What is included in the fourfold test for establishing an employer-employee relationship?

The fourfold test for establishing an employer-employee relationship is primarily based on key factors that outline how control and dependence exist between the employer and the employee. One of the fundamental elements of this test is the payment of wages. This factor is crucial because it indicates a direct financial relationship where the employer compensates the worker for services rendered, which is a hallmark of an employment scenario.

When evaluating the relationship, examining how and when compensation is provided helps determine whether the worker is truly an employee or functioning as an independent contractor. This underscores the financial control the employer exerts over the worker and highlights the dependency the worker may have on the employer for their income.

While aspects like social security contributions, an employee's education level, and work location may provide context for the working relationship, they do not specifically reflect the core dependence inherent in an employer-employee relationship in the way that the payment of wages does. Therefore, this focus on compensation is essential to understanding the dynamics of the employment relationship.