SSA logo: link to Social Security Online home818. Do you invest in the facilities you use to do your job?

Facilities generally include the equipment or premises necessary for work. If your employer provides all necessary facilities, you are generally considered an employee. On the other hand, if you invest in the equipment and premises necessary for work, you tend to be an independent contractor. Note that the tools, instruments, clothing, etc. that you may provide as a common practice in your particular field is not considered an investment in facilities.