# Independent contractor

> Generic term for a self-employed worker with no employment relationship.

**URL:** https://quilometragem.com/glossary/independent-contractor

**Summary:** Generic term for a self-employed worker with no employment relationship.

- Independent contractor is the generic term for a self-employed worker, with country equivalents: 1099 contractor (US), MEI/autônomo (Brazil), persona física con actividad empresarial (Mexico), self-employed (UK).
- The legal test to distinguish from employee varies: control of work, exclusivity, ownership of tools.
- They invoice clients for work and deduct expenses (including mileage) on their own return.

Independent contractor is the generic term for a self-employed worker, with country equivalents: 1099 contractor (US), MEI/autônomo (Brazil), persona física con actividad empresarial (Mexico), self-employed (UK). The legal test to distinguish from employee varies: control of work, exclusivity, ownership of tools. They invoice clients for work and deduct expenses (including mileage) on their own return.