A person who is an independent contractor is not an employee per se even though he or she may perform services in substantially the same manner as employees.  One of the characteristics of independent contractors is that they retain the right to control the manner and means by which they perform services for a technology company.  If a tech company pays an independent contractor more than $600 in a calendar year, the tech company must issue a Form 1099 to the independent contractor.  The independent contractor does not receive a Form W-2 for the services that he or she provides to tech company.