Firm requires worker to comply with instructions concerning when, where, and how work is performed. Firm trains worker in how tasks are to be performed. Worker's services are integrated into the firm's operations to such a degree that the firm must, of necessity, exercise some degree of control over worker's performance. Firm requires worker to perform the services personally, rather than permitting worker to use assistants. A continuing relationship exists between the firm and the worker.
Firm establishes or attempts to control the worker's hours.
Worker must devote substantially full time to the firm's business. To the extent work is performed on the firm's premises, this suggests control over the worker by the firm, especially if the work could be performed elsewhere. Firm requires the worker to submit regular reports to the firm. Periodic payments tend to indicate an employer-employee relationship. Firm is responsible for the worker's business and travel expenses.