As a bookkeeper, I have to address the independent contractor comment. The IRS is very particular about this (they want all the payroll taxes they can get) and there is a long checklist of things to consider when trying to figure out if someone qualifies as an independent contractor IC).
- They set their own hours
- You have no say in how they do their job, just the finished product (ie: can't tell the cabinet maker how to cut his wood, but can decide how the finished cabinets should look)
- They can bring in someone else to do the work for them - an IC with their own business can have employees that actually do the work.
- They offer their services to the general public and have other customers - if the IC's income only comes from you then they are not considered ICs.
- The IC has their own equipment (not as applicable here)
- The IC pays their own operating expenses - when they file their taxes they should have expenses to offset their income. If they only have income but no expenses (the "employer" pays for all office supplies, cleaning supplies, fuel/mileage, phone, etc) that is an IRS flag.
Here's a great list of 20 areas to analyze when determining IC vs. Employee.
http://www.comptroller.ilstu.edu/downloads/20-factor-test-for-independent-contractors.pdf
Keep in mind also, that there is an IRS form that an IC can file which asks that their IC classification be reviewed. This can be done by any IC who thinks they should have been an employee and had federal taxes taken from their pay. This often happens once the IC tries to file their IRS 1040 SchC form and sees what they owe in self-employment taxes. If they get re-classified, you're busted and you can be hit with huge taxes & penalties on the amounts that should have been paid.
I know this is a potential client of yours, but you should educate them. This is important to know in your business also..