Independent Contractors

If you provide services to an ERB employer as an independent contractor, your earnings will have no impact on your pension. However, it is critical that both you and the employer follow IRS rules and regulations that distinguish between employees and independent contractors. ERB retirees must complete the NMERB Independent Contractor Determination Application and submit it to ERB for review and approval. Remember that time worked as an independent contractor for an ERB employer does not count toward the twelve consecutive month layout required for the RTW Program.