Visual 2

The Employer-Independent Contractor Relationship

The independent contractor

• must file and pay her own employment taxes.
  
• must pay her full Social Security tax (FICA).
  
• does not receive fringe benefits.
  
• must gather her own resources (tools of her trade).
  
• can choose which jobs she wishes to perform.
  
• holds the copyright for her work (unless she transfers the right to the employer).