Simply referring to a person as an “independent contractor” does not guarantee that a court or the internal revenue department may not take the position that the person is a “collaborator” who should be allowed to participate in a plan sponsored by the group practice or by the owners of the group practice. If a court or the internal revenue service found that a person qualified as an “independent contractor” was in fact an “employee” and if, on the other hand, the person completed the test for participation in a qualified retirement plan sponsored by the group because of age, seniority and periods of service, the failure to include the person as a participant in the plan, could lead to disqualification from the plan and result in the person`s right to benefits. In the context of a typical anesthesia group, it would be extremely difficult to successfully assert that full-time permanent workers are anything other than employees. The same applies where the physician or other professional would have a service contract stating that he or she is an “independent contractor”, or even if the medical practice has entered into a contract with a legal person such as a corporation or limited liability company for the services of the person. We recommend that you use your own billing provider. The settling of accounts of anesthesia is extremely complicated. Most systems are not able to optimize the anesthesia count to effectively maximize revenue. There are situations where the relationship between a physician and a group of physicians is such that the person may be considered an independent contractor.