INDEPENDENT CONTRACTOR / CONSULTANT
Generally (unless the consulting contract is for a specified term) can be let go by the employer for any reason, at any time.
Is not eligible for unemployment compensation benefits.
Is not eligible for worker's compensation benefits.
Does not receive employment benefits from the employer.
Generally provides consulting services to more than one company.
Sets his or her own hours.
Works out of his or her own office or home.
Works relatively independently.
Has the authority to decide how to go about accomplishing tasks, and does so without the employer's input.
Incurs the costs associated with performing the job.
Has acquired very specialized skills and comes to the work relationship with a particularized education and experience background.
Is not subject to tax or FICA withholding, but pays his or her own self-employment tax.
Is paid according to the terms of the contract, and does not receive additional compensation for overtime hours worked.
Usually is not protected by employment anti-discrimination and workplace safety laws.
Is not entitled to join or form a union.