Originally Posted by target2019
What is important is that the the IRS determines this, not the employer or employee. If just one instructor at the facility is paid on a W-2, then it is difficult to justify others as being 1099 workers.
My understanding is that everyone is paid as an independent contractors. No one is paid on a W-2. DS feels that he has a lot of freedom to determine how he does his work.
Whether he would be considered an independent contractor or an employee I have no idea, but I don't think he has any issue being considered an independent contractor and has no objection to paying the Self-employment taxes.