The employee is coming in to your office and using your computer and telephone. Since they re in your office, I presume it could be argued that they re being supervised by one of your staff. I d say that the person is an employee.Edit: It seems as though some of the answerers are confused. See the IRS link below with these two items: 5. If you have the right to control or direct not only what is to be done, but also how it is to be done, then your workers are most likely employees.6. If you can direct or control only the result of the work done -- and not the means and methods of accomplishing the result -- then your workers are probably independent contractors.
I would classify her as an independent contractor. As long as you don t dictate to her what hours she has to work. It s completely ok, that you agree together what hours she works.Also, she doesn t HAVE to use your computer telephone. She does this so she is not responsible for controlling the files out of the office.
Independent contractor. You just pay her and not withhold any taxes, and give her a Form 1099 at the end of the year. She is responsible for all taxes, self-employment tax, etc.
She could be either. I would check into which would be more beneficial to the business with taxes and liability.