An independent contractor is someone who offers his or her services to the public.
If the payer has the right to direct or control the result of the work, not how to do the work, then the individual is an independent contractor. Some examples
of persons who are often independent contractors are accountants, carpenters, doctors,
and lawyers, but whether these people are independent contractors still depends on
the facts of each case.
NOTE: Employees who retire from a position and return to work for that employer are not
independent contractors. In such cases, these workers have been misclassified.