Control refers to how, when and where the services are to be performed. An independent contractor is given a description of the work to be done and then is left to complete the work independently. This refers to whether the worker provides his or her own tools. A worker that provides his or her own tools is more likely to be an independent contractor. If the worker uses the business tools, they are more likely to be an employee.
Tools can include such things as machinery, cars, computers, insurance and research materials.
This refers to whether the provider of the services has assumed a risk of profit or loss. In contrast, an independent contractor is often hired for a fixed amount that they receive upon the completion of the entire project, and not an hourly rate. This refers to the number of clients the worker provides services to. An expectation that a worker will devote their full time to one business is more typical of the expectation for an employee. Independent contractors usually provide services to a number of different businesses.