NOTE: Independent contractors are normally responsible for many of the elements of this
list. Responsibility for only a few elements may not be indicative of independent
contractor status. For example, an attorney at SSA, who is clearly an employee, is
independently responsible for maintaining licenses, certificates, or professional
dues. Likewise, attorneys, depending on their individual Bar requirements, may be
independently responsible for certain training. Further, as noted in (RS 02101.056), small tools are often the responsibility of employees.