Final answer:
The factor described is Control, which focuses on the level of control the putative employer has over the manner and means with which the worker performs the job.
Step-by-step explanation:
The factor described in the question is Control. This factor is one of the three factors used by the IRS to determine whether a worker is an independent contractor or an employee.
Control refers to the level of control the putative employer has over the worker's job performance, specifically the manner and means with which the worker performs the job. If the putative employer has the right to control how and when the work is done, it suggests an employee-employer relationship.
For example, if an employer tells a worker what tools to use, when to work, or how to complete the job, it indicates a high level of control and signifies an employee-employer relationship instead of an independent contractor arrangement.