- 8 - he “was actually selling * * * computer software, and it was used for the operation of the businesses” to which he was making the sales presentation. Petitioner’s employment does not fit the specific categories of exceptions listed in section 3121(d)(3)(D). The evidence shows that petitioner was a common law employee under section 3121(d)(2). Some of the relevant factors used to decide whether an individual is a common law employee are: (1) The degree of control exercised by the principal over the details of the individual’s work, (2) the individual's investment in facilities, (3) the individual's opportunity for profit or loss, (4) permanency of the relationship between the parties, (5) the principal's right of discharge, (6) whether the work performed is an integral part of the principal's business, (7) what relationship the parties believe they are creating, and (8) the provision of employee benefits. See Nationwide Mut. Ins. Co. v. Darden, supra at 323-324; NLRB v. United Ins. Co. of Am., 390 U.S. 254, 258 (1968); Simpson v. Commissioner, supra at 984-985; Hathaway v. Commissioner, supra; see also sec. 31.3121(d)- 1(c)(2), Employment Tax Regs. No one factor is determinative. Instead, all of the facts and circumstances of the relationship must be weighed. Nationwide Mut. Ins. Co. v. Darden, supra at 324; NLRB v. United Ins. Co. of Am., supra at 258; Ewens & Miller, Inc. v. Commissioner, supra at 270; Hathaway v.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011