Properly classifying an individual as an employee or independent contractor is vital since there are tax implications involved. Independent contractors are issued a 1099-MISC form for federal government purposes, reap no company employee benefits, no state or federal taxes are withheld from their pay, and no unemployment taxes are paid on their behalf. Let’s define an ‘individual contractor’ since the majority of us have been an employee one time or another in our life and know its definition all too well.

In this present economic climate if we are fortunate enough we may be in employment and motivation for working can stem not just from economic needs to survive but also for other reasons much of which is the substance of who we really are, our traits determine our quality of life, work harder and we stand a chance to get promoted and earn more money.

It can be hard to give over performing employees their evaluations, but the underperforming ones are the worst. Generally you have to search to find the good in these employees history. You don't want to put your employees down, but you need them to understand that they can do better. This article describes how to give an underperforming employee an evaluation.