you don't have to hire anyone in order to become an employer. Providers
of almost any type of service to your business who are ill, injured,
or die in the course of providing those services may attempt to
claim an employment relationship, for the purpose of collecting
workers' compensation benefits. It often seems the more tragic
the injury or death, the more likely there is a spouse, child or
other survivor who will claim it is employment-related.
purporting to establish an independent contractor status may make
you feel secure, but rarely hold up on their own. Outcomes
vary widely from state to state, but typically involve the application
of various tests for "inferring" employment. These tests,
some of which correspond to I.R.S. criteria, may consider:
you control the manner & means of accomplishing the service.
you have the right to terminate the relationship at will.
the service is a distinct occupation or business.
the service is done with or without supervision.
skills required in the particular service.
the provider utilizes his/her own tools &/or supplies.
of time services are to be provided.
the services are of a type regularly carried on in your business
of the parties
of dozens of other criteria
if you maintain valid Workers' Comp-Employer's Liability insurance,
your policy will generally respond to anyone claiming employment-related
injury. This also means, however, that premium auditors may elect
to charge you premiums on people you never considered employees.