An off-site or remote position will be more likely to be classified as an independent contractor position if:
- The worker may have unreimbursed business expenses from the home job. This may include office supplies, office space, cost of job-related internet access and other business expenses
- The employer does not control how work is done, but rather only the end result that is delivered to the employer.
- The Employer does not provide traini ng to the employee or contractor that works at home.
- The person who works from their home provides his/her own assets or property for use while performing his/her work at home job.
- The work at home opportunity is truly independent... whether the worker can realize a profit or loss, hire others, control how work is done, and/or provide the same service to other employers.
- There is a Independent Contractors or other written Agreement governing the relationship and deeming it an independent contractor position.
- The employer does not treat the contractor the same way it treats other non-contractor employees, such as by providing the same benefits and rules.
- The position is more like an individual project or contract position rather than a regular, permanent job.
- The person who works from their own home home uses his/her own equipment or other assets instead of having them provided by the employer.
The fact that a home-based worker uses his/her own property to do the work, utilizes his/her own methods for doing the work and works independently at home are all key considerations, in addition to many others, when making a determination concerning whether a work at home job is an independent contractor position or regular employee position.
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More information concerning work at home employees and independent contractors is also available from the Internal Revenue Service at irs.gov/taxtopics/tc762.html and Publication 15-A at IRS.gov