The IRS defines training in very broad terms. If the success of the services performed by the individual is crucial to the success of the business as a whole, control over the services is presumed to exist. The greater the degree of integration of the work into the business, the greater the likelihood that an employer-employee relationship exists. Services required to be performed in person by the worker tend to indicate control, especially when the employer has an interest in how the results are achieved. Hiring, directing, or paying assistants, when done by the employer, shows an employee-employer arrangement.
Independent contractors hire, direct and pay their own people.
Continuing work by the individual, even if not regular, points toward an employer-employee relationship. Designating hours of work demonstrates control over the worker. Utilizing a worker on a full-time basis precludes the worker from pursuing other work and is an indication of control. Performing work away from the employer's offices reduces the thread of control. While some independent contractors do work on the employer's premises, this tends to indicate greater control by the employer.