Find out the difference between employees and contractors.

For Employers: Independent Contractor (Self-Employed) or Employee?
It is critical that you, the employer, correctly determine whether the individuals providing services are employees or independent contractors. Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors.

For Charities & Non-profits: Independent Contractors vs. Employees
Description of the types of relationships between workers and exempt organizations for which services are provided.

For Government Agencies: Employee or Independent Contractor?
How to determine whether or not a worker is considered your employee.

For Indian Tribal Governments: FAQs regarding Employee vs. Independent Contractor
Insights into determining who is an employee or independent contractor and examples; backup withholding; using Forms W-9, 945, and 1099-MISC; treatment of foreign employees; etc.