The question revolves around control.
Does the person have the ability to hire people under him without consent?
is the person required to work at specific times, specific days?
is the person identified as your company via signs or shirts?
was an application given at the time of hire?
If the answer to all of these questions is 'no', then you are safe in excluding thier compensation from audit as they are statutory independent subs.
Re: Employee Or Independant Sub?
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