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Behavioral Control
Financial Control
Nature of Relationship
Behavioral Control
Behavioral + Financial Control
100
Required to comply with employer’s instructions as to how to do the job.
What is an employee (Instructions)
100
Has an exposure to economic gain or loss on accomplishment of work.
What is a contractor (Profit of loss)
100
Performs work simultaneously for multiple, unrelated persons or entities.
What is a contractor (Simultaneous Work)
100
Generally hires own assistants, required only to attain a particular result.
What is a contractor (Assistants)
100
Follows order or sequence of work set by employer.
What is an employee (Sequence of work)
200
Assistants are hired, supervised and paid by employer.
What is an employee (Assistants)
200
Is generally paid by time, i.e. hour, week or month.
What is an employee (Payment)
200
Makes services available to general public on regular basis.
What is a contractor (General Public)
200
Services are fully integrated into employer’s business, which is significantly dependent upon them.
What is an employee (Integration)
200
Generally makes regular or periodic reports.
What is an employee (Reports)
300
Does not require training from employer.
What is a contractor (Training)
300
Is generally paid by result, i.e. completion of project or straight commission.
What is a contractor (Payment)
300
Cannot be discharged so long as result is satisfactory.
What is a contractor (Discharge)
300
Not required to perform services personally.
What is a contractor (Personal Labor)
300
Required to perform work within set hours of work specified by employer.
What is an employee (Hours of Work)
400
Required to perform services personally.
What is an employee (Personal Labor)
400
Generally, covers own expenses and expenses may be included in total payment.
What is a contractor (Expenses)
400
Performs work under a single financial arrangement.
What is an employee (Simultaneous Work)
400
A continuing economic relationship which may include work at recurring but irregular intervals.
What is an employee (Continuity)
400
Work may be performed anywhere, often at worker’s office or location.
What is a contractor (Work Location)
500
Follows own instructions.
What is a contractor (Instructions)
500
Uses his own tools and materials to accomplish work.
What is a contractor (Tools and Materials)
500
Can quit at any time without liability.
What is an employee (Termination)
500
Services are not integrated into employer’s business.
What is a contractor (Integration)
500
Has an investment in facilities, such as an office rented from third party.
What is a contractor (Facility Investment)