TN 3 (07-09)

RS 02101.048 Order or Sequence Set of Services Performed


IRS Revenue Ruling 56-694

A. Employee status

Often, an employee must perform services in the order or sequence set by an employer. This requirement by the employer is a factor of control because it shows that the worker is not free to follow his or her own pattern of work; instead, the worker must follow the established routines and schedules of the employer.

In some occupations, the employer either does not set the order of the services or sets them infrequently. It is sufficient to show control if the employer retains the right to do so.

EXAMPLE: An outside commission salesperson is permitted great latitude in mapping out activities and may work “on his or her own” to a considerable degree. At the direction of the employer, the worker must report to the office at specified times, follow up on leads and perform certain tasks at certain times. Such directions interfere with and take preference over the salesperson's own routines or plans, thus indicating control.

B. Independent contractor status

Generally, an independent contractor performs work in whatever order or sequence he or she desires.

C. Reference

Social Security Handbook, Chapter 813 : Do you perform your job duties in the order or sequence set by your employer?

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RS 02101.048 - Order or Sequence Set of Services Performed - 10/20/2009
Batch run: 07/03/2014