Generally, independent contractors are not eligible for unemployment benefits under Minnesota’s Unemployment Insurance Law. However, in the realm of construction work, there are certain actions that can result in a sub-contractor being considered an employee rather than an independent contractor. If an invoice or work order from a sub-contractor lists an individual rather than the company as the provider of the service, then for purposes of unemployment benefits, the individual named is considered an employee of the main contractor. If the named individual later files for unemployment benefits, this could result in an increase in the main contractor’s unemployment insurance rate.