The facts used to determine status include...

Behavioral Control: You have an employee if you exerise
a right to direct control how the work is done, through
instructions, training, or other means.

Financial Control: You have an employee if you direct
or control the financial and business aspects of the worker's job.

Type of Relationship: You have an employee if you
have a...

• Written contract that describes the relationship.
• Whether or not the worker is available to perform
  services for other, similar businesses.
• You provide temployee-type benefits, such as insurance,
  a pension plan, vacation pay, or sick pay
• The extent to which services performed by the worker
  are a key aspect of the regular business of the company.
  ______________