Another point of contention in workers’ compensation cases is the definition of the them employee. This is an important definition because it is used to determine AOE and COE. A person who is on the company’s payroll, receives benefits, and has a supervisor is clearly an employee. However a person who accepts a service contract to perform a specific task or set of tasks and is not directly supervised by the company is not considered an employee. Although defintions vary to state,there are common characteristics. In all definitions, the workers must receive some from of remuneration for work done and the employer must benefit from this work. Also the employer mous supervise and direct the work both process and result. These factors supervision and direction are what set independent contractors apart from employees and exclude them from coverage. Employers who use independent contractors sometimes require the contractors to show proof of having their own workers’ compensation insurance.