There is no “silver bullet” or specific set number of factors that makes the worker an employee or an independent contractor. Nor does any one factor stand alone in making the determination. The IRS will look at the entire relationship to determine the extent of the right to direct and control work done. If you are determined to be an independent contractor and therefore are self- employed, you will need to pay a 15% self-employment tax which will cover your Social Security and Medicare required payment. .
