Human Resources

The gazebo outside of Administration Building

Independent Contractors business or individual performing a service

People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors.  However, current LCSC employees cannot be considered independent contractors and must be paid through the State payroll system.

Employee or Independent Contractor?

Employee Independent Contractor
Works set hours Sets own hours
An ongoing relationship Relationship lasts a limited time
Paid by hour, week, or month Paid by the job performed
Reimbursed for business expenses Responsible for incidental expenses
Facilities and tools furnished by employer Has own facilities and tools
Works for one firm May work for several firms at once
Must render services personally Can subcontract services to another
Regular reports are required Not required to account for actions
Does not solicit for work Solicits for work through advertising
Can be discharged Cannot be terminated except for breach of contract
Can quit Must complete contract or be responsible for failure to do so
No risk of loss or opportunity for profit Has risk of loss and opportunity for profits

Forms

To pay an independent contractor for services, complete:

The Contractor will need to complete:

Form 1099

After each calendar year, if the independent contractor has performed services in excess of $600, they will receive a Form 1099 from Human Resource Services in January or February.