The worker hires, supervises, and pays assistants for the employer. Tools and supplies are provided by the employer. The worker does not own or control an independent work site or have a significant investment in facilities used to perform the service. The worker does not work on a profit or loss basis, meaning the worker is not personally affected by the employer's profit or loss situation. The worker can be dismissed at the employer's discretion.
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.