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Independent Contractor vs Employee

Category 1099 Independent Contractor W-2 Employee
Work Status Self-employed; provides services under a contract. Employed directly by the company with employer oversight.
Taxes Responsible for filing own federal, state, and self-employment taxes (you can get a breakdown report from company HR). Employer withholds federal, state, and payroll taxes.
Control Over Work Sets own schedule, methods, and tools. Follows employer-set schedules, processes, and supervision.
Benefits Not eligible for company benefits but company perks offers may be available. Eligible for employer-provided benefits, depending on policy.
Equipment Typically provides own equipment and tools. Employer often provides equipment and system access.
Payment Process Paid per contract terms; no tax withholding, paystub & pay report provided. Paid through employer payroll on a set schedule.
Job Flexibility High flexibility; can work multiple contracts and set availability. Less flexibility; must follow employer scheduling and policies.