True. Depending on how closely workers are supervised and how the job is structured, contingent workers may be viewed as permanent employees by the Internal Revenue Service (IRS), the Labor Department, or a state's workers' compensation and employment agencies. This is because the determination of whether a worker is considered an employee or an independent contractor depends on a number of factors, including the degree of control the employer has over the worker's tasks and schedule, the extent to which the worker's job is integral to the employer's business, and the degree of skill and expertise required for the job. If the worker is closely supervised and the job is structured in a way that is similar to that of a permanent employee, the worker may be considered an employee for tax and other purposes.