An independent contractor provides services to businesses under a contract rather than being employed directly by them.
Unlike employees who work under an employer's control and receive benefits like paid leave, contractors have control over how and when they complete their work—often using their own tools and equipment.
They are responsible for managing their own taxes and superannuation contributions without receiving employee benefits.
For instance, a freelance software developer may contract with multiple companies to build applications while setting their own rates and schedules.