請問How to distinguish employees from independent contractors?

Employee has the CONTRACT OF SERVICE with the company. And, all the terms under the Employment Ordinance and Workman Compensation Ordinance, MPF will abide all parties e.g. Salary, Leave, MPF, dismissal and termination etc. etc... This is the relation of employer-employee. The salary and benefit so paid will be reported under the Employer's Salary Tax Return by the company and Individual Salary Tax Return by the employee to Inland Revenue Department ( IRD )
Independent contractor ( IC ) has the CONTRACT FOR SERVICE with the company. IC is carrying out a business, strictly speaking, with a Business Registration Certificate and the usual Law of Contract will abide all parties. The money paid by the company will be recognised as the business income of IC and be reported to IRD under Profits Tax. There is no so called MPF, leave and the usual terms of employment.