Title 56 IDES RULES Part 2732
R-72 (05/11)
2) The individual has an investment of capital and owns the capital goods of the business enterprise;
3) The individual gains the profits and bears the losses of the business enterprise;
4) The individual makes his services available to the general public or the business community on a continuing
basis;
5) The individual includes the individual's services on a Federal Income Tax Schedule as an independent business
or profession;
6) The individual performs services for the employing unit under his own business name;
7) The individual has a shop or office of his own;
8) The employing unit does not represent the individual as an employee of the firm to its customers;
9) The individual hires his own helpers or employees, without the employing unit's approval, pays them without
reimbursement from the employing unit, and reports their income to the Internal Revenue Service;
10) The individual has an account number with the Agency and reports the wages of his workers quarterly to the
Agency;
11) The individual has the right to perform similar services for others on whatever basis and whenever he chooses;
12) The individual maintains a business listing in the telephone directory or in appropriate trade journals;
13) If the services require a license, the individual has obtained and paid for the license in his own name.
f) The two factors in Section 212(B) are in the alternative. Section 212(B) is satisfied if the service is either outside the
usual course of business of the employing unit or performed outside of all the places of business of the employing
unit:
1) Services which merely render the place of business more pleasant or are not necessary to the employing unit's
business are outside the usual course of business.
Example: The services of a window washer engaged by an employing unit whose business is selling
woolens are outside the usual course of the business of the employing unit.
2) Because services are performed outside the employing unit's premises does not preclude an individual from
being found to be in employment. This decision is based upon the occupation and the factual context in which
the services are performed.
A) Example: The homes of typists who are typing manuscripts for an employing unit are places of business of
the employing unit.
B) Example: Any territory in which a salesman represents his employing unit's interests is the employing unit's
place of business.
g) "Direction or control" within the meaning of Section 212(A) of the Act means that an employing unit has the right to
control and direct the worker, not only as to the work to be done but also as to how it should be done, whether or not
that control is exercised. The following are illustrative of the types of questions the Department will examine to
determine whether "direction or control" exists. The type of business subject to review and the relationship being
examined will determine which questions are asked in any given review under this Section. No one question or
answer or combination of questions and answers will determine whether direction or control exists but rather the
business reality or totality of circumstances will determine if direction or control exists:
1) Does the employing unit issue assignments or schedule work, set quotas or time requirements;
