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37 11. Does the parent use a business bank account related to the services they provide? 12. Does the parent use their privately owned vehicle to provide a service? An Uber driver uses their own vehicle for providing transportation to customers. 13. Does the parent have recurring expenses, such as liability insurance? 14. Does the parent have a license if a license is required for their business? If the parent reports they are a real estate agent, hair stylist, or plumber they must obtain a license to do business in Wisconsin. 15. Does the success or failure of the parent’s business depend on the relationship of business income to expenditures? 16. Does the parent work in and around the house under the direction of the person who owns the home? If so, they are a household employee, not self-employed.

After reviewing these statements, if it is still unclear if the parent has valid self- employment, the agency worker should contact the Child Care Help Desk at childcare@wisconsin.gov for assistance.

Example 1 (Employment): Sarah works for her neighbor, Betty. Betty pays Sarah in cash, with no taxes withheld. Sarah cleans Betty’s home, mows her lawn, does her laundry, and anything else that Betty asks of her. Because Sarah is working under the direction of Betty, this is employment, not self-employment.

Example 2 (Self-employment): Rochelle decides that she is going to open her own cleaning business. She will drive to different homes, use her own cleaning supplies, and control her own work schedule. Rochelle is self-employed.

Example 3 (Employment and self-employment): Steve works for Smith Farms during the week taking care of the animals on the farm, under the direction of Mr. Smith. Mr. Smith instructs Steve as to what jobs need to be done during the workday on the farm and pays him cash. Steve also has his own landscaping business. Mr. Smith is one (1) of Steve’s customers for whom he mows the lawn. Steve indicates to Mr. Smith what days and times he will be there to mow the lawn and provides his own lawn equipment. Steve is an employee of Smith Farms, but his landscaping business is self-employment.

Example 4 (Employment): Chelsea goes to Sabrina’s home to care for her children for 40 hours every week. Sabrina controls Chelsea’s work, her work schedule, and how the work is done. Chelsea is Sabrina’s household employee.

Example 5 (Self-employment, unregulated child care provider): Judy runs a baby-sitting service in her own home. She only cares for one (1) child at a time. She is not certified or licensed according to Wisconsin child care provider regulations. Judy is self-