The IRS has a checklist of 20 factors. Bear in mind that these factors are only a guide for determining whether or not a worker is an employee.

1. PROFIT OR LOSS.
2. INVESTMENT.
3. WORK FOR MORE THAN ONE CLIENT.
4. SERVICES OFFERED TO THE GENERAL PUBLIC.
5. INSTRUCTIONS.
6. TRAINING.
7. INTEGRATION.
8. HIRING ASSISTANTS.
9. SERVICES RENDERED PERSONALLY.
10. WORK HOURS.
11. CONTINUING RELATIONSHIP.
12. WORK PERFORMED ON PREMISES OF BUSINESS.
13. SEQUENCE OF SERVICES.
14. REPORTS REQUIRED.
15. PAY SCHEDULE.
16. EXPENSES.
17. TOOLS AND MATERIALS.
18. EMPLOYER’S RIGHT TO TERMINATE.
19. FULL TIME EMPLOYMENT.
20. LIMITATION OF SERVICES.

свернуть