The way to determine whether an institution has an employer-employee or
a contractor relationship is to judge how that relationship meets the
tests that the IRS has set out.  Then check to see if your state
department of labor may have taken added other factors to those
criteria.   Also, be aware that the IRS has stepped up enforcement
efforts to collect unpaid taxes (Social Security and unemployment taxes)
from organizations that may have unknowingly misclassified workers as
contractors who, in fact met the test of being employees.

I have included information on this subject, plus the IRS factors, in
the book Museums and Consultants:  Maximizing the Collaboration
available from the AAM Bookstore.

Roxana Adams, Assistant Director
Programs for Museum Advancement & Excellence
Technical Information Service
American Association of Museums
1575 Eye Street, NW, Suite 400
Washington, DC  20005
202/289-9121, fax 202/289-6578
email:  [log in to unmask]