1. Must the worker follow your instructions in accomplishing objectives? 2. Are the specific personal services of the worker required to satisfactorily fulfill job objectives? 3. Is the success of your Small Business dependent upon the specific worker's services? 4. Are work hours mandated by you? 5. Is the overall working relationship continuing or temporal (continuing suggests employee; temporal suggests contractor)? 6. Do you have the right to hire, fire, manage, determine compensation, or pay others controlled by a specific worker? 7. Is the worker discouraged from advertising and actively seeking assignments with other customers? 8. Do you require that work be performed at a specific location such as your office? 9. Have you invested in the facilities used to perform the services? 10. Do you direct the exact manner and schedule in which tasks are performed? 11. Are progress reports required? How often and in how much detail? 12. Is compensation determined by hours worked, or by deliverables, progress, or percentage of job completion (hours worked suggests employee; deliverables et al suggests contractor)? 13. Does the worker work only for your company? 14. Do you provide and pay for items such as meals, travel expenses, and other business expenses?
15. Do you provide training? 16. Do you pay for the worker’s tools and equipment? 17. Do you pay for indirect expenses incurred by the worker such as telephone, insurance, and other overhead? 18. Do you provide a compensation plan such that the worker’s gain or loss from the work is minimal? 19. Are you the only revenue source of the worker? 20. When the job is completed, is it expected that the working relationship will continue?