carefully examine the IRS Guidelines and definitions for independent contractors vs employees. Charging by the hour and tracking these are two stumbling blocks that can possibly lead both parties to cross that line. You can read those guidelines on our webpage ORCVIRTUAL.com and click "1099 guidelines" on the right. Ask and I'm happy to email you more details. To keep us and our clients safe, we never charge by the hour but base pricing on suggested hours. We take the time to get to know the needs of the client and then we put together a package of service that fits their needs, resources and budget. Also...never work with an independent contractor without a contract.