R took care of a child, C, whose mother, M, dropped off the child in the morning at R’s house at 8:00 a.m. and picked up the child on the way home from work at 5:00 p.m. M dropped off the child’s milk in the morning, and also the child’s medicine when needed. R prepared the child’s lunches. R was free to work on whatever projects she chose to do when the child was not in need of supervision, such as during nap time.

M did not direct the manner in which R cared for the child, other than general instructions and specific instructions when the child was sick. R did not hold herself out as offering babysitting services to other potential customers.

Under common law principles, the defining characteristic of an employer/employee relationship is the right of control, not only as to the result to be accomplished, but also the manner in which it is accomplished.

It was held in the present case that R was not M’s employee. Therefore, her earnings from the babysitting work were considered to be net earnings from self employment.

See Social Security Ruling (SSR) 61-27.

This material should not be construed as legal advice for any particular fact situation, but is intended for general informational purposes only. For advice specific to any individual situation, an experienced attorney should be contacted.