Both of these tests are explained below. See Table 1 for a
1) You count any full-time work you do either as an
summary of these tests.
employee or as a self-employed person.
2) You do not have to work for the same employer or
Time Test for Employees
be self-employed in the same trade or business for
the 78 weeks.
If you are an employee, you must work full time for at least
39 weeks during the first 12 months after you arrive in
3) You must work within the same general commuting
the general area of your new job location. Full-time em-
area for all 78 weeks.
ployment depends on what is usual for your type of work in
If you were both an employee and self-employed, see
your area.
Table 1 for the requirements.
For purposes of this test, the following four rules apply.
Example. Justin quit his job and moved from the east
1) You count only your full-time work as an employee,
coast to the west coast to begin a full-time job as a
not any work you do as a self-employed person.
cabinet-maker for C and L Cabinet Shop. He generally
worked at the shop about 40 hours each week. Shortly
2) You do not have to work for the same employer for
after the move, Justin also began operating a cabinet-in-
all 39 weeks.
stallation business from his home for several hours each
3) You do not have to work 39 weeks in a row.
afternoon and all day on weekends. Because Justin’s
principal place of business is the cabinet shop, he can
4) You must work full time within the same general
satisfy the time test by meeting the 39-week test for em-
commuting area for all 39 weeks.
ployees.
If Justin is unable to satisfy the requirements of the
Temporary absence from work. You are considered
39-week test during the 12-month period immediately fol-
to have worked full time during any week you are tempora-
lowing his arrival in the general location of his new principal
rily absent from work because of illness, strikes, lockouts,
place of work, he can satisfy the 78-week test.
layoffs, natural disasters, or similar causes. You are also
Self-employment. You are self-employed if you
considered to have worked full time during any week you
work as the sole owner of an unincorporated business or
are absent from work for leave or vacation provided for in
as a partner in a partnership carrying on a business. You
your work contract or agreement.
are not considered self-employed if you are semiretired,
Seasonal work. If your work is seasonal, you are con-
are a part-time student, or work only a few hours each
sidered to be working full time during the off-season only if
week.
your work contract or agreement covers an off-season
Full-time work. You can count only those weeks during
period and that period is less than 6 months. For example,
which you work full time as a week of work. Whether you
a school teacher on a 12-month contract who teaches on a
work full time during any week depends on what is usual
full-time basis for more than 6 months is considered to
for your type of work in your area.
have worked full time for the entire 12 months.
Example. You are a self-employed dentist and maintain
office hours 4 days a week. You are considered to perform
Time Test for Self-Employed Persons
services full time if maintaining office hours 4 days a week
is not unusual for other self-employed dentists in the area.
If you are self-employed, you must work full time for at least
39 weeks during the first 12 months AND for a total of at
Temporary absence from work. You are considered
least 78 weeks during the first 24 months after you
to be self-employed on a full-time basis during any week
arrive in the general area of your new job location.
you are temporarily absent from work because of illness,
For purposes of this test, the following three rules apply.
strikes, natural disasters, or similar causes.
Table 1. Satisfying the Time Test for Employees and Self-Employed Persons
IF you are...
THEN you satisfy the time test by meeting the...
an employee
39-week test for employees.
self-employed and an employee but unable to satisfy the
78-week test for self-employed persons.
39-week test for employees
both self-employed and an employee at the same time
78-week test for a self-employed person or the 39-week
test for an employee based on your principal place of work.
self-employed
78-week test for self-employed persons.
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