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Self-employed person (consultant, architect, engineer) who provides certain services to the principal (client, owner), or to a third-party on behalf of the principal. Contractor is not under the control, guidance or influence of principal, unlike an employee, and does not owe a fiduciary duty. Principal does not deduct payroll taxes from payments, nor contributes the employer's share. Contractor must be free from control of principal, be able to exercise his/her judgment as to method to accomplish end-result, and be responsible for end-result under terms of contract.