Employee or Independent Contractor?
Regarding hiring freelance film crew in Texas, Texas law considers crew members to be employees unless it can be shown that they are independent contractors. For details on the differences between contract labor vs. employee status, please see the Texas Workforce Commission's (TWC) Web site or call the TWC's Tax Department.
You'll find that, among other criteria, if an employer retains control of the worker's hours and directs how the work should be done, the worker is likely to be deemed an employee. On the other hand, a preproduction location scout, hired to provide photos by a certain date, without employer control over what hours are worked, is likely to be an independent contractor.
If you are using a payroll services provider, your provider can also guide you on employer/employee issues.
Further Information
For more information about contract labor, please contact:
Texas Workforce Commission
Tax Office
(512) 463-2731
www.twc.state.tx.us/ui/tax/forms/c8.pdf






