An individual is typically considered an independent contractor if they have control over their work, including when, where, and for whom it is performed. Additionally, if a worker makes substantial investment in their tools or resources and has the opportunity for profit or loss based on their managerial skill, these are strong indicators of an independent contractor status.
For example: A freelance graphic designer who sets his own schedule, chooses his clients, and invests in his own software and equipment is operating as an independent contractor.