An employee is an individual who is hired by an employer to perform services for the employer. The employer has control over how the work is performed, and the employee is typically paid a regular wage or salary. An independent contractor, on the other hand, is an individual who provides services to a business but is not an employee. The independent contractor has control over how the work is performed and is typically paid a fee for the completed work. The determination of whether an individual is an employee or an independent contractor can be complex and depends on the specific facts and circumstances of the relationship between the parties.