Which of the following is not one of the factors used to determine a contract of service?

• A. Submission of an invoice to accounts payable
• B. Subordination in the performance of work
• C. Degree of control
• D. Integration into the business

Answer: (A)

In determining whether a worker is an employee (contract of service) or an independent contractor (contract for services), the focus is on how the relationship operates and whether the worker is integrated into the business, not on billing mechanics. Key indicators include how much the employer controls the work (when, how, where, and in what manner it’s done) and whether the worker is treated as part of the organization. If the worker is under direct supervision, follows the employer’s procedures, and is integrated into the business, these point toward an employee relationship.

Submitting an invoice to accounts payable, on the other hand, is a hallmark of contracting arrangements. It signals that the person bills for services as a separate entity rather than being paid through payroll. That invoicing practice aligns with contract for services rather than contract of service.

So, the factor that does not indicate an employee relationship is submitting an invoice. The other indicators—subordination in the performance of work, degree of control, and integration into the business—are consistent with determining an employee status.