First, let’s look at how the two positions are classified through the lens of the IRS, because the distinctions can be a little murky. The primary consideration is control and who has it. If the business controls the work an associate dentist does, provides all the equipment and supplies, directs how it is done, and manages all the related financials, the dentist is considered an employee. If the associate demonstrates self-sufficiency by doing things like bringing their own tools, controlling their own schedule, and they contract with more than one practice, they can be considered an independent contractor.