Miscellaneous Issues — Employee or Independent Contractor is a legal issue that arises when an employer is unsure whether to classify a person as an employee or an independent contractor. This issue is often complicated and must be addressed carefully to ensure compliance with federal, state, and local labor laws. The difference between an employee and an independent contractor is that an employee is under the control of the employer and an independent contractor is not. The types of Miscellaneous Issues — Employee or Independent Contractor include: • Determining whether a person is an employee or an independent contractor • Ensuring that appropriate taxes are paid on behalf of employees • Providing benefits to employees • Establishing a contract between an employer and an independent contractor • Complying with state and federal labor laws • Investigating potential misclassification of employees as independent contractors • Resolving disputes between employers and independent contractors.