Employer An employing unit that has met the criteria of liability for payment of unemployment compensation taxes. Any person, partnership, corporation, association, trust, estate, or trustee or receiver of the above, that has employed any person at any time. Any service performed by an individual for an employing unit. Independent contractor One who is not subject to the will and control of the employer. The employer does not have the right to control or direct the manner or method of performance, although the results to be accomplished are controlled.
Independent contractors hold themselves out to the public as such.
Generally, they furnish materials as well as labor and use their own tools in the performance of the work. Services performed by independent contractors cannot be summarily terminated without recourse. A contract for labor only will normally be considered a contract of employment. How the worker is treated determines employment status, not a written contract. Liable Responsible for payment of unemployment compensation taxes.