Which of the following is a key characteristic of an employee/employer relationship?

a. The worker says he or she is an employee.

b. The hiring party has substantial control over the manner in which the worker completes the work, including the worker's hours, place of work, and identification of tasks to be completed.

c. The hiring party and the worker have entered into a contract.

d. The worker has substantial control over the manner in which he or she completes the work, including the worker's hours, place of work, and identification of tasks to be completed.