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.