Independent Contractor is not an Employee
For various reasons (mostly to do with payroll taxes), tax authorities are concerned that workers are appropriately classified as either independent contractors or employees.
Tax authorities determine the status of workers on a case-by-case basis, and it looks at several factors - including behavioral, financial, and control - to determine status. If you are unclear about the status of people who work for your business, you can request a determination from the Tax Authority.
A wrong classification of a new worker as an independent contractor can create tax liabilities, fines, and penalties for your business, so be sure that the worker you are hiring is an independent contractor, not an employee.