| Employee or Independent Contractor Checklist |
| |
| Identifying Factors | Contractor | Employee |
| Control factors: | | | | | | |
| | | | | | | |
| Employer provides training to worker | | | | | x | |
| Worker works on-site | | | | | x | |
| Worker works off-site | | x | | | | |
| Company supervises worker's job | | | | | x | |
| Worker has regular work hours | | | | | x | |
| Worker has irregular work hours | | x | | | | |
| Employer sets work hours | | | | | x | |
| | | | | | | |
| Financial factors: | | | | | | |
| | | | | | | |
| Worker is salaried | | | | | x | |
| Employer sets hourly rate | | | | | x | |
| Employer provides tools/equipment to worker | | | | | x | |
| Worker invests in tools/equipment for use in job | | x | | | | |
| Worker receives benefits from employer | | | | | x | |
| Worker has ability to have profit or loss from job | | x | | | | |
| Worker pays own expenses | | x | | | | |
| | | | | | | |
| Relationship factors: | | | | | | |
| | | | | | | |
| Worker and employer have contract for services or products | | x | | | | |
| Worker can hire others to complete a task | | x | | | | |
| Worker and employer have long-term work relationship | | | | | x | |
| Work relationship relates only to contract work | | x | | | | |
| Worker performs similar projects for other companies | | x | | | | |
| Worker works only for company | | | | | x | |
| | | | | | | |
