From the Florida Department of Revenue:
Employers should understand how to determine whether a worker is an employee or an independent contractor, so they can correctly include all employees on their Employer’s Quarterly Report (Form UCT-6). The main distinctions are:
An employee is subject to the will and control of the employer. The employer decides what work the employee will do and how the employee will do it. An officer of a corporation who performs services for the corporation is an employee, regardless of whether the officer receives a salary or other compensation.
An independent contractor is not subject to the will and control of the employer. The employer can decide what results are expected from the independent contractor, but cannot control the methods used to accomplish those results.
How the worker is treated, not a written contract or issuance of a 1099, determines whether the worker is an employee or an independent contractor. The Internal Revenue Service has additional information that can help you decide.
Misclassification of workers is not just a tax reporting issue; it also affects claims. If a person files a claim for unemployment compensation and the employer has not been including the person on the quarterly report, this can cause a delay in benefit payments.