Who are considered employees ?
Generally, employees are defined either under common law or under special statutes for certain situations. Generally, anyone who performs services is an employee if you, as an employer, can control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the legal right to control the method and result of the services. This definition is important in relationship to classifying workers as employees or independent contractors. In general, people in business for themselves are not employees. For example, doctors, lawyers, construction contractors and others in an independent trade in which they offer their services to the public are usually not employees. You are not liable for employment taxes on the payments to non-employees such as independent contractors.
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