| Test |
Description |
Empl |
1099 |
| Instructions |
Does the person for whom the services are performed have the right to require compliance with instructions? – Yes = Employee / No = Independent Contractor |
Y |
?N |
| Training |
Can the person for whom the services are performed require attendance at training sessions? – Yes = Employee / No = Independent Contractor |
Y |
N |
| Integration |
Is there an integration of the worker’s services into the business operations? – Yes = Employee / No = Independent Contractor |
Y |
N |
| Services rendered personally |
Are the services required to be performed personally? – Yes = Employee / No = Independent Contractor |
Y |
N |
| Hiring, supervision, and paying assistants |
Does the person for whom services are performed hire, supervise or pay assistants? – Yes = Employee / No = Independent Contractor |
?Y |
?N |
| Continuing relationship |
Is there a continuing relationship between the worker and the person whom the services are performed? – Yes = Employee / No = Independent Contractor |
Y |
?N |
| Set hours of work |
Is there an establishment of set hours to be worked? – Yes = Employee / No = Independent Contractor |
Y |
?N |
| Full time required |
Must the worker devote substantially full time to the business of the person for whom services are performed? – Yes = Employee / No = Independent Contractor |
Y |
?N |
| Doing work on employer’s premises |
Is the work performed on the premises of the person for whom the services are performed? – Yes = Employee / No = Independent Contractor |
?Y |
?N |
| Order or sequence test |
Must the worker perform services in the order or sequence set by the person for whom services are performed? – Yes = Employee / No = Independent Contractor |
Y |
N |
| Oral or written reports |
Is there a requirement that the worker submit regular reports? – Yes = Employee / No = Independent Contractor |
Y |
N |
| Payment by the hour, week, or month |
Is payment by the hour, week, or month and not? payment by the job or a commission?? – Yes = Employee / No = Independent Contractor |
Y |
N |
| Payment of business and/or traveling expenses |
Does the person for whom the services are performed pay business or traveling expenses? – Yes = Employee / No = Independent Contractor |
Y |
N |
| Furnishing tools and materials |
Does the person for whom the services are performed provide significant tools and materials for the worker? – Yes = Employee / No = Independent Contractor |
Y |
N |
| Significant investment |
Was there a significant investment in the facilities used by the worker? – Yes = Independent Contractor / No = Employee |
N |
?Y |
| Realization of profit or loss |
Can the worker realize a profit or suffer a loss as a result of the services? – Yes = Independent Contractor? / No = Employee |
N |
?Y |
| Working for more than one firm at a time |
Does the worker perform more than de minimis services for multiple firms at the same time? – Yes = Independent Contractor? / No = Employee |
N |
?Y |
| Making services available to the general public |
Does the worker make his/her services available to the public on a regular and consistent basis? – Yes = Independent Contractor? / No = Employee |
N |
?Y |
| Right to discharge |
Does the person for whom the services are performed have the right to discharge the worker? – Yes = Employee / No = Independent Contractor |
Y |
N |
| Right to terminate |
Does the worker have the right to terminate the relationship with the person for whom the services are performed at any time without incurring a liability? – Yes = Employee / No = Independent Contractor |
Y |
N |
