A continuing relationship may exist where work is performed at frequently recurring although irregular intervals. An independent contractor, on the other hand, is free to work when and for whom he or she chooses. Work done off the premises of the person or persons receiving the services, such as at the office of the worker, indicates some freedom of control. The importance of this factor depends on the nature of the service involved and the extent to which an employer generally would require that employees perform such services on the employer's premises. Control over the place of work is indicated when the person or persons from whom the services are performed have the right to compel the worker to work at specific places as required.
Payment made by the job generally indicates that the worker is an independent contractor.
An employer, to be able to control expenses, generally retains the right to regulate and direct the worker's business activities. A worker who can realize a profit or suffer a loss as a result of the worker services is generally an independent contractor, but the worker who cannot is an employee. An employer exercises control through the threat of dismissal, which causes the worker to obey the employer's instructions. An independent contractor, on the other hand, cannot be fired so long as the independent contractor produces a result that meets the contract specifications. All rights reserved.