A consultant is one who confers with and advises people on
matters within the particular field in which he or she specializes. The
consultant has developed a peculiar knowledge or special skill of a
professional or semiprofessional nature through extensive training and
education or through wide experience in a particular occupation.
A consultant is an independent contractor if all of the
following criteria are substantially met.
A. The consultant rents an office or offices
B. The consultant
advertises in newspapers or trade journals, or maintains business listings, or
otherwise holds himself or herself out to the public as being available for a
particular type of service.
consultant is free to hire clerical help and assistants.
D. The consultant's success in the business
world is dependent entirely on personal efforts and the demand by the public
for the services.
E. The consultant
operates under an arrangement where for a set fee technical advice or
assistance is given.
consultant's contract of service is for a specified period of time or specific
G. The consultant is free
to work for others at the same time.
H. The consultant is not required to observe
regular hours of work either at the firm's offices or at home.
I. The consultant agrees only to be available
for conferences and consultations at the request of the firm or, as in some
cases, to perform services on a specified minimum number of days.
J. The consultant makes no regular reports
and is not required to attend regular conferences with members of the
K. The consultant is not
subject to control or supervision, but is given a free hand in doing
L. The consultant is employed
to do a specific job and those who employ the consultant are interested only in
the result accomplished and not in the manner and means of accomplishing
A consultant is an employee when all the following criteria are
A. The consultant
is retained for services which further the employer's business.
B. The consultant is required to perform
consultant's services are not available to the public.
D. The consultant has no investment or
E. The consultant
provides recurring, rather than sporadic or infrequent, services.
F. The employer has the right of first call
on the services of the consultant.
G. The consultant is required to report on
the progress of assignments.
Either party has the right to end the relationship at any time.
I. The consultant receives a fixed salary
determined on a weekly, monthly, annual, or similar basis.
J. The consultant cannot realize a profit or
loss from the services.