The key issue is how much control the employer has over the worker and the way in which the worker performs his or her job. The more specific the instructions and the more control exercised, the more likely the worker will be considered an employee. What training the employer gives the worker. Independent contractors generally do not receive training from an employer. The extent to which the worker has business expenses that are not reimbursed.
Independent contractors are more likely to have unreimbursed expenses.
The extent of the worker's investment in the worker's own business. Independent contractors typically invest their own money in equipment or facilities. The extent to which the worker makes services available to others. Independent contractors are more likely to make their services available to others. How the business pays the worker.