Which statement best describes the relationship between an employer and a worker for classification purposes?

Which statement best describes the relationship between an employer and a worker for classification purposes?

• A. The worker supplies own tools and equipment
• B. Direct control by the employer over the work
• C. Worker sets own schedule independently
• D. Worker operates under a separate business entity

Answer: (B)

Direct control over how the work is done is the strongest signal of an employee relationship. When the employer dictates what tasks must be performed, the sequence, methods, and timing, it shows the worker is integrated into the business and follows supervision and instructions. That level of control distinguishes an employee from a independent contractor, who typically has more autonomy over how and when to perform the work. The other points describe more independent behavior—using one’s own tools, setting a personal schedule, or operating as a separate business entity—which align more with contractor status. But the key idea for classification is who controls the work: employer control of the work process indicates an employee relationship.

Direct control over how the work is done is the strongest signal of an employee relationship. When the employer dictates what tasks must be performed, the sequence, methods, and timing, it shows the worker is integrated into the business and follows supervision and instructions. That level of control distinguishes an employee from a independent contractor, who typically has more autonomy over how and when to perform the work.

The other points describe more independent behavior—using one’s own tools, setting a personal schedule, or operating as a separate business entity—which align more with contractor status. But the key idea for classification is who controls the work: employer control of the work process indicates an employee relationship.