The Internal Revenue Service has a list of more than 20 factors, all at a level of serious complexity. The Equal Employment Opportunity Commission has another 20-factor list, but it's different from the one used by tax collectors. In Benavidez' case, the Court of Appeals heard the matter for a second time. It spelled out rules for figuring out whether a person is an employee for purposes of New Mexico's workers' comp law. The judges came up with a list of 10 factors.
Control is the power to tell an employee what to do, and when and how to do it.
The right to terminate is characteristic of employment because people hire independent contractors to do a job. As a rule, termination is automatic when the job is over. Other factors used to figure out employment for comp purposes include whether the individual can delegate work and hire assistants, whether he or she is in a distinct line of business, and whether the work is part of the employer's usual business. Sierra Blanca argued that it was a car dealership. Its business didn't include taking down doors and other work necessary to prepare for a building renovation.