Contractor or employee?

En palabras sencillas

An employee gets a W-2, and the employer withholds income tax and pays part of Social Security and Medicare.

A contractor usually gets a 1099-NEC, has no tax withheld, and handles their own income tax and self-employment tax.

The label in a contract is not what decides it. How the work is controlled and paid matters. The IRS publishes guidance on this; when in doubt, ask a tax professional.