Individuals are generally employees if they:		Employee Yes	Independent Contractor No
1	Must comply with employer’s instructions about the work
2	May receive training from or at the direction of the employer
3	Provide services that are integrated into the business
4	Provide services that must be rendered personally
5	Hire, supervise, and pay employees for the employer
6	Have a continuing working relationshipwith the employer
7	Must follow set hours of work.
8	Work full-time for an employer
9	Do their work on the employer's premises
10	Must do their work in a sequence set by the employer
11	Must submit regular reports to the employer
12	Receive payments of regular amounts at set intervals
13	Receive payments for business and/or travel expenses
14	Rely on the employer to furnish tools and materials.
15	Lack a major investment in facilities used to perform the service
16	Cannot make a profit or suffer a loss from their services.
17	Work for one employer at a time
18	Do not offer their services to the general public
19	Can be terminated by the employer
20	May quit work at any time without incurring liability