§ 341. Definitions

As used in this subchapter:

(1) “Employee” means an individual who has entered into the employment of an employer, where the employer is unable to show that:

(A) the individual has been and will continue to be free from control or direction over the performance of the services, both under the contract of service and in fact;

(B) the service is either outside all the usual course of business for which the service is performed, or outside all the places of business of the enterprise for which the service is performed; and

(C) the individual is customarily engaged in an independently established trade, occupation, profession, or business.

(2) “Employer” means any person that employs one or more individuals.

(3) “Commissioner” means the Commissioner of Labor.

(4) “Department” means the Department of Labor.

(5) “Wages” means all remuneration payable for services rendered by an employee, including salary, commissions, and incentive pay.