• Can the individual earn a profit or suffer a loss from doing the task?
• Does the individual offer services to the public?
• Does the individual provide his or her own tools, materials, office space or supplies?
• Is the individual paid when the job is completed?
• Does the individual provide his or her services for more than one company at a time?
• Does the individual have the authority to hire others, and is he or she responsible for their wages?
• Doe the individual set his or her own working hours?
• Does the individual cover his or her own travel and business expenses?
Answering the following questions in the affirmative suggests the existence of an employer-employee relationship:
• Does the individual have a long-term relationship with the company?
• Does the individual work full time for the company?
• Does the individual receive instructions on where to work?
• Can the individual quit without being liable for breaking a contract?
• Is the individual is paid by the hour?
• Does the employer instruct the individual on how to perform his or her job?
• Has the individual received training for the job he or she is to perform?
• Is the individual required to give progress reports on the work completed throughout the project?
• Is the individual’s work considered an important aspect of the company’s daily operations?
Other government agencies, including state agencies, have developed their own systems to determine an individual’s status within a company. Employers should contact these agencies directly for specific information.