The best way to decide if you are an employee of a company or self-employed as an independent contractor is to answer the following questions. If you generally answer "yes," the Internal Revenue Service says you are an employee, not self-employed.
1. Does the worker receive instruction about when, where and how to work?
2. Does the company using the services of a worker provide the worker with training, either through formal classes or on-the-job programs?
3. Are the worker's services substantially integrated into the company's general business operations?
4. Must the services offered by a worker be performed by that worker?
5. Does the company--not the worker--hire, fire, supervise and pay other workers?
6. Is the relationship of the company and worker a continuing one, either on a regular or irregular basis?
7. Does the company set the hours for work?
8. Is the worker required to devote full time to the company's business?
9. Does the worker have to do the job on company premises or where the company says it must be performed?