The primary difference between an employee and an independent contractor is the level of control asserted by the University of Nebraska System. If the University of Nebraska System has the right to direct or control work, the individual is an employee.
If the University of Nebraska System classifies an employee as an independent contractor without a reasonable basis for doing so, the University of Nebraska System may be held liable for employment taxes for that worker by the Internal Revenue Service.
For detailed guidance, visit the University of Nebraska's federal tax webpage. Scroll down to review the section titled "Worker Classification - Employee vs. Independent Contractor." The Independent Contractor vs. Employee checklist is also found there.