The IRS Common Law Rules utilize three categories to determine the status of a worker:
Behavioral: Does the company control or have the right to control how the worker does his or her job?
Financial: Does the company provide regular scheduled direct deposits or are they provided on invoice for services rendered. Does the company reimburse for supplies or provide all tools needed to perform a job or does the worker utilize their own?
Type of Relationship: Are there written contracts in place? Does the worker have access to benefits like direct deposit, retirement plans, medical or other insurances or vacation and sick pay?
A rehab employee is one who: