an independent contractor agreement is a legal contract that outlines the scope, payment schedule, and deadlines for freelance work. if you misclassify employees as independent contractors on your tax return, you’ll be responsible for paying employment taxes for that worker, so double check all employment agreements and independent contractor agreements to be sure your working relationship is clearly defined. there are to create an agreement between you (or your company) and an independent or freelance worker. they are independent workers and since they are not employees, the freelancer is responsible for most of their own tax obligations.