Doing the work on an employer's premises implies control, especially if the work is of such a nature that it could be performed elsewhere. Conversely, however, the fact that work is done off the employer's premises does not, of itself, mean that no right to control exists. Here, too, it is the right to set the sequence, not the exercise of that right, that is controlling. Submitting reports is an indication of control. The guarantee of a minimum salary or the granting of a drawing account at stated intervals with no requirement for repayment of the excess over earnings tends to indicate the existence of an employer-employee relationship.
Independent contractors are usually responsible for their own expenses.
Employers provide tools, equipment or material to employees, thus exercising control over how the work will be performed. Independent contractors usually have the expertise and equipment needed to perform the tasks for which they are hired. This is subject to recognition that in some jobs it is customary for employees to use their own hand tools. A significant investment by a person in facilities used by him in performing services for another tends to show an independent contractor status. Facilities include, generally, equipment or premises necessary for the work, but not the tools, instruments, clothing and the like that are provided by employees as a common practice in their trade.