How Do I Determine Whether an Individual Is an Employee or a Contractor?

The determination of whether an individual is an employee or a contractor affects tax withholding, Social Security and Medicare taxes, and unemployment tax.  Typically, employees are regular workers under your control, while independent contractors are usually paid on a part-time or freelance basis.  An employee will perform duties controlled by you in your facility, whereas an independent contractor only works when required, may work offsite, and likely works for other throughout the year.

Sources:  https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee

https://www.thebalancesmb.com/how-the-irs-determines-independent-contractor-status-398618