Factors to consider may include whether a possible employer has the power to direct, control, or supervise the worker (s) or the work performed; whether a possible employer has the power to hire or fire, modify the employment conditions or determine the pay rates or the methods of wage payment for the worker (s); the degree of permanency and duration of the relationship; where the work is performed and whether the tasks performed require special skills; whether the work performed is an integral part of the overall business
operation; whether a possible employer
undertakes responsibilities in relation to the worker (s) which are commonly performed by employers; whose equipment is used; and who performs payroll and
similar functions.