The subject of "employee or Independent contractor" is basically one
of federal taxes.  If an independent contractor, the employer does not
have to withhold income tax, does not have to contribute 6 % to Social
Security and other mandated activities.  However, the concept has been
badly abused such that the IRS has clear definition as to what
constitutes an independent contractor including where he or she works,
hours worked, are tools provided, etc.  As to supervision, I suspect
it is a matter of whether the employer just assigns the work and lets
the contractor work out the solution  vs the employer dictating how
the work is to be done.   Call the IRS for details.

John Bing

On Tue, 15 Dec 1998 13:17:52 -0500, you wrote:

>I would like to hear from those institutions that have a program for
>fellowships and research consultants.
>
>Are you treating these folks as independent contractors or as employees?  I
>know universities do this more than museums but some one else must be in
>the game besides us.  Interns we treat as employees, but we hold them to
>much tighter controls.
>
>comments please.
>
>Ann