This is an issue that often comes up for small business people and directors of not-for-profit organizations. If they come to your office, have definite hours, use your tools (office equipment, computer software) chances are that they will be legally interpreted to be employees, not independent contractors. Why? Because these individuals are to be protected by laws that require the employer to pay social security payments, medicare, workers compensation insurance and other costs. If they are in business for themselves (as independent contractors) they often have several “clients”, they are not “controlled” but exercise “independent judgment” decide when and even where they can do the work you ask them to do, they also use their own tools (software, books, paintbrushes, online search databases, etc.) and they are often engaged on a contractual basis (not as “at will” employees that can always be fired “without cause”).
