Mike is the HR Professional for his organization and he's documenting the relationship of contractors and employees in the organization. Mike is focusing on the control aspects as provided by the Inte

Behavioral control addresses whether the business controls how the worker performs the work, such as instructions given, training, and work schedules - not payment methods.

Contractual relationship is not one of the three IRS control categories; it is a colloquial term, not a defined IRS classification factor.

Type of relationship covers written contracts and employee-type benefits such as insurance and pension, not the mechanics of how payment is made.

Under the IRS common-law test, financial control covers facts that show whether the business has the right to control the economic aspects of the worker's job, including how the worker is paid, whether expenses are reimbursed, and who provides tools and supplies.