Contractor definition

What is a Contractor?

Contractors offer their services to the general public. A person is classified as a contractor when he or she has control over how the work will be done. The buyer only controls the specifications for the completed work.

Examples of Contractors

Here is a list of professions where individuals often work as contractors:

Construction and Trades

  • General Contractor

  • Electrician

  • Plumber

  • Carpenter

  • Roofer

  • HVAC Technician

  • Painter

  • Flooring Installer

  • Masonry Worker

  • Landscape Designer/Contractor

Technology

  • Software Developer

  • Web Developer

  • IT Consultant

  • Data Analyst

  • Cloud Engineer

  • Cybersecurity Specialist

  • UI/UX Designer

  • Systems Administrator

  • Network Engineer

  • AI Specialist

Creative and Media

  • Graphic Designer

  • Photographer

  • Videographer

  • Copywriter

  • Content Creator

  • Social Media Manager

  • Illustrator

  • Animator

  • Brand Strategist

  • Music Producer

Healthcare

  • Traveling Nurse

  • Physical Therapist

  • Occupational Therapist

  • Speech-Language Pathologist

  • Medical Transcriptionist

  • Home Health Aide

  • Locum Tenens Physician

  • Radiology Technician

  • Dental Hygienist

  • Mental Health Counselor

Professional Services

  • Accountant

  • Financial Consultant

  • Management Consultant

  • Legal Consultant

  • Tax Advisor

  • Business Analyst

  • Insurance Broker

  • Real Estate Agent

  • Paralegal

  • Project Manager

Education and Training

  • Private Tutor

  • Corporate Trainer

  • Instructional Designer

  • Language Coach

  • Curriculum Developer

  • Freelance Lecturer

  • Online Course Creator

  • Education Consultant

  • Test Prep Specialist

  • Special Education Advocate

Skilled Labor and Logistics

  • Truck Driver

  • Delivery Driver

  • Forklift Operator

  • Mechanic

  • Warehouse Manager

  • Heavy Equipment Operator

  • Crane Operator

  • Logistics Coordinator

  • Supply Chain Analyst

  • Auto Detailer

Event and Hospitality

  • Event Planner

  • Wedding Photographer

  • DJ

  • Catering Manager

  • Bartender

  • Floral Designer

  • Event Decorator

  • Freelance Chef

  • Hospitality Consultant

  • Stage Designer

Other Freelance and Contract Professions

  • Virtual Assistant

  • Translator

  • Interpreter

  • Business Coach

  • Life Coach

  • Marketing Consultant

  • Freelance Editor

  • Private Investigator

  • Environmental Consultant

  • Personal Trainer

Contracting work spans across many industries, offering flexibility and specialized opportunities.

Contractor Taxation

A contractor must pay self-employment tax. The buyers of a contractor's services have no obligation to pay payroll taxes related to the amounts paid to the contractor. Employers need to be careful about defining payees as employees or contractors, to ensure that payroll taxes are accounted for correctly.

How to Pay a Contractor

Contractors are not paid through a company’s payroll system, because the company is not the contractor’s employer. Instead, a contractor is set up in the company’s accounts payable system as a separate vendor, and paid in accordance with the payment terms agreed upon by the two parties.

Related AccountingTools Courses

Essentials of Employment Law

Human Resources Guidebook

Payroll Management