The agreement should state that the independent contractor, not the employer, is responsible for withholding any necessary taxes. In addition, have the independent contractor submit invoices.

The terms in each independent contractor agreement vary considerably, so employers will need to closely examine the relevant agreement if they are thinking about terminating an independent contractor.

Independent Contractor Agreement (Purchasing and Contract Services will sign on behalf of the Research Foundation; see Additional Guidelines and Information section) Once the requisition is complete, ...