EMPLOYMENT STATUS - A COMPARATIVE APPROACH
Depending upon the type of business and the services performed,
Under the common law test, a worker is an employee if the
not all of the twenty common law factors may apply. In addition, the
purchaser of that worker's service has the right to direct or
weight assigned to a specific factor may vary depending upon the
control the worker, both as to the final results and as to the
facts of the case.
details of when, where, and how the work is done. Control
need not actually be exercised; rather, if the service recipient
If an employment relationship exists, it does not matter that the
has the right to control, employment may be shown.
employee is called something different, such as: agent, contract
labor, subcontractor, or independent contractor.
11. ORAL OR WRITTEN REPORTS:
An Employee receives instructions about when, where and how
the work is to be performed.
An Independent Contractor does the job his or her own way with
few, if any, instructions as to the details or methods of the work.
Employees are often trained by a more experienced employee or
are required to attend meetings or take training courses.
An Independent Contractor uses his or her own methods and
thus need not receive training from the purchaser of those
An Employee may be required to submit regular oral or written reports about
the work in progress.
An Independent Contractor is usually not required to submit regular oral or
written reports about the work in progress.
12. PAYMENT BY THE HOUR, WEEK OR MONTH:
An Employee is typically paid by the employer in regular amounts at stated
intervals, such as by the hour or week.
An Independent Contractor is normally paid by the job, either a negotiated flat
rate or upon submission of a bid.
13. PAYMENT OF BUSINESS & TRAVEL EXPENSE:
Services of an Employee are usually merged into the firm's
overall operation; the firm's success depends on those Employee