QUESTION PRESENTED California law defines independent contractor as any person who provides

The courts distinguish between an employee, defined in s.248(1) of the Income Tax Act, hereafter, ITA, as the “position of an individual in the service of some other person”. An independent contractor, is someone with a “contract for service.” The case that considered an employee versus and independent contractor was Wiebe Door Service Ltd. v M.N.R. In this case, the applicant owned a door instalment business and had a number of contractors that worked for them. The contractors were responsible for their own taxes, workers compensation and unemployment insurance. However

* Independent agents make their own hours and can sit at time agreed upon with client

Typically, in these instances, an employer will have very little control over the actual work that is completed or the amount of money that is owed to the individual.

"In California, the elements for a viable contract are 1) parties capable of contracting; 2) their consent; 3) a lawful object; and 4) sufficient cause or consideration." In regards to a minor 's capacity to contract, a minor is capable of contracting unless specifically prohibited. However, Section 6710 of the California Family Code states that "except as otherwise provided by statute, a contract of a minor may be disaffirmed by the minor before majority or within a reasonable time afterwards."

work does not necessary have to be done on premises and he can handle maintaining the company’s

New Jersey courts define an independent contractor as one who “contracts to do a piece of work according to his own methods, and without being subject to the control of his employer as to the means by which the result is to be accomplished, but only as to the result of the work.” Cappadonna v. Passaic Motors, 136 N.J.L. 299, 300, (Sup. Ct. 1947), aff'd, 137 N.J.L. 661 (1948). There are two tests used to determine whether an employee was an independent contractor: (1) the control test and (2) the relative nature of the work test.

Under California constitutional law, services provided by state agencies generally must be performed by state civil service employees. In some cases the state may contract with private firms to obtain services. However, there are limitations as to when such contracting is allowed, for example, if services needed by the state are: (1) of a temporary nature, (2) not available within the civil service, or (3) of a highly specialized or technical nature. According to the argument in favor of Proposition 35, private contracting has been further limited by several lawsuits filed by Caltrans bureaucrats.

The most important factor in determining an independent contractor versus employee status of a worker is the amount of control the employer has over the workers in performing a particular task. McCubbin by & through McCubbin v. Walker, 256 Kan. 276, 281, 866 P.2d 790 (1994). There must be a contract between the person wanting work done and the person doing the work in order to establish either an employer-employee relationship or an independent contractor relationship. Id at 282, 866 P.2d at 795.

The Classification between an independent contractor and employee has raised a number of issues throughout the past 50 years. Failing to create an effective formality to be applied by the courts to any particular case, it has lead to commercial uncertainty through Australia. This essay will analysis Stevens V Brodribb Sawmilling Co Pty Ltd (1986) 160 CLR 16 decision regarding the high court process in distinguishing between whether there was an relationship between the employer of employer/employee or employer/independent contractor.

Self-employed people will run their own business, they will be contracted to provide a service their clients. They will not be paid through PAYE and they do not have the same employment rights as employees or workers, Self-employed people will however still have protection for their health and safety on a client’s premises, they will have their rights and responsibilities set out in the terms of the contract with the client. They will not be entitled to holiday pay. They may however in some cases be classed as self-employed for tax purposes but classed as an employee or worker for employment rights. See point 2 Appendix

IRS (2011) Employee vs. Independent Contractor – Seven Tips for Business Owners. http://www.irs.gov/newsroom/article/0,,id=173423,00.html Last accessed January 3, 2012.

As contracting opportunities continue to expand in the country, more individuals will turn to independent contracting. It's best to turn to a professional to ensure one receives the maximum income, while avoiding IR35 problems. Those who do so find they enjoy being their own boss, as they encounter fewer headaches and

Do you have the right to employ or subcontract any aspect of your work to another person?

In order to identify Toby’s relationship with the employer several aspects need to be verified to assess his tax implications. In order to consider whether the income is derived as a contractor we need to consider whether this income has been derived from

Independent self-employed persons provide their skills, tools and human resources independently, and do not work on the other person without supervision. It is said that a contract for services has been signed. Contrary to a contract of service as a labor contract, the contract for services is a commercial contract. The apparent distinction between the "contract of service" and the "contract for services": the "self-employed" or the self-employed person who provides or provides the service fee or service fee is based on the contract for service. He is not a single person as a freelance Recipient customer / customer, but for multiple recipient customers / customers.