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Independent Contractors

 

The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done. An individual is an employee if the employer can control what will be done and how it will be done even if the employer gives the employee freedom of action.

 

 

 

W-9 form

 

Independent Contractor Defined

 

Independent Contractor (Self-Employed) or Employee?

 

Employee (Common-Law Employee)

 

Statutory Employees

 

Statutory Nonemployees