South Carolina Tax Attorney

August 27, 2007

Independent Contractor vs. Employee: Factor 7 - Intent

Filed under: Tax Q&A — Tripp @ 7:44 pm

    The final factor that we will consider in determining whether a worker is an employee or an independent contractor is the Intent of both the employer and the worker of the type of relationship they are creating.

    This means - what did the employer believe his worker to be?  If he considered his worker to be an independent contractor then that would be given some weight in support of the classification.  However, one would have to notice that this factor can be very self-serving and is probably not given as much weight as the previous six factors. 

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