Independent contractors normally furnish their own tools and materials. Employees normally do not invest in the facilities. Independent contractors have a significant investment in the faci- lities they use to perform services for someone else. Profit and Loss. Works for More Than One Person or Firm.
Employees usually work for one firm at a time.
Independent contractors may work for multiple persons or firms at the same time. Offer Services to the General Public. Employees usually work for one employer. Independent contractors make their services avail- able to whomever they want. Right to Fire.