(b) In deciding whether an individual is an independent contractor, the following factors need to be considered:

1. (1) The extent of the employer's right to control the manner in which the individual's work is to be performed;
2. (2) The opportunity for profit or loss that depends upon the individual's managerial skill;
3. (3) Any investment in equipment or materials required for the individual's tasks, or his or her employment of helpers;
4. (4) Whether the service the individual performs requires a special skill;
5. (5) The degree of permanence of the individual's working relationship; and,
6. (6) Whether the service the individual performs is an integral part of the employer's business.