Page 18 - Nexia Cape Town 2018 TG Digital

Common law dominant impression test grid

Indicator Suggests employee status Suggests independent
contractor status
Control of Employer instructs (has right Person chooses which tools/
manner of to) which tools/equipment, equipment, or staff, or raw
working or staff, or raw materials, or materials, or routines, patents,
routines, patents, technology technology
Payment regime Payment by rate 3 time- Payment by a rate 3 time-period
period, but regardless of output but with reference to results, or
or results payment by output or “results in
a time period”
Person who Person obliged to be render Person, as employer, can
Near-conclusive service only with approval employees, or can subcontract
must render the service personally, hires & fires
delegate to, hire & fire own
Person only present and
Person obliges to be present,
Nature of
obligation to
even if there is no work to
performing work if actually
work
Person free to build a multiple
Employer be done required, and chooses to
Person bound to an exclusive
(client) base relationship with one employer concurrent client base (esp�
(particularly for independent if tries to build client base –
business test) advertises etc�)
Risk/Profit & Employer bears risk (pays Person bears risk (bad
loss despite poor performance/ workmanship, price hikes, time
slow markets) (particularly for over-runs)
independent business test)
Instructions/ Employer instructs on location, Person determines own work,
Supervision what work, sequence of work sequence of work etc� Bound by
etc� or has the right to do so contract terms, not orders as to
what work, where, etc�
Reports Control through oral/written Person not obliged to make
Persuasive Training reports reports
Worker uses/trains in own
Employer controls by training
the person in the employer’s
methods methods
Productive time Controlled or set by employer/ At person’s discretion
(work hours, person works full time or
work week) substantially so
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