What is the most important factor in determining whether someone is an independent contractor or an employee?

The most important factor in determining whether someone is an independent contractor or an employee is the employer's right to control work details. This concept is rooted in the legal definitions and distinctions between the two classifications.

When assessing the relationship, courts and agencies often look at the degree of control exerted by the employer over how the work is performed. If the employer has the right to dictate not only the outcome of the work but also the methods and manner in which it is completed, this typically indicates an employer-employee relationship. In contrast, independent contractors operate with a higher degree of autonomy, allowing them to determine how they achieve the desired results.

While factors like the express contract defining the relationship, tax withholdings, and tools or equipment provided can inform the classification, they do not carry as much weight as the control factor. The right to control is a pivotal element because it reflects the essential nature of the relationship and can influence not just legal definitions but also implications for liability, benefits, and obligations under labor laws.