The extent to which the worker has business expenses that are not reimbursed. Independent contractors are more likely to have unreimbursed expenses. The extent of the worker's investment in the worker's own business. Independent contractors typically invest their own money in equipment or facilities. The extent to which the worker makes services available to other employers.
Independent contractors are more likely to make their services available to other employers.
How the business pays the worker. An employee is generally paid by the hour, week, or month. An independent contractor is usually paid by the job. The extent to which the worker can make a profit or incur a loss. An independent contractor can make a profit or loss, but an employee does not.