Thinking Independently - Page 2 of 2

Thinking Independently


  • The contractor’s personal services are not required and he or she can assign the work to anyone.
  • The work being performed is not essential to the company.
  • They set their own hours.
  • They have no continuing relationship with the company.
  • They control and hire their own assistants.
  • They are free to pursue other work.
  • Where they work is their choice.
  • They set their own work priorities.
  • No interim reports are required of them.
  • They work for more than one firm.
  • They pay their own business expenses.
  • They use their own tools and equipment.
  • They bear a risk of loss.
  • Their services are available to the general public (or industry).
  • They have made a significant capital investment.
  • Right of discharge is limited by contract.
  • They are not compensated for incomplete work.
  • Timing of payment coincides with completion of the job, rather than in regular intervals.

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