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There are many categories of employees.
- Permanent or fixed-term employees
- casual employees
- apprentices or trainees (employees)
- employment agency staff (also called labour hire)
- contractors and sub-contractors (hired staff)
Also in nursing, an employer can hire "per diem"--meaning "for the day". Nurses can also be hired for Private Duty.
These types apply in most countries. Here is an Australia publication explaining the five types listed above:
http://www.business.vic.gov.au/hiring-and-managing-staff/employment-types
Go to the IRS gov website and use the search box for Topic 762 - Independent Contractor vs. Employee
For more information, refer to Publication 15-A (PDF), Employer's Supplemental Tax Guide, or Publication 1779 (PDF), Independent Contractor or Employee. If you want the IRS to determine whether a specific individual is an independent contractor or an employee, file Form SS-8 (PDF), Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.
http://www.irs.gov/taxtopics/tc762.html
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