Guidelines for employers reporting payroll for independent contractors and subcontractors. Draft a detailed Independent Contractor Agreement that outlines the terms and conditions of the engagement.View our Ohio independent contractor agreement and download it in PDF or Word format so you can establish a contractorclient relationship. Next, provide details about the public employer in Step 2. This form is to be completed if you are an individual who begins providing personal services to a public employer on or after. Jan. The Friedmann Firm LLC is based in Columbus, Ohio and their independent contractor lawyers offer free and confidential consultations. The law treats employees and independent contractors differently. The parties are independent contractors. Finally, you should not use the same offer letter for both employees and independent contractors. An independent contractor agreement is a contract between a non-employee worker and a company for work on an outsourced job or project.