The law in North Carolina can also be complicated concerning workers’ compensation for independent contractors. In some cases, independent contractors in North Carolina may count as employees, in which case the company that hires them could be liable for injuries they suffer while on the job. A company cannot simply label a person an “independent contractor” and use that as a sort of "Get Out of Jail Free" card that allows them to avoid carrying workers' compensation coverage. Just handing someone a 1099 does not mean they become an independent contractor. The test of whether a worker is an employee or an independent contractor is complicated and involves how much independence the worker is given, how the worker is paid (hourly or by the job), whether the worker is expected to bring his own tools to a job, etc.