5. Conclusion

When making the decision whether to have certain tasks within its business operation fulfilled by its own staff or by external workforce, a business should be aware of the pos-sible consequences of a situation where a presumed independent contractor might be re-characterized as an employee. If choosing to take on an independent contractor, it is advisable to structure the contract in a way that mitigates the risks of a re-characteriza-tion. Alternatively, such risks can be avoided through the use of a licensed professional staff supplier.