Independent Contractor Who is an Employee

The IRS considers all workers to be employees and only the exceptions may be paid as independent contractors. An employer-employee relationship exists when the payer (Stony Brook University) has the right to control and direct the individual worker not only as to the results of the work to be accomplished, but also as to the means and methods used to accomplish the work.

The IRS considers a worker to be an employee if he or she:

  • Maintains a continuing relationship with the employer.
  • Does the work personally (does not delegate work to non-employees).
  • Is required to comply with instructions.
  • Usually works Full-time for one employer.
  • Is subject to dismissal.
  • Can quit without incurring a liability.
  • Is reimbursed for expenses.
  • Is trained by the employer (or supervised).
  • Provides services that are a key aspect of regular business (University) activities.

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