Revises factors for determining employment or independent contractor status under certain State labor laws.

This bill revises definitions related to unemployment benefits calculations, not employment classification. The provided text defines terms like "annual payroll," "average annual payroll," and "base year" for determining eligibility and benefit amounts under New Jersey's unemployment insurance program. It specifies how employers' payroll data is averaged and how benefit years are calculated, including special rules for individuals recovering from disability. The bill does not address whether workers are classified as employees or independent contractors, which contradicts its title. The actual focus is on administrative procedures for unemployment benefits, as shown in the defined terms.