Employees comply with their employer's instructions about when, where and how to work, or the employer has the right to control how a worker's work results are achieved. Independent contractors have more flexibility. Employees may receive training from their employers to perform services in a particular manner. Independent contractors usually use their own work methods and receive no training from those purchasing their services. Employees' services are usually integrated into the business's operations because they are key to the success or the continuation of the business.
Independent contractors are inde- pendent of the business's operation.
Services Rendered Personally. Employees render services per- sonally. Independent contractors render services as contractors. Employees work for an employer. Independent contractors can hire, supervise and pay assistants under a con- tract that requires them to provide materials and labor and to be responsible for the results.