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What is an Independent Contractor?
An independent contractor is an individual who provides
services to an employer and is paid for those services
directly through the accounts payable system. People working
through temporary agencies or corporate vendors are not
considered independent contractors. Duran HCP employees
satisfy this condition.
How does the IRS see it?
The IRS generally assumes workers are employees unless
companies can prove they are not.The IRS has published
a list of factors to review when determining whether someone
is an employee or an independent contractor. As you review
these factors, remember that all of them must be considered
to create an overall picture of the relationship between
the hiring employer and each worker. |