This paper aims to explain the rules and regulations for using independent contractors in a library setting.
The paper uses the personal expertise of the author who has been a professor of human resources management as well as a library consultant to all types of libraries for over 15 years.
The importance of treating independent contractors very differently from employees is emphasized. The paper provides a step‐by‐step guideline on the compliance issues by which every library and independent contractor must abide to guarantee a legitimate relationship in the eyes of the Internal Revenue Service.
This paper helps the library director and the library department manager more intelligently use independent contractors within the operation of a library organization.
