company.
The contractor’s personal services are not required and he or she can assign the work to anyone.
The work being performed is not essential to the company.
They set their own hours.
They have no continuing relationship with the company.
They control and hire their own assistants.
They are free to pursue other work.
Where they work is their choice.
They set their own work priorities.
No interim reports are required of them.
They work for more than one firm.
They pay their own business expenses.
They use their own tools and equipment.
They bear a risk of loss.
Their services are available to the general public (or industry).
They have made a significant capital investment.
Right of discharge is limited by contract.
They are not compensated for incomplete work.
Timing of payment coincides with completion of the job, rather than in regular intervals.
