Al, walks in off the street, says the grounds could use some sprucing up, and offers to do it for $8 an hour. Management gives him a try for 6 months. He is told to come in Monday–Friday, from 9 a.m.-1 p.m., use the company’s garden tools and check in with the maintenance supervisor who will tell him what to do. Your company:

a. can pay Al as an independent contractor and issue a 1099 at year end
b. must pay him as an employee, withhold appropriate taxes and issue a W-2 at year end
c. can choose a. or b., depending on your company’s policy
d. can opt to treat Al as a temp