The beneficiary shall ensure that there is a written agreement between him and the holder of the sub-agreement, setting out the conditions under which the beneficiary makes funds available to the holder of the sub-agreement. To the extent necessary under § 35-214 of the ARS, the sub-acting company shall retain all records relating to this Agreement. What is too far away? According to the IRS, “there is no `magic` or set number of factors that make the worker an employee or an independent contractor, and no factor is written into the provision alone” (see “Independent Contractor or Employee?”). However, the Agency stresses that “the degree or extent of the right to direct and control the work of a subcontractor” is the basis on which it is possible to decide whether that subcontractor is actually your collaborator or not. . . .