Are travel and lodging expenses reimbursed?
Since the employer may exercise control of expenses, reimbursement of business and/or travel expenses is indicative of control and an employee. Independent contractors are usually responsible for their own expenses. • Does the organization furnish tools and materials? Employers provide tools, equipment or material to employees, thus exercising control over how the work will be performed. Independent contractors usually have the expertise and equipment needed to perform the tasks for which they are hired. This is subject to recognition that in some jobs it is customary for employees to use their own hand tools. • Does the worker have an investment in equipment or facilities? A significant investment by a person in facilities used by him in performing services for another tends to show an independent contractor status. Facilities include, generally, equipment or premises necessary for the work, but not the tools, instruments, clothing and the like that are provided by employees as a comm
