Based on the information provided, it is more likely that Bonnie will be considered an employee for tax purposes. Nannies R Us has a high degree of control over Bonnies, they dictate the hours she works, the client she works for, and the tasks she performs. The agency paid Bonnie by hour for the work she performs. They have the right to hire and fire Bonnie as well. Although there are some factors that could point to Bonnie as being self-employed such as the fact that she is responsible for her own transportation and that she is required to keep up to date on education. Howver, these factors are outweighted by the factors that point to Bonnie being an employee