If you do have people working fixed patterns for you, I would recommend that you register them with TSS and pay the payroll taxes. I had a situation with a woman who was supposedly a contractor. She fell pregnant and decided that she was an employee. Not only did we have to pay her off, but we also had to pay a fine to the TSS which had lots of additional charges added. If people are legally resident they will have a cedula, so you can register them with the TSS online. I think the difference between a contractor and an employee under Dominican Law is pretty much the same as other countries - a contractor is hired to a do a particular piece of work and you don't tell them how to do it, whilst an employee is under your direction and control.