Issues-Agent or Independent Contractor-Burden of Proof is a legal concept that defines the responsibility of a business to prove the status of a worker as either an employee or an independent contractor. The business must be able to show that the worker was not an employee and had no control over the company's business operations. The burden of proof is typically on the business to prove the worker was an independent contractor. There are two types of Issues-Agent or Independent Contractor-Burden of Proof: the common law test and the economic reality test. The common law test evaluates the degree of control the business has over the worker, the worker’s relationship to the business, and the permanence of the position. The economic reality test looks at the worker’s ability to realize a profit or loss, the extent of control the worker has over the work, and the relationship between the worker and the business.