Texas Labor Code

§ 201.072 — SERVICE AS REAL ESTATE BROKER

LA § 201.072Title 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT · Part A. TEXAS UNEMPLOYMENT COMPENSATION ACT · Ch. 201. UNEMPLOYMENT COMPENSATION ACT--GENERAL PROVISIONS · Art. E. EXCEPTIONS TO EMPLOYMENT

Statute text

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In this subtitle, "employment" does not include:

(1)service performed by an individual as a real estate broker or salesperson if:

(A)the individual engages in activity described by the definition of " broker" in Section 1101.002, Occupations Code;

(B)the individual is licensed as a broker or salesperson by the Texas Real Estate Commission;

(C)substantially all remuneration for the service, whether in cash or other form of payment, is directly related to sales or other output, including the performance of the service, and not to the number of hours worked; and

(D)the service is performed under a written contract between the individual and the person for whom the service is performed, and the contract provides that the individual is not treated as an employee with respect to the service for federal tax purposes; or

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Legislative history

Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2003, 78th Leg., ch. 1276, Sec. 14A.788, eff. Sept. 1, 2003.