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determined the amount they were paid. On this record,
petitioner’s control of the bakery workers and cash payroll
workers is consistent with an employer-employee relationship.
b. Route Distributors
The record does not establish that petitioner controlled to
whom the route distributors sold petitioner’s product or where
the product was sold. It is unclear whether petitioner or the
route distributor decided how the route distributor was to be
compensated (whether on a commission basis or through purchase
and resale of the product at a higher price). Petitioner did not
set the route distributors’ hours. On the record, this factor is
not indicative of an employer-employee relationship.
c. Outside Sales Workers
The record does not establish that petitioner controlled to
whom the outside sales workers marketed petitioner’s product or
where they marketed the product. Outside sales workers could
hire substitutes and assistants to perform this work.
Petitioner did not set the outside sales workers’ hours. On the
record, this factor is not indicative of an employer-employee
relationship.
2. Investment in Facilities
The fact that a worker provides his or her own tools
generally indicates independent contractor status. Breaux &
Daigle, Inc. v. United States, supra at 53.
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