For example, employers are required to collect withholding taxes on wages but not on amounts paid to independent contractors. Because the question has such ramifications, the IRS has published a number of comprehensive rulings detailing factors which are helpful in applying this definition. The IRS recognizes control as the most important factor in determining whether the employment relationship exists. An employee is one who is subject to the will and control of the employer, not only as to what shall he done, but also as to how it shall be done. A person is required to comply with another person's instructions about when, where, and how he or she is to work.
Training is provided.
Integration of the worker's services into the business operations of the person for whom services are performed. A requirement that the services must be rendered personally by the worker. The person for whom the services are performed has the right to hire, supervise, and pay assistants. A continuing relationship. The person for whom the services are performed has the right to set hours.