconsin | 742 | 20 | 2.7% | 343 | 46.2% | 5.1 | 5.5 | 1,705 | 1,971 | -266 | 1,576 | 129 | ||
| Region 05 | 6,229 | 244 | 3.9% | 2,947 | 47.3% | 4.3 | 9.4 | 10,067 | 6,464 | 3,603 | 5,667 | 4,400 | ||
| Alaska | 17 | 7 | 41.2% | 8 | 47.1% | 4.1 | 13.9 | 40 | 147 | -107 | 80 | -40 | ||
| Arizona | 261 | 2 | 0.8% | 59 | 22.6% | 4.2 | 4.7 | 0 | 388 | -388 | 1,274 | -1,274 | ||
| California | 331 | 23 | 6.9% | 237 | 71.6% | 5.4 | 26.3 | 2,411 | 3,167 | -756 | 6,438 | -4,027 | ||
| Hawaii | 162 | 1 | 0.6% | 86 | 53.1% | 4.4 | 11.4 | 169 | 145 | 24 | 132 | 37 | ||
| Idaho | 233 | 6 | 2.6% | 151 | 64.8% | 4.8 | 7.1 | 674 | 377 | 297 | 277 | 397 | ||
| Nevada | 203 | 11 | 5.4% | 95 | 46.8% | 4.4 | 8.9 | 57 | 163 | -106 | 123 | -66 | ||
| Oregon | 413 | 10 | 2.4% | 209 | 50.6% | 6.2 | 13.3 | 1,142 | 929 | 213 | 1,085 | 57 | ||
| Washington | 612 | 9 | 1.5% | 231 | 37.7% | 4.8 | 4.3 | 0 | 0 | 0 | 25 | -25 | ||
| Region 06 | 2,232 | 69 | 3.1% | 1,076 | 48.2% | 5.0 | 10.6 | 4,493 | 5,316 | -823 | 9,434 | -4,941 | ||
| US | 28,115 | 785 | 2.8% | 12,268 | 43.6% | 4.6 | 7.4 | 33,353 | 26,302 | 7,051 | 30,135 | 3,218 | ||