As a contractor, my agreement clearly states that I control my hours (so my time can be flexible). Meanwhile, I agree that the client will set project deadlines and I will manage the work around them. I am currently contracting with a very large public company and their policy is to not pay individuals for contract work, so I had to establish an LLC for them to pay. All of these factors are clear indicators that I am not an employee. If the contractor is working concurrently for more than one client, that should be helpful too. I'm sure there are other factors, but these make a good beginning.