The clear majority of brokers in Ohio consider the salespersons licensed with them to be independent contractors. This choice is based upon the reduced responsibilities that brokers have in the areas of worker’s compensation, unemployment compensation and federal, state, and local taxes. Both state and federal law will be applied by a court of law in determining a salesperson’s actual status. It is highly recommended that brokers enter into a written independent contractor agreement with affiliated agents. An in depth discussion of this topic can be found in Ohio REALTORS White Paper on Independent Contractors.