Moose for your information:
"Consequences of Treating an Employee as an Independent Contractor
If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker (the relief provisions, discussed below, will not apply). See Internal Revenue Code section 3509 for more information."
additionally how a driver is paid is relevent information,
"The ability to realize