McCone County v. State of Montana, WC Regulation Bureau, Independent Contractor Central Unit, In Re Johnson [06/19/12] 2012 MTWCC 19 When determining employment status for purposes of an unemployment insurance claim, § 39-51-201(15), MCA, defines an independent contractor (IC) as someone “working under an independent contractor exemption certificate provided for in 39-71-417.”  Since the alleged IC had neither workers’ compensation insurance nor an IC exemption certificate and did not perform service from a fixed business location so as to exempt her from a duty to apply for an IC exemption pursuant to § 39-71-417, MCA, solely for the purposes of Title 39, Chapter 51, MCA, the alleged IC does not meet the definition of an independent contractor and is, therefore, an employee.