Whether a person is an independent contractor or an employee has important legal implications. The distinction affects the rights of the independent contractor/employer, income taxes, and the liabilities of both employer and worker. Considerations In determining the worker’s classification, courts look at the facts surrounding an employment relationship and ask the following questions:[1] Does the company control what the worker does and how they do it? How is the worker paid? Are expenses reimbursed? Who provides the tools/supplies? Are there written contracts? Are there employee benefits? Is the work performed an integral part of the business? Does the…