As defined in last weeks, Worker Classification information, it is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.
The general rule is that an individual is an independent contractor if you, the payer, has the right to control ONLY the result of the work and NOT what will be done, or how it will be done.
In other words, as a small business owner, you cannot pay a worker as an independent contractor if the work they perform can be controlled by you.
For workers that perform services that are NOT controlled by you, you can simply pay them based on the invoices they provide you, or according to the contract they have with you. You are not required to withholding any taxes for independent contractors from the amount(s) that you pay them.
Here is what you need to do instead:
