2015-01-27
There are some financial benefits to both employer and contractor to have the service provider classified as an independent provider.
For this very reason, the Revenue Services has strict guidelines to prevent misuse of this status.
It all comes down to who is in control of:
Where, when and how the work will be performed
The earnings, expenses, deductions such as taxes, unemployment insurance, pension contributions etc.
For whom work may be performed
etc.
No single factor will determine the status, but when reviewed it will become clear whether the balance shifts to that of an independent contractor or not.