Form De 38 - Worksheet On Employment Status

Form De 38 - Worksheet On Employment Status - 2009 Page 4

Questions 7 – 13 are additional factors that should be considered. A "Yes" answer to any of

the questions is an indication the worker may be an employee, but no one factor by itself is

deciding. All factors must be considered and weighed together to determine which type of

relationship exists. However, the greater the number of "Yes" answers to questions 7 – 13 the

greater the likelihood the worker is performing services as an employee.

Do you have employees who do the same type of work?

Yes _____

No _____

If the work being done is basically the same as work that is

normally done by your employees, it indicates that the

worker is an employee. This applies even if the work is

being done on a one-time basis. For instance, to handle an

extra workload or replace an employee who is on vacation,

a worker is hired to fill in on a temporary basis. This worker

is a temporary employee, not an independent contractor.

(Note: If you contract with a temporary agency to provide

you with a worker, the worker is normally an employee but

may be an employee of the temporary agency. You may

wish to request EDD's Information Sheet: Temporary

Services and Employee Leasing Industries (DE 231F) on

the subject of temporary service and leasing employers.)

Do you furnish the tools, equipment, or supplies used to

Yes _____

No _____

perform the work?

Independent business people furnish the tools, equipment,

and supplies needed to perform the work. Independent

contractors normally have an investment in the items

needed to complete their tasks.

Is the work considered unskilled or semi-skilled labor?

Yes _____

No _____

The courts and the California Unemployment Insurance

Appeals Board have held that workers who are considered

unskilled or semi-skilled are the type of workers the law is

meant to protect and are generally employees.

DE 38 Rev. 2 (4-09) (INTERNET)

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Form De 38 - Worksheet On Employment Status - 2009 Page 4