An independent contractor is a person or business that provides services to another entity under a contract. Unlike employees, independent contractors are not on the payroll and typically have more control over how they complete their work. They are responsible for their own taxes and benefits, which distinguishes them from traditional employees. Independent contractors can work in various fields, such as freelancing, consulting, or construction. They often have multiple clients and can set their own schedules. This flexibility allows them to manage their workload and choose projects that align with their skills and interests.