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Employer and Employee Relationships

This lesson examines the creation of the employer/employee relationship (formerly master/servant relationship) in agency law and contrasts that relationship with the status of independent contractor. The lesson provides an opportunity to think about why the distinction is important and how to tell whether a given relationship rises to the level of being an employer/employee relationship or is merely an independent contractor relationship.

Learning Outcomes

On completion of the lesson, the student will be able to:

  1. Explain the difference between an employer/employee relationship in agency law and the relationship with the status of independent contractor.
  2. Discuss how to distinguish between an employer/employee relationship and an independent contractor relationship.
  3. Describe what acts of the employee might cause the employer to be held liable.
  4. Analyze why the distinction is important regarding taxes, liability and duties and immunity.
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