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The IRS common-law control test applies, weighing three categories together rather than any single fact in isolation: behavioral control (does the company direct how, when, and where the work is done), financial control (who bears the risk of profit or loss, who supplies tools and equipment, how the worker is paid), and the type of relationship (written contracts, benefits, permanency, and whether the work is a key part of the business). Here, the designer's own equipment and set hours point toward contractor status under financial control, but the creative director's close daily direction over execution is strong evidence of behavioral control pointing toward employee status. Because no single factor is decisive, the company must weigh the whole relationship; close, ongoing control over how the work gets done typically outweighs autonomy over scheduling and equipment, so this pattern leans toward employee classification despite the contractor label the parties may prefer.