EMPLOYER/EMPLOYEE
RELATIONSHIP
CHECKLIST

Appendix B

 

QUESTION

EMPLOYEE

CONTRACTOR

Factors

Is the position permanent?

Yes

No

How is the person paid.

Payroll

Invoice

Is the person an individual, sole proprietorship, partnership, or corporation?

Individual

Sole proprietorship, partnership, or corporation

Certificate of incorporation or certificate of Business Registration.

No

Yes

Workers Compensation Insurance # (WCB account) & GST #.

No

Yes

Control Test

Does the company control the manner, method, time and location of the person’s work?

Yes

No

Manage Results

Does the company coordinate or supervise the person’s work? Discipline?

Yes

No

Can the person only or primarily work for the company?

Yes

No

Integration Test

Are the person’s services integrated into the day-to-day business operations?

Yes

No

Does the person provide his own tools?

No

Yes

Does the person receive benefits?

Yes

No

Economic Reality Test

Will the person incur losses or hardship if specific goals are not attained?

No

Yes

Specific Result Test

Does the person perform the same work as company employees?

Yes

No

Hired for specific task