TIP #10 Subcontractor or Employee?The courts have considered many factors in deciding whether a worker is a subcontractor or an employee. They can be divided into three categories: - Behavioral control: Do you have the right to direct how the work is done (training & instructions)
- Financial control: Do you have the right to control the economic aspects of the work
- Relationship of the parties: How do you and the worker view your relationship (employee benefits & written contracts)
src: http://www.irs.gov/ |
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