ExpertHard1 markMultiple Choice
CPA · Question 51 · Area II: Business Law
Which of the following creates a 'rebuttable presumption' that a payment to a worker is for an employee relationship rather than an independent contractor relationship?
Which of the following creates a 'rebuttable presumption' that a payment to a worker is for an employee relationship rather than an independent contractor relationship?
Answer options:
A.
The worker is paid by the job.
B.
The worker provides their own tools.
C.
The employer has the right to control the details of how the work is performed.
D.
The work is temporary.
How to approach this question
Control Test: If the boss controls WHAT is done and HOW it is done, it's an employee.
Full Answer
C.The employer has the right to control the details of how the work is performed.✓ Correct
The primary factor in determining worker classification is the degree of control the principal has over the worker. If the principal has the right to control not only the result but also the means and methods of accomplishing it, the worker is generally an employee.
Common mistakes
Focusing on payment method rather than control.
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