Wrongful misclassification robs the social safety net of thousands of dollars per worker, per year: Median per-worker cost of misclassification to social insurance programs, by occupation and state, 2025 dollars
| State | Construction workers | Customer service reps/call center workers | Heavy and tractor-trailer truck drivers | Home health and personal care aides | Janitors and cleaners | Landscaping workers | Light truck delivery drivers | Housekeeping cleaners | Manicurists and pedicurists | Retail sales workers | Security guards |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Alabama | $1,601 | $1,048 | $2,179 | $719 | $859 | $1,104 | $1,762 | $822 | $728 | $894 | $910 |
| Alaska | $3,550 | $1,717 | $3,274 | $1,589 | $1,659 | $2,014 | $2,914 | $2,326 | $1,739 | $1,554 | $2,117 |
| Arizona | $2,264 | $1,357 | $2,180 | $1,307 | $1,270 | $1,359 | $2,305 | $1,291 | $1,087 | $1,260 | $1,383 |
| Arkansas | $1,644 | $1,168 | $2,326 | $861 | $880 | $1,110 | $1,764 | $849 | $744 | $908 | $1,171 |
| California | $3,525 | $2,006 | $3,073 | $1,593 | $1,579 | $1,879 | $2,470 | $1,657 | $1,322 | $1,567 | $1,880 |
| Colorado | $2,348 | $1,642 | $2,612 | $1,377 | $1,299 | $1,625 | $2,065 | $1,438 | $1,180 | $1,313 | $1,653 |
| Connecticut | $2,218 | $1,385 | $2,372 | $1,264 | $1,135 | $1,474 | $2,016 | $1,455 | $945 | $1,131 | $1,220 |
| Delaware | $2,084 | $1,379 | $2,327 | $1,120 | $923 | $1,158 | $1,809 | $989 | $757 | $1,040 | $1,143 |
| Washington D.C. | $2,113 | $1,404 | $2,573 | $1,159 | $1,185 | $1,471 | $1,905 | $1,170 | $1,252 | $1,148 | $2,128 |
| Florida | $1,835 | $1,133 | $2,289 | $1,036 | $925 | $1,118 | $1,686 | $953 | $873 | $954 | $1,114 |
| Georgia | $1,710 | $1,143 | $2,291 | $922 | $926 | $1,150 | $1,823 | $972 | $703 | $901 | $1,107 |
| Hawaii | $4,008 | $1,637 | $3,001 | $1,571 | $1,273 | $1,730 | $3,004 | $1,900 | $1,100 | $1,510 | $1,803 |
| Idaho | $2,226 | $1,195 | $2,390 | $1,225 | $1,269 | $1,458 | $2,462 | $1,075 | $1,038 | $1,168 | $1,332 |
| Illinois | $3,369 | $1,575 | $2,726 | $1,355 | $1,388 | $1,681 | $2,244 | $1,324 | $1,111 | $1,261 | $1,419 |
| Indiana | $2,534 | $1,361 | $2,812 | $1,273 | $1,211 | $1,410 | $2,132 | $1,219 | $1,066 | $1,105 | $1,360 |
| Iowa | $2,369 | $1,329 | $2,641 | $1,274 | $1,147 | $1,436 | $2,090 | $1,264 | $1,339 | $1,082 | $1,356 |
| Kansas | $2,245 | $1,362 | $2,768 | $1,248 | $1,130 | $1,401 | $2,005 | $1,270 | $974 | $1,145 | $1,239 |
| Kentucky | $1,949 | $1,085 | $2,209 | $928 | $916 | $1,116 | $1,824 | $925 | $1,599 | $888 | $1,082 |
| Louisiana | $1,796 | $1,084 | $2,009 | $736 | $864 | $1,107 | $1,793 | $830 | $779 | $886 | $974 |
| Maine | $2,008 | $1,496 | $2,108 | $1,221 | $1,189 | $1,520 | $2,043 | $1,204 | $1,431 | $1,166 | $1,341 |
| Maryland | $2,022 | $1,175 | $2,196 | $1,159 | $1,100 | $1,183 | $1,886 | $1,001 | $967 | $1,038 | $1,148 |
| Massachusetts | $2,794 | $1,475 | $2,380 | $1,277 | $1,448 | $1,546 | $2,138 | $1,264 | $989 | $1,164 | $1,465 |
| Michigan | $2,511 | $1,437 | $2,520 | $1,296 | $1,283 | $1,464 | $1,986 | $1,326 | $1,116 | $1,230 | $1,408 |
| Minnesota | $2,941 | $1,736 | $2,783 | $1,376 | $1,375 | $1,775 | $2,161 | $1,387 | $1,152 | $1,276 | $1,697 |
| Mississippi | $1,609 | $1,060 | $2,254 | $816 | $822 | $1,020 | $2,025 | $654 | $1,100 | $840 | $864 |
