Fundamental Payroll Certification (FPC) Practice Exam

The Common Law Test is centered around the control exercised over the worker. This test is primarily used to determine whether a worker is classified as an independent contractor or as an employee. Under this framework, several factors are evaluated to assess the degree of control exerted by the employer over the worker's performance. The key consideration is whether the employer has the right to control how the work is done, including specifics about work hours, methods, and procedures. While factors like company profitability, length of service, and salary structure can provide context about a work relationship, they do not directly address the fundamental issue of control that lies at the heart of the Common Law Test. Consequently, the control aspect is pivotal in distinguishing between different types of worker classifications, making it the essential concept associated with this test.