Independent contractors in Georgia are responsible for their own taxes, including federal and state income tax and selfemployment tax. Title VII prohibits employment discrimination based on race, color, religion, sex and national origin.Misclassification occurs when an employer treats a worker who is an employee under the FLSA as an independent contractor. " Civil Rights Act of 1964, Title VII. 13 - Independent Contractors (1) The term "independent contractor" is not defined or used in the Employment Security Law. It's crucial that workers are correctly identified as either employees or independent contractors. Employer of an independent contractor is not responsible for the contractor's negligent acts. We look forward to the possibility of working with you in the near future. Sincerely,. Human Resources Department.