Training the business gives the worker. An employee may be trained to perform services in a particular manner. Independent contractors ordinarily use their own methods. Financial control . The extent to which the worker has unreimbursed expenses.
Independent contractors are more likely to have unreimbursed expenses than employees.
Fixed ongoing costs that are incurred regardless of whether work is currently being performed are especially important. The extent of the worker's investment. The extent to which the worker makes services available to the relevant market. If a reporter only works for one freelance agency, and will not accept work from any other firm, then that reporter may be considered an employee. How the business pays the worker.