HAR §17-663-67. General statement

(a) "Self-employ- ment" means the process of receiving income directly from one's own business, trade, or profession rather than earning a specified salary or wages from an employer. (b) In order to be self-employed, a household shall: (1) Sell a service or product for a profit; (2) Be independently responsible for obtaining or providing a service or product; (3) Have independent costs and expenses necessary to provide a service or product; (4) Determine independently the manner, method, and process of business operations; or (5) Have success or failure of the business operation depend upon the efforts of the business. (c) A household that meets the criteria of subsection (b) shall be considered self-employed even if the household: (1) Does not report income to the Internal Revenue Service (IRS) and the State of Hawaii as a self-employed person; (2) Does not meet social security requirements as a self-employed person or does not pay the §17-663-69 663-37 employer’s and the employee’s share of social security taxes; or (3) Is not licensed by the State to operate the business. [Eff 3/19/93; am and comp 11/19/05; comp 10/07/10] (Auth: HRS §346-14) (Imp: HRS §346-14)