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JOIN MY SYSTEM OR CREATE YOUR OWN HOW TO BECOME A CENTER OF EXCELLENCE HOW TO BECOME A INDEPENDENT CONTRACTOR Independent Contractor is a natural person, business, or corporation that provides goods or services to another entity under terms specified in a contract or within a verbal agreement. The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done. The earnings of a person who is working as an independent contractor are subject to Self-Employment Tax.