A laborer is NOT considered an employee if they are:

A laborer is not considered an employee when they are provided a 1099, as this indicates they are classified as an independent contractor. Independent contractors typically receive a 1099 form for tax purposes, which reflects income earned outside of traditional employment arrangements. This classification signifies that they operate their own business, control their own work environment, and are not subject to the same oversight or obligations as employees.

In contrast, the other options indicate scenarios that commonly align with an employer-employee relationship. For example, being paid a salary suggests a level of commitment from the employer and typically includes a consistent work schedule and benefits. Additionally, working specific hours and receiving employee benefits are strong indicators of employee status because they imply that the employer has control over how the work is performed and provides the worker some level of security and support. Thus, these factors are more aligned with an employment relationship rather than that of an independent contractor.