This website serves as an open source project to help people understand the difference between employees and independent contractors.
Who is an Independent Contractor?
"People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services
to the general public are generally independent contractors. However, whether these people are independent contractors or employees depends on the facts in each case. 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.
If you are an independent contractor, then you are self-employed. The earnings of a person who is working as an independent contractor are subject to self-employment tax."
Internal Revenue Service. Independent Contractor Defined.
Who is NOT an Independent Contractor?
"You are not an independent contractor if you perform services that can be controlled by an employer (what will be done and how it will be done). This applies even if you are given freedom of action. What matters is that the
employer has the legal right to control the details of how the services are performed.
If an employer-employee relationship exists (regardless of what the relationship is called), then you are not an independent contractor"
Internal Revenue Service. Independent Contractor Defined.