An employee may be required to perform services in the order or sequence set by an employer. This shows that the employee is subject to direction and control. An independent contractor controls the order in which they do work. An employee may be required to submit reports to an employer. This shows that the employer maintains a degree of control.
Independent contractors report on work progress as goals are met and when the job is finished.
An employee is generally paid by the hour, week, or month. An independent contractor is usually paid by the job. An employee's business and travel expenses are generally paid by an employer. This shows that the employee is subject to regulation and control. Independent contractors pay their own expenses.