| Missouri | $2,684 | $1,409 | $2,361 | $1,326 | $1,228 | $1,377 | $2,131 | $1,158 | $1,242 | $1,120 | $1,381 |
| Montana | $2,413 | $1,261 | $2,639 | $1,214 | $1,341 | $1,493 | $2,170 | $1,786 | $1,239 | $1,427 | |
| Nebraska | $2,326 | $1,319 | $2,740 | $1,288 | $1,132 | $1,483 | $2,139 | $1,138 | $1,166 | $1,088 | $1,376 |
| Nevada | $2,369 | $1,336 | $2,633 | $1,081 | $1,056 | $1,350 | $1,948 | $1,128 | $1,105 | $1,187 | $1,313 |
| New Hampshire | $2,149 | $1,473 | $2,256 | $1,274 | $1,171 | $1,461 | $1,857 | $1,156 | $918 | $1,137 | $1,489 |
| New Jersey | $3,411 | $1,774 | $3,341 | $1,510 | $1,398 | $1,671 | $2,173 | $1,313 | $1,085 | $1,360 | $1,409 |
| New Mexico | $1,921 | $1,362 | $2,120 | $1,045 | $1,060 | $1,359 | $2,003 | $1,329 | $1,337 | $1,115 | $1,653 |
| New York | $2,960 | $1,775 | $2,804 | $1,439 | $1,446 | $1,746 | $2,220 | $1,392 | $1,151 | $1,413 | $1,463 |
| North Carolina | $1,884 | $1,121 | $1,953 | $973 | $938 | $1,156 | $1,665 | $944 | $911 | $910 | $1,084 |
| North Dakota | $2,419 | $1,376 | $2,544 | $1,445 | $1,320 | $1,680 | $2,181 | $1,402 | $986 | $1,286 | $1,350 |
| Ohio | $2,604 | $1,378 | $2,724 | $1,281 | $1,145 | $1,420 | $2,038 | $1,198 | $1,150 | $1,114 | $1,324 |
| Oklahoma | $1,766 | $1,095 | $2,330 | $849 | $961 | $1,112 | $1,517 | $912 | $791 | $911 | $1,139 |
| Oregon | $2,858 | $1,751 | $3,190 | $1,727 | $1,568 | $1,902 | $2,402 | $1,730 | $1,358 | $1,522 | $1,885 |
| Pennsylvania | $2,501 | $1,412 | $2,800 | $1,381 | $1,294 | $1,489 | $2,231 | $1,347 | $948 | $1,154 | $1,445 |
| Rhode Island | $2,612 | $1,275 | $2,461 | $1,389 | $1,151 | $1,445 | $2,084 | $1,090 | $1,047 | $1,113 | $1,140 |
| South Carolina | $1,812 | $1,127 | $2,159 | $946 | $874 | $1,131 | $1,837 | $965 | $690 | $896 | $1,081 |
| South Dakota | $2,191 | $1,291 | $2,713 | $1,330 | $1,207 | $1,326 | $2,120 | $1,736 | $1,282 | $1,241 | $1,360 |
| Tennessee | $1,915 | $1,134 | $2,258 | $1,000 | $906 | $1,159 | $1,932 | $1,064 | $778 | $927 | $1,095 |
| Texas | $1,677 | $1,159 | $2,247 | $892 | $955 | $1,148 | $1,835 | $1,021 | $988 | $923 | $976 |
| Utah | $2,288 | $1,350 | $2,629 | $1,263 | $1,080 | $1,463 | $1,911 | $1,291 | $1,199 | $1,221 | $1,561 |
| Vermont | $2,059 | $1,776 | $2,509 | $1,256 | $1,235 | $1,471 | $2,533 | $980 | $1,177 | $1,387 | |
| Virginia | $1,756 | $1,127 | $2,270 | $1,078 | $967 | $1,185 | $1,832 | $1,050 | $982 | $968 | $1,352 |
| Washington | $3,236 | $1,938 | $3,227 | $1,889 | $1,679 | $2,015 | $2,485 | $1,741 | $1,806 | $1,611 | $2,077 |
| West Virginia | $1,680 | $1,152 | $1,969 | $842 | $900 | $950 | $2,156 | $863 | $957 | $856 | $904 |
| Wisconsin | $2,668 | $1,446 | $2,609 | $1,336 | $1,331 | $1,687 | $2,180 | $1,295 | $1,073 | $1,223 | $1,447 |
| Wyoming | $2,238 | $1,414 | $2,801 | $1,042 | $1,274 | $1,348 | $2,510 | $1,519 | $1,117 | $1,288 |
Notes: Estimates represent the difference in contributions to social insurance funds—Social Security, Medicare, federal and state unemployment insurance, and workers' compensation—between a W-2 employee and an independent contractor when the independent contractor receives no compensation for health and retirement benefits.
Source: EPI analysis of data from the Bureau of Labor Statistics' Employer Cost for Employee Compensation (ECEC) 2025Q4 and Occupational Employment and Wage Statistics (OEWS) Research Estimates by State and Industry May 2024 data.