People such as doctors, lawyers, accountants, contractors or subcontractors, 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. For example; If I am an artist, and you ask me to paint you a picture of Lake Tahoe I am considered an independent contractor since you only asked for the outcome and gave me no direction on how to create the painting.
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.
For more information on determining whether you are an independent contractor or an employee, send us an email.