Research Essay Example | Topics and Well Written Essays - 500 words - 22

Research - Essay Example A facts and circumstances test aimed at establishing whether a worker is subject to the control of the recipient of the service is the most appropriate test used to distinguish between an employee and an independent a contractor. This control is not only based on the nature of work, but also the circumstances the service is undertaken. Although this distinction is sometimes set out by statute the most effective method of testing control is using the 20 factor test developed by the IRS. The level and significance of each factor in the test differs depending on the job and the context in which the services are rendered. The 20 factor test takes into consideration factors which include training provided, work instructions, delegation of responsibility, nature of relationship, mode of payment, working time and the termination of the relationship. The underlying principle of the 20 factors covered by the test is the determination of the level of control. Where control is established throu gh the use of these factors, then the relationship is an employer/employee relationship and lack of control signifies an independent contractor relationship (Wears, and Sandra 164). A civil servant, for instance, is required by the employer to adhere to instructions regarding where, when and how the work is to be done. The training, especially job related training, is provided by the employer and the service provided by the civil servant is integrated into the employers operations. A civil servant is also required to render his services personally and where assistants are employed these are controlled by the employer and not the civil servant. The worker also enjoys a continued relationship with the employer and the employer sets out the times the worker is required to work. Civil servants are also required to be full time employees who work from the employer’s premises and follow an order of work provided by the employer. Civil servants are often paid on a