• Independent Contractors: According to the IRS, Independent Contractors are people in business for themselves and others in an independent trade in which they offer their services to the public.

    Temporary Employees: According to the IRS, Temporary Employees are workers who perform services and can be controlled by the employer as to what will be done and how it will be done. The employer has the right to control the details of how the services are performed.

     If the worker's relationship with DCSS meets definition of
    INDEPENDENT CONTRACTOR:
    If the worker's relationship with DCSS meets definition of
    TEMPORARY EMPLOYEE
     
     
     
     
     Compensation reported on Form 1099-MISC, Miscellaneous Income, by DCSS  Wages reported on Form W-2, Wage and Tax Statement, by DCSS
        PERSONNEL ACTION FORM