Independent Contractor or Payroll Examples
Independent Contractor, EXCERPTS from the IRS (PDF) (1/19/07)
Contractual Services Form (PDF) (4/26/17)
Independent Contractor Decision Tree - This decision tree is a tool to assist in determining whether a worker should be considered an independent contractor or employee.
High School Students and Persons Under 18 Years of Age
No person under 18 may be hired as an independent contractor. If you are seeking the services of someone in high school or under 18 years of age, please seek guidance from the Comptroller’s Office first.