These factors are intended as guidelines, and not as strict rules. In fact, the IRS itself states, "The degree of importance of each factor varies depending on the occupation and the factual context in which the services are performed."

Instructions

Is the person providing services required to comply with instructions about when, where and how the work is to be done?

Training

Is the person provided training to enable him or her to perform a job in a particular method or manner?

Integration

Are the services provided by the worker integrated into the business' operation? 

Services rendered personally

Must the services be rendered personally?

Hiring, supervising and paying assistants

Does the business hire, supervise or pay assistants to help the worker performing the services under contract? 

Continuing relationship

Is the relationship between the individual and the person they perform services for a continuing relationship? 

Set hours of work

Who sets the hours of work?

Full time required

Is the worker required to devote their full time to the entity for which he or she performs services?

Doing work on employer's premises

Is the work performed at the place of the business of the potential employer? 

Order of sequence set

Who directs the order or sequence in which the work must be done? 

Oral or written reports

Are regular written or oral reports required? 

Payment by hour, week, month

What is the method of payment - hourly, commission or by the job?

Payment of business and/or traveling expenses

Are business and/or traveling expenses reimbursed? 

Furnishing of tools and/or materials

Who furnishes tools and materials used in providing services? 

Significant investment

Does the person providing services have a significant investment in facilities used to perform services? 

Realization of profit or loss

Can the person performing the services realize both a profit or a loss? 

Working for more than one firm at a time

Can the person providing services work for a number of firms at the same time? 

Making service available to general public

Does the person make their services available to the general public? 

Right to discharge

Is the person providing services subject to dismissal for reasons other than nonperformance of contract specifications? 

Right to terminate

Can the person providing services terminate his or her relationship without incurring a liability for failure to complete a job?

These factors are intended as guidelines, and not as strict rules. In fact, the IRS itself states, "The degree of importance of each factor varies depending on the occupation and the factual context in which the services are performed."