Gretchen worked as my assistant in my arbitration and mediation business for many years. In doing so, she typically worked in my office. Her tasks included taking dictation, typing, filing, correspondence, bookkeeping including billing and keeping track of payments. When she took dictation, sometimes she worked at the computer in my office, sometimes over the phone from her home, and sometimes, she transcribed a recorded dictation file, also from her home. Gretchen frequently went to the Post Office to collect my mail and to send out arbitration awards and other correspondence (in the days before everything was sent via email). Gretchen worked using my computer in my office and her own computer when she worked from her home.

Gretchen provided similar services to two other arbitrator/mediators in their respective offices and from her home. Gretchen was paid for her work on an hourly basis and did not have a regular schedule. When I asked her to work, sometimes she was available, and sometimes she was working for one of the other arbitrator/mediators or had a personal conflict.

1. Was Gretchen an employee or an independent contractor? How would you use the information provided to determine whether Gretchen was an employee or an independent contractor? What else would you like to know to reach a conclusion?
2. Eventually Gretchen moved to Florida. If she continued to perform most of this work (not the filing) from Florida, would that change your conclusion regarding her employment status? Why or why not?