North Carolina laws regarding independent contractors
Whether a worker is an independent contractor or an employee can depend on a number of factors as well as which government agency is looking at the worker’s classification. It is important to know how to properly classify employees in order to avoid fines, unanticipated tax payments, or, liability for injury where the employer failed to provide proper insurance coverage.
In general, an independent contractor is a worker who contracts to do work according to his or her own judgment and method, without being subject to the employer except as to the results of the work.
A worker is more likely to be classified as an independent contractor if he or she: