What is the difference between an employee and independent contractor?
Independent contractors are individuals who provide services for a fee but are not considered to be employees because they work for themselves and do not have an employer. Examples of independent contractors include those who operate their own practice or trade in fields such as plumbing, carpentry or graphic design or in more specialized technical settings such as accounting, engineering or computer programming. The law treats employees and independent contractors differently, but it is not always easy to establish which category an individual falls into. In cases of dispute, courts will determine the appropriate category by examining a number of factors. Some factors will be considered more important than others. Examples of relevant factors are: • who is providing the tools for the job; • the level of skill required for the job; • who controls the work and the work product; • whether the hired party must provide oral/written progress reports; • whether the job is performed on the bu