It depends on your relationship with the business. Factors of control and independence will be considered. All relevant evidence will fall into three categories: Behavioral Control, Financial Control and the Relationship of the Parties.
Any factor that shows whether the company you're working for controls what you do and how you do it. In addition, any factor that shows the company has the right to control your work, regardless of whether it does or not.
Any factor that shows whether the financial or economic aspects of your job are controlled by the company. This can include how you're paid, whether you provide the equipment and whether your expenses are reimbursed.
Any factor that shows how you and the company view your relationship. This can include any written contracts, whether you receive employee benefits and whether your relationship is considered permanent.
The company may have to pay the employment taxes it failed to withhold from your paychecks. In addition, it may be liable for interest and penalties.