Pennsylvania courts have ruled that the most important characteristic of the employee relationship is that the employer not only controls the result of the work but also has the right to direct the way in which the work is done. The characteristic of the independent contractor relationship is that the person engaged in the work has exclusive control of how to perform it, being responsible only for the result. It is not actual interference or exercise of control by the employer but the existence of the right or authority to interfere or control that makes an individual an employee rather than an independent contractor (Stevens v. Publishers Agency, 170 Pa.Super. 385 (1952)).
The title given an individual by the alleged employer is not conclusive as to whether the person is an employe or an independent contractor. In addition, the method of payment for the services is not determinative, nor is the fact that no provision is made for Social Security or income tax.