The relationship can be frequent, but it must be at irregular intervals, on call, or whenever work is available. Contractors control where they work. If they work on the premises of the hiring company, it is not under that company's direction or supervision. Contractors determine the order and sequence that they will perform their work. Contractors are hired for the final result, and therefore should not be asked for progress or interim reports.
Contractors are generally responsible for their incidental expenses.
The contractor's investment in his trade must be real, essential, and adequate. Having a business license Listing their services in a business directory Advertising their services 20. Contractors should be able to make a profit or a loss. Employees can't suffer a loss. If the contractor's services affect his own business reputation 21.