IRS gives worker classification criteria

Since independent contractor payments are not subject to payroll taxes, there is a temptation to classify some employees as independent contractors when they should not be. The IRS uses certain criteria to help determine who should be classified as an employee subject to payroll taxes and eligible for employee benefits.
Here’s a partial list –
Who controls when, where, and how the work is to be done?
Who sets the working schedule?
Is the payment by the hour or by the job?
Whose tools will be used to accomplish the work?
Does the contractor provide services to the general public?