The establishment of set hours of work by the employer is a factor indicative of control. If the worker must devote his full time to the business of the employer, it implies control. If a worker must perform services in the order or sequence as set for him by the employer, it shows that the worker is not free to follow his own pattern of work. If regular oral or written reports must be submitted to the employer, it indicates control. The furnishing of tools, materials, etc., by the employer is indicative of control over the worker.
Materials are the most important factor.
A significant investment by a worker in facilities used by him in performing services for another tends to show an independent status. A worker who is in a position to realize a profit or suffer a loss as a result of his services is generally an independent contractor. If a worker performs services for a number of persons or firms at the same time, it usually indicates an independent status because, in such cases, the worker is usually free from control by any of the firms. The fact that a worker makes his services available to the general public is usually indicative of an independent contractual relationship. The right to discharge a worker is an important factor in indicating that the worker is an employee and the person possessing the right is an employer.