Disbursement Services Section (APY)

APPENDIX 5

Effective Date: 03/01/1998

Last Modified Date: 08/28/2003

Factors	Employee	Independent Contractor
Instructions	Must comply with employer's instructions about when, where, and how to work	Determines place and sequence of work
Training	Trained by employer	Train on their own
Integration	Services are part of business	Services may not be related to employer's business
Services rendered personally?	Work done personally	Others can do the work if contract is completed
Hiring assistants	Has assistants hired by the employer	Employs own assistants
Continuing relationship?	Has continuous relationship with employer	Works by the job
Hours of work	Works hours set by employer	Sets own work hours
Full-time work?	Works full-time for one employer	Works by the job
Location of work	Work done on employer's premises or designated site	Generally works off-site
Order or sequence set	Must follow set order of work	Can set own schedule
Reports	Submits regular reports	Files report when job ends; interim reports possible
Payments	Paid by the hour or salary	Paid by the job
Expenses	Business and travel expenses paid by employer	Pays own business and travel expenses; part of cost of job
Tools and materials	Tools and equipment provided by employer	Furnished own tools and equipment
Investment	Has no investment in facilities used	Has significant investment in facilities used
Profit or loss	No profit or loss incurred	Can make a profit or suffer a loss
Works for more than one person or firm?	Works for one firm at a time	Works for several companies at one time
Availability of services	Services are not generally available	Makes services available to general public
Right to fire	Can be fired at any time	Cannot be fired if results satisfy contract
Right to quit	Can quit at any time without liability	Must complete job according to contract

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