330 ILCS 61/1-20

Whether an individual is an employee or independent contractor under this Act is determined based on the following factors: (1) the extent of the employer's right to control the manner in which the individual's work is to be performed; (2) the opportunity for profit or loss that depends upon the individual's managerial skill; (3) any investment in equipment or materials required for the individual's tasks, or his or her employment of helpers; (4) whether the service the individual performs requires a special skill; (5) the degree of permanence of the individual's working relationship; and (6) whether the service the individual performs is an integral part of the employer's business. No single one of these factors is controlling, but all are relevant to determining whether an individual is an employee or an independent contractor.