To determine if a worker is an employee, weigh the factors or elements that show control
over the details of work against those that point to an independent contractor status.
Any single fact or small group of facts is not conclusive evidence of the presence
or absence of control. Weigh all facts before making a determination. It is the combination
of these facts that determine an employer-employee relationship or independent contractor
status. We discuss the main factors to consider in making employer-employee determinations
in detail throughout this chapter.