Deciding whether an individual is an employee or independent contractor is becoming an ever more important question. Employers should carefully scrutinize each and every independent contractor relationship which exists within the business before the Labor Department, the IRS, or a state agency does it for you.

While the issue is taking on a new importance in light of federal and state attention, the criteria for the determination of bona fide independent contractor status have not gotten any clearer. Nor will this article provide a way for you to determine with legal certainty which is which. While we have no magic formula which answers every question, we do want to provide a "rule of thumb" or a "quick-scan" way of thinking about the subject which can help to raise questions about independent contractor relationships where they should be raised.

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