Subpart 1.
Factors.
When determining whether an individual is an employee or an independent contractor, five factors must be considered and weighed within a particular set of circumstances. The five factors to be considered are:
A. the right or the lack of the right to control the means and manner of performance;
B. the right to discharge the worker without incurring liability;
D. furnishing of materials and tools; and
E. control over the premises where the services are performed.
The two most important factors are items A and B.
Other factors, not specifically identified in this part, may be considered if the outcome is inconclusive when applying the factors in items A to E. The degree of their importance may vary depending upon the occupation or work situation being considered and why the factor is present in the particular situation.