Training the business gives the worker . An employee may be trained to perform services in a particular manner. Independent contractors ordinarily use their own methods. Financial Control . The extent to which the worker has unreimbursed business expenses.
Independent contractors are more likely to have unreimbursed expenses than employees are.
Fixed ongoing costs that are incurred regardless of whether work is currently being performed are especially important. However, employees may also incur unreimbursed expenses in connection with the services they perform for their business. The extent of the worker's investment . However, a significant investment is not required. The extent to which the worker makes services available to the relevant market .