Twenty Common Law Factors

A. Indicators of control by employer

1. Set hours of work

2. Full-time work requirement

3. Set order or sequence of work

4. Oral or written reports required

B. Other indicators of employer/employee relationship

5. Personal service required

6. Hiring, supervising, and paying helpers

7. Payment of business or travel expense

8. Work performed on employer's premises

9. Furnishing of tools and materials

C. Indicators common to independent contractors

10. Significant investment

11. Realization of profit or risk of loss

12. Work performed for more than one firm

13. Services made available to the public

D. Strong indicator of employer/employee relationship

14. Continuing work relationship

15. Paid by hour, week, month, or piece-work

16. Right to discharge

17. Right to terminate

E. Indicators of control by employer

18. Training provided

19. Instructions given

20. Integration