A temporary worker can help you fill in for full time employees on vacation, sick leave, or a leave of absence. They can also be hired during particularly busy times of the year such as Christmas. Temporary help is often recruited through a temp agency. These agencies send you workers that have the qualifications you specify.

Not all business situations lend themselves to using temporary workers. For example, if the job you need to have done requires high skills or specialized skills, you may not be able to find what you need.

I’d like to hear what you’ve got to say

An independent contractor is particularly useful when you need a specific skill or technical knowledge for a special project that’s expected to last a relatively short length of time. Independent contractors work for themselves — they are treated as if they are running their own business.

Thus, you are not the employer of an independent contractor. Because of this you will not have to pay their income, social security, and Medicare taxes and they are typically not protected by worker’s compensation. Independent contractors are usually paid based on their results rather than by a standard time clock.

The IRS has a 20-factor test that it uses to determine whether an employee is an independent contractor or an employee. Generally speaking, if the worker would be considered an employee under at least 10 of the factors, you should treat him or her as an employee.

If in doubt, look at IRS Form SS-8 (www.irs.gov/pub/irs-pdf/fss8.pdf), which is the form used by the IRS to determine individual status for purposes of income and employment taxes.

With a virtual office, you may want to consider a Virtual Assistant (VA). A VA is a secretary that has their own virtual office. They can be hired on an as-needed basis, or for an agreed amount each day, week, or month.

The benefit of using a VA is that you only pay for the time worked and not the time waiting for a phone to ring as with traditional secretaries. In addition to flexible hours and reduced costs, VAs offer a wide range of skills. Some offer basic data entry while others can provide accounting or even web design.

When hiring a VA, be sure to see samples