Which of the following best defines an independent contractor?

An independent contractor is best defined as an individual performing work according to their own methods. This characterization emphasizes the level of autonomy and control that independent contractors have over how they complete their work. Unlike employees, who typically follow employer-imposed guidelines and schedules, independent contractors have the freedom to determine the means and manner of their work, provided they achieve the agreed-upon end results.

This distinction is essential in various contexts, such as tax obligations, liability issues, and worker benefits. Independent contractors are typically responsible for their own taxes and often do not receive benefits that employees might expect, such as health insurance or paid time off. Additionally, the relationship between a business and an independent contractor is usually governed by a contract that outlines specific deliverables, without the ongoing supervision characteristic of employment.

In contrast, the other options reflect situations that do not align with the nature of an independent contractor. For example, individuals hired to perform specific tasks under close supervision are indicative of employee status. Similarly, employees working exclusively for one employer or seasonal employees engaged in temporary jobs do not maintain the independence in terms of work methods that defines independent contractors.