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a. Bakery Workers and Cash Payroll Workers
Petitioner supplied the facility, equipment, and goods the
bakery workers and cash payroll workers used to perform their
jobs. The bakery workers and cash payroll workers did not have
an investment in the goods or facilities. This is indicative of
an employer-employee relationship.
b. Route Distributors
Although some route distributors purchased petitioner’s
product for resale, rather than working on commission, they
returned the product they did not sell to petitioner. The route
distributors, however, owned their own vehicles. On this record,
we conclude that the route distributors did have an investment in
facilities.
c. Outside Sales Workers
The outside sales workers owned their own vehicles, and any
use of petitioner’s facilities was de minimis. On this record,
we conclude that this factor does not weigh against treating the
outside sales workers as independent contractors.
3. Opportunity for Profit or Loss
The bakery workers and cash payroll workers were paid based
on the amount of product produced (which petitioner determined),
and the outside sales workers received a commission when they
sold petitioner’s product. Some route distributors were paid a
commission for product they sold. Others purchased petitioner’s
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