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Contratista: Una persona o compania que ejecuta un contrato para suministrar materiales o mano de obra para prestar un servicio o para realizar un trabajo. Empleado: Una persona empleada a cambio de un salario o pago.
Personas natural que realiza una profesion, oficio o actividad economica con o sin trabajadores a su cargo y sin estar sujeto a un contrato laboral en el desarrollo de dicha actividad.
Una contratista independiente es una persona que es contratada para hacer un trabajo especifico. Se dice que es su propia jefa porque controla como y donde se realiza el trabajo. Estas personas tienen mayor libertad y solo se comprometen a hacer la funcion especifica que acordaron con la persona duena de una compania.
Usted debe pagar el impuesto sobre el trabajo por cuenta propia y presentar el Anexo SE (Formulario 1040 o 1040-SR) si se da alguno de estos casos. Sus ganancias netas del trabajo por cuenta propia (sin incluir el ingreso como empleado de una iglesia) fueron de $400 o mas.