How do I determine if someone is an employee or an independent contractor?

Most state Labor Departments have written criteria to determine if someone is an employee or a contractor, and they should be specifically checked; however, here are some of the more significant indications that an individual is an employee and not an independent contractor:

They have their own federal employer identification number.
They have control over the performance of their work.
They have control over the time their work is performed.
They are not required to work exclusively for one employer.

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