Many small businesses get confused when it comes to determining if an individual is an employee or an independent contractor. See the attached sample contract below which you can modify to use for independent contractors.
The Dept of Labor and IRS guidelines for an employee are:
- Control over their time of work
- Control over their place of work
- Control over their tools of work
If you control one or all those elements above then the person is an employee. If not then they are an independent contractor.