Employee vs. Independent Contractor: Factor 6 - Permanence
The sixth factor considered by the IRS in determining whether or not a worker is an independent contractor or an employee is the "Permanence" factor.
The nature of an independent contractor’s work is just that - it is independent. Meaning once that particular job has been completed the job is over and the independent contractor moves on to his next job.
An employee’s job is much more permanent in nature. Meaning that the employee is going to continue to come to the employer’s place of business day after day to do his job. Employees are often subject to being disciplined by their employers for doing their job incorrectly or not how their boss wanted it done.
The final common law factor in determining whether a worker is an independent contractor or an employee is "Intent."
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