Is a worker an independent contractor or an employee?
Is there any written agreement with the worker?
Are there are other workers performing the same or similar tasks, and are they considered employees or contractors?
How much direction is the worker receiving from the company on the details of performing tasks?
Does the worker provide services for other companies?
Is the worker full time or close to it for your company?
Does the worker provide any or all of the tools need to perform his/her work?
How long has the worker been working for your company?
Read the full story at It depends: the top 3 inherently gray areas of employment law