A worker is an employee if he or she:

1. Must follow the employer’s instructions about how to do the work.
2. Receives training from the employer.
3. Provides services that are integrated into the business.
4. Provides services that must be rendered personally.
5. Cannot hire, supervise, and pay his or her own assistants.
6. Has a continuing relationship with the employer.
7. Must follow set hours of work.
8. Works full -time for an employer
9. Does the work on the employer’s premises.
10. Must do the work in a sequence set by the employer.
11. Must submit regular reports to the employer.
12. Is paid regularly for time worked.
13. Receives reimbursements for expenses,

14 Relies on the tools and materials of the employer.

15. Has no major investment in facilities to perform the service.
16. Cannot make a profit or suffer a loss.
17. Works for one employer at a time.
18. Does not offer his or her services to the general public.
19. Can be fired at will by the employer.
20. May quit work at any time without incurring liability.