If you answer “Yes” to most of the questions, it generally indicates that you should treat the worker as a common-law employee. More “No” answers than “Yes” will favor independent-contractor status.
Key point: The first few questions are the most decisive. For example, if you answer “No” to the first five questions, the worker is almost certainly an independent contractor, regardless of the answers to the remaining questions.
___ 1. Is there a continuing relationship between the
worker and your company?
___ 2. Are the services required to be completed by a
___ 3. Does the worker receive instructions from you?
___ 4. Does the company supply the worker with tools
___ 5. Does the worker have any significant investment in
___ 6. Are payments based on time rather than completion
of the job?
___ 7. Is the payment arrangement such that the worker
cannot incur a financial loss?
___ 8. Does your company set the working hours?
___ 9. Does your company require a full-time commitment
from the worker?
___ 10. Is your company the worker’s only significant
client or customer?
___ 11. Does the worker forgo offering services to the
___ 12. Does the worker receive training from your company?
___ 13. Are the worker’s services integrated with your
___ 14. Does your company employ assistants for the
___ 15. Is the work performed on your company’s premises?
___ 16. Is the work performed according to a set sequence
determined by your company?
___ 17. Does your company require the worker to submit
___ 18. Does your company pay the worker’s business related
___ 19. Do you have the right to fire the worker?
___ 20. Does the worker have the right to quit without