(1) To be an independent contractor, an individual must be engaged in an independently established trade, occupation, profession or business. An independently established business may exist if the individual:

(a) has a place of business separate from the hiring agent's place of business;

(b) supplies substantially all of the tools, equipment, supplies, or materials necessary to perform the services;

(c) pays all expenses associated with performing the services, and is not reimbursed by the hiring agent;

(d) has two or more effective contracts to perform services for several different hiring agents;

(e) is paid based on a billing statement or invoice at completion of the services;

(f) performs the services under a written contract that requires complete or partial payment after a certain amount of work is performed, and the contract terminates after a definite time period;

(g) advertises services in telephone books, newspapers, or other media;

(h) files federal or state business tax forms;

(i) has the required customary licenses, registrations or permits to maintain a business;

(j) may realize a profit or suffer a loss from performing the services for the hiring agent. This factor may be shown if the individual:

(i) hires or pays assistants to perform the services;

(ii) performs the services at facilities owned or leased by the individual;

(iii) has continuing or recurring liabilities associated with performing the services; or

(iv) agrees to perform specific jobs for prices agreed upon in advance and pays expenses associated with the performance of the services;

(k) has an independent contractor exemption certificate;

(l) may not end the relationship at will without incurring liability. An independent contractor agrees to complete a specific job, is responsible for its completion, and may be subject to liability for failing to complete the job in accordance with agreed upon specification; or

(m) is not prohibited or restricted from working for others.

(2) The above factors are weighed and evaluated depending on the circumstances of each case. A combination of these factors may indicate that the individual is customarily engaged in an independently established business. Service performed by an individual for pay is considered to be employment until it is shown to the satisfaction of the department that the individual is an independent contractor.