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National curriculum lesson 115 · Practice of Real Estate

Employee Versus Independent Contractor Status

Employee or independent-contractor status depends on the governing legal test, not the label alone. Tax analysis considers behavioral control, financial control, and the parties' relationship. Federal tax law has special rules for qualifying real estate agents, but a tax classification does not remove state broker supervision, licensing, fair housing, advertising, record, or trust-fund duties.

Facts checked against the current PSI Candidate Information Bulletin and GREC sources. Last reviewed August 2, 2026. Editorial standards.

What is the exam-ready answer?

Employee or independent-contractor status depends on the governing legal test, not the label alone. Tax analysis considers behavioral control, financial control, and the parties' relationship. Federal tax law has special rules for qualifying real estate agents, but a tax classification does not remove state broker supervision, licensing, fair housing, advertising, record, or trust-fund duties.
Official syllabus mapping for Employee Versus Independent Contractor Status
Roadmap lesson115 of 500
Official syllabus topicEmployee Versus Independent Contractor Status
Official PSI areaPractice of Real Estate
Published area weight12% of the 100-question national portion
Exam portionNational salesperson portion
Source editionPSI Georgia Candidate Information Bulletin dated July 1, 2026
Last verifiedAugust 2, 2026

The Rule

PSI publishes the weight for the complete content area, not a fixed question count for this lesson. Learn the rule well enough to apply it when PSI changes names, numbers, or parties in a new scenario.

Complete lesson

Read each concept as part of one decision system. The exam often gives one accurate statement and three statements that belong to a nearby concept.

Control factors

Instructions, training, scheduling, tools, unreimbursed expenses, opportunity for profit or loss, benefits, permanence, and whether services are central to the business can inform classification under the applicable test.

Written agreement

A written independent-contractor agreement documents intent and responsibilities but cannot override the real facts or a mandatory legal test.

Statutory nonemployee tax rule

Qualifying licensed real estate agents can be treated as statutory nonemployees for federal tax purposes when compensation is substantially sales-based and services are performed under a written contract stating they are not employees for federal tax purposes.

Broker supervision

State real estate law can require broker control over licensed activity even when the affiliated licensee is an independent contractor for tax purposes.

Decision rule

Name the legal purpose of classification first, then apply that law's test instead of importing a label from another context.

Georgia-specific distinction

Georgia affiliated licensees remain subject to broker supervision and Commission rules regardless of a federal tax classification. A Georgia brokerage should use agreements and practices consistent with both license law and employment or tax advice.

Worked example

Scenario. A salesperson is paid only by commissions under a tax independent-contractor agreement and claims the broker cannot review advertising.

Reason it through. Tax treatment and licensing supervision answer different questions. Georgia brokerage activity remains supervised.

Answer. The broker can and must exercise the supervision required by Georgia real estate law.

Common exam traps

  • Letting the contract label decide everything
  • Equating tax status with no supervision
  • Using one legal test for every statute
  • Ignoring actual work practices

Original practice questions with detailed explanations

These questions were written for instruction and mapped to the current outline. They are not copied from PSI or any live examination. Choose an answer before opening the explanation.

Question 1

Does an independent-contractor label alone control status?

  1. A. Yes
  2. B. No
  3. C. Only for licensees
  4. D. Only if notarized
Show answer and explanation →

Answer: B. No

The applicable law and actual relationship determine classification.

Question 2

Can a tax-independent Georgia salesperson ignore broker advertising review?

  1. A. Yes
  2. B. No
  3. C. Only online
  4. D. Only for personal listings
Show answer and explanation →

Answer: B. No

Broker supervision continues under license law regardless of tax status.

Question 3

Which federal tax factor concerns instructions and training?

  1. A. Behavioral control
  2. B. Situs
  3. C. Contribution
  4. D. Redlining
Show answer and explanation →

Answer: A. Behavioral control

Behavioral control examines the right to direct how work is performed.

Mastery tracking

Mark this lesson mastered only when every statement is true.

  • State the direct answer and decision rule without notes.
  • Explain every core concept in plain English.
  • Solve the worked example after changing one important fact.
  • Identify the Georgia distinction before reading answer choices.
  • Answer all three questions correctly and reject every distractor.
  • Repeat the topic in mixed practice on a later day.

Recommended next lesson

Continue with Antitrust: Price Fixing, Market Allocation, Boycotts, and Tie-Ins. Continue to roadmap lesson 116 and build on this decision rule.

Return to the Practice of Real Estate hub to see every official branch and the complete lesson sequence for this content area.

Employee Versus Independent Contractor Status questions

Facts checked against the current PSI Candidate Information Bulletin and GREC sources. Last reviewed August 2, 2026. Editorial standards.

Is Employee Versus Independent Contractor Status on the Georgia real estate exam?

Yes. It belongs to PSI's Practice of Real Estate content area, which is 12% of the 100-question national portion. PSI publishes content-area weights, not a guaranteed question count for this individual lesson.

What is the main rule for Employee Versus Independent Contractor Status?

Name the legal purpose of classification first, then apply that law's test instead of importing a label from another context.

What Georgia-specific distinction should I remember?

Georgia affiliated licensees remain subject to broker supervision and Commission rules regardless of a federal tax classification. A Georgia brokerage should use agreements and practices consistent with both license law and employment or tax advice.

How do I know I have mastered this lesson?

Explain the rule without notes, solve the worked example again with changed facts, answer all original questions correctly, explain every distractor, and repeat mixed practice on a later day.