Page 223 - Washington Nonprofit Handbook 2018 Edition

An individual is considered an employee when the person or entity for whom
he or she performs services has the right to control and direct the services, the
result to be accomplished, and the details and means by which that result is
accomplished. It is not necessary that the employer actually direct or control the
manner in which the services are performed; it is sufficient if the employer has the
right to do so. However, if an individual is subject to the control or direction of
another merely as to the result to be accomplished and not as to the means and
methods for accomplishing the result, he or she is an independent contractor.

A court will consider the following factors in determining whether the “right
of control” test is met:

• The Skill Required to Perform the Work. Workers perform highly
skilled work are more likely to be considered independent contractors
than workers who perform comparatively low-skilled work.

• Who Provides the Tools and Materials to Accomplish the Work. If
the hiring party provides the tools and materials, this favors a
conclusion that the worker is an employee. If the worker provides his
own tools and materials, this favors a conclusion that the worker is an
independent contractor.

• Whether the Work Is Performed at the Employer’s Business. If a
worker must perform the work at the hiring party’s place of business,
this favors a conclusion that the worker is an employee.

• The Duration of the Relationship Between the Parties. The longer
the duration of the parties’ relationship, the more likely it is that the
worker will be considered an employee.

• Whether the Worker Has the Right to Hire and Pay Assistants. If
the worker cannot hire assistants, this may support a conclusion that
the worker is an employee.

• Whether the Hiring Party Has the Right to Assign Additional Work
to the Worker. If the hiring party has the right to assign extra work to
the worker, this supports a conclusion that the worker is an employee,
regardless of whether the hiring party actually exercises that right.

WASHINGTON NONPROFIT HANDBOOK -212- 2018