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Entertainers, by definition in the revenue code, are independent contractors.
If the payor directs the result of the work done by a person and not the method that the person accomplishs the task then the payee is an independent contractor. As in 'bitch, look sexy" but you do not tell her how to accomplish it. But the determination would not be that strict. A flat fee is generally indicative of an independent contractor.
If the payor can control what will be done and how it will be accomplished, then the payee is an employee of the payor. A long-term continuous relationship is indicative of an employer/employee relationship. Regular wages for a specified period of time favor an employee classification except in professions where an hourly billing rate is industry practice such as attorneys and accountants.
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