evaluating the relationship and the degree of control over
the work are:
1) Whether or not the one performing the services is
engaged in a separately established occupation or
2) The kind of occupation, with reference to whether, in
the locality, the work is usually done under the
direction of a principal without supervision.
3) The skill required in performing the services and
accomplishing the desired results.
4) Whether the principal or the person providing the
services supplies the instrumentalities, tools, and the
place of work for the person doing the work.
5) The length of time for which the services are
performed to determine whether the performance is
an isolated event or continuous in nature.
6) The method of payment, whether by the time, a
piece rate, or by the job.
7) Whether or not the work is part of the regular
business of the principal, or whether the work is not
within the regular business of the principal.
8) Whether or not the parties believe they are creating
the relationship of employer and employee.
9) The extent of actual control exercised by the
principal over the manner and means of performing
10) Whether the principal is or is not engaged in a
business enterprise or whether the services being
performed are for the benefit or convenience of the
principal as an individual.
Another consideration relative to employment is whether
or not the worker can make business decisions that would
enable him or her to earn a profit or incur a financial loss.
Investment of the worker's time is not sufficient to show a
risk of loss.
The numbered factors above are evidence of the right of
control. These factors are described more fully in
Section 4304-1 of Title 22, California Code of Regulations.
A determination of whether an individual is an employee
will depend upon a grouping of factors that are significant
in relation to the service being performed, rather than
depending on a single controlling factor.
DE 231H Rev. 4 (2-04) (INTERNET)