Misclassified Workers (Part I)
http://www.stcboston.org/archives/articles/taxes.shtml

Boston Broadside

Abstract:

This two-part article looks at the comparative costs of employees versus independent contractors, helps you to classify workers as either independent contractors or employees, and (in the second part) will examine the consequences of misclassification as it affects clients, independent contractors, and third party payers (such as a consulting firm or a contract agency).