Form De 38 - Worksheet On Employment Status

Form De 38 - Worksheet On Employment Status - 2009 Page 5

10. Do you provide training for the worker?

Yes _____

No _____

In skilled or semi-skilled work, independent contractors

usually do not need training. If training is required to do the

task, it is an indication that the worker is an employee.

11. Is the worker paid a fixed salary, an hourly wage, or

Yes _____

No _____

based on a piece rate basis?

Independent contractors agree to do a job and bill for the

service performed. Payments to independent contractors

for labor or services are made upon the completion of the

project or completion of the performance of specific

portions of the project.

12. Did the worker previously perform the same or similar

Yes _____

No _____

services for you as an employee?

If the worker previously performed the same or similar

services for you as an employee, it is an indication that the

individual is still an employee.

13. Does the worker believe that he or she is an employee?

Yes _____

No _____

Although belief of the parties is not controlling, intent of the

parties is a factor to consider when making an employment

or independent contractor determination. When both the

worker and principal believe the worker is an independent

contractor, an argument exists to support an independent

contractor relationship between the parties.

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

Page 5 of 7

Form De 38 - Worksheet On Employment Status - 2009 Page 5