| The table used to store when an employee has been reported to be an independent contractor. |
| employee_independent_contractor_reported_KEY | int (4) | NOT NULL | Primary key for this table. |
| employee_KEY | int (4) | NOT NULL | The foreign key into the Employee table for the employee being reported as an independent contractor. |
| date_reported | smalldatetime (4) | NOT NULL | The date the employee was reported as an independent contractor for the year. |
| contract_year | int (4) | NOT NULL | The year the contract is for. This may differ from the year the contract was reported. |