The key consideration is whether the business has retained the right to control the details of a worker's performance or instead has given up that right. 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. The extent to which the worker has unreimbursed business expenses.
Independent contractors are more likely to have unreimbursed expenses than are employees.
Fixed ongoing costs that are incurred regardless of whether work is currently being performed are especially important. However, employees may also incur unreimbursed expenses in connection with the services they perform for their business. The extent of the worker's investment. However, a significant investment is not necessary for independent contractor status. The extent to which the worker makes services available to the relevant market.