• The extent to which the services rendered form an integral part of a business;

• The permanency of the business relationship;

• The amount of the worker's investment in equipment or materials;

• The nature and degree of control by each party;

• The worker's opportunities for profit and loss;

• The degree of independent business organization or operation;

• The amount of initiative, creativity and foresight required for the worker to succeed against others in open market competition.

Certain factors are irrelevant in assessing whether an independent contractor relationship exists. Factors such as the absence of a formal independent contractor agreement, the time or method of payment, or the worker's licensure by the state or local government are not typically determinative in the decision.