Certified Payroll Professional Practice Exam 2025 - Free CPP Practice Questions and Study Guide

The Work Performed factor in the Common Law Rules primarily focuses on the relevance of the work performed to the business. This means that the nature of the tasks performed by the individual is closely examined to determine how integral it is to the core operations of the business. By assessing the relevance of the work to the business, it helps in classifying the employee correctly according to the Common Law Rules and determining whether they should be classified as an employee or an independent contractor.

Option A, quality of work, is not the primary focus of the Work Performed factor. While quality of work can be important in assessing performance, it is not the main factor in determining employee classification.

Option B, frequency of work, is also not the main focus of the Work Performed factor. Although the frequency of work may be considered in some cases, it is not the primary aspect that the Work Performed factor evaluates.

Option D, duration of work, is not the main focus of the Work Performed factor either. The duration of work could be relevant in certain situations, but it is not the primary factor that this aspect of the Common Law Rules concentrates on.