ITG FAQ #5 Answer-What is relationship of the parties?
Relationship of the Parties: The relationship aspect of the employer/employee relationship is important. Does the tribe, as the employer, have the right to decide the following:
What contracts are prepared to describe the working relationships of the parties;
Whether the tribe provides the worker with employee-type benefits, such as insurance, pension plan, vacation pay or sick pay, and
The permanency of the relationship/employment
For more information on these classifications, see Publication 15-A, Employer's Supplemental Tax Guide.