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.
Employees generally have ongoing rela- tionships with their employers.
Independent contractors' rela- tionships will usually be more sporadic. Set Hours of Work. Employers usually set their employees' work hours. Independent contractors usually set their own hours. Employees may be required to work or to be available full-time.