Independent Contractor

An independent contractor is a self employed person responsible for paying his own income tax and self employment tax.

An independent contractor uses his own tools, sets his own time schedule, has several clients, and has the possibility of making or losing money. Many times employers try to tell their workers that they are independent contractors to avoid paying social security tax for the workers. If your boss tells you when to come to work and what to do when you get there, you are not an independent contractor. Independent contractors are self employed people.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/independent-contractor/