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The facts that provide evidence of the degree of control and independence of the worker fall into three categories:

• Behavioral. Does the company control or have the right to control what the worker does and how the worker does his job?
• Financial. Are the business aspects of the worker's job controlled by the payer? These include things like how the worker is paid, whether expenses are reimbursed, and who provides the tools/supplies.
• Type of relationship. Are there written contracts or employee type benefits (i.e., pension plan, insurance, vacation pay)? Will the relationship continue and is the work performed a key aspect of the business?

The agency said there is no magic or set number of factors that makes the worker an employee or an independent contractor, and no one factor stands alone in making this determination. The key is to look at the entire relationship, consider the degree or extent of the right to direct and control, and document each of the factors used in coming up with the determination.

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