There are only four categories of statutory employees--that is, of independent contractors who are treated like employees for employment tax (e.g. withholding) purposes. I will post a link to a fuller description below, but in brief they are certain delivery drivers; certain life insurance salesmen; certain traveling salesmen; people who basically assemble or finish products for an employer at their own home. If someone doesn't fall under one of these categories, they are not a statutory employee: they are either a "regular" employee or they are an independent contractor.https://www.irs.gov/businesses/small-businesses-self-employed/statutory-employees