(b) substantially all the remuneration, whether or not paid in cash,
for the performance of the services described in paragraph (a) of this
subdivision is directly related to sales or other output, including the
performance of services, rather than to the number of hours worked; and
(c) the services performed by the person are performed pursuant to a
written contract between such person and the person for whom the
services are performed and such contract provides that the person will
not be treated as an employee with respect to such services for state
and federal tax purposes.