Final answer:
The lesson from Viscaino v. Microsoft is that the substance of the employer's control over a worker's duties matters more than the signed contractor agreement in determining employee status.
Step-by-step explanation:
The key lesson from Viscaino v. Microsoft is that d. even if contractors sign an agreement indicating that they are contractors and not employees, the deciding factor is not the agreement but the degree of control the company exercises over the employees. This case highlighted the significance of the employer's control over a worker's duties in determining employment status, as opposed to simply relying on the signed agreement's terms. Court decisions like these underscore the complexities involved in distinguishing between employees and independent contractors, which not only include the written contract but also encompass the nature of the actual work relationship and the level of autonomy granted to the worker. Therefore, it is important to understand that the substance of the work relationship, including how much supervision, direction, and control the employing company has, can outweigh the formality of any agreements declaring the worker as an independent contractor.