INDEPENDENT CONTRACTOR v. EMPLOYEE. ➢ An independent contractor may not file a claim for wages unpaid when due.A person working in the employer's place of business is physically within the employer's direction and supervision. To begin working as an independent contractor in the US, you'll first need to choose a legal structure for your business. NRS 608.0155 Persons presumed to be independent contractor. Learn how U.S. companies can hire foreign independent contractors, covering legal aspects, benefits, and compliance tips. 5. Does the contractor hire, supervise, and pay assistant workers? The DOL indicated the final rule aims to reduce the risk of employees being misclassified as independent contractors. Do foreign independent contractors need to be issued tax forms and pay US taxes? How to fill out Form 1099 for Independent Contractor?