Independent contractors are treated very differently from employees under state and federal law.  Independent contractors are given far less protection than employees, and organizations have fewer obligations and liabilities toward independent contractors. Independent contractors are not protected by the federal anti-discrimination laws, the federal wage and hour law (the Fair Labor Standards Act or “FLSA”), or the Employee Retirement Income Security Act (“ERISA”).  Independent contractors are also taxed differently than employees and are responsible for their own tax withholding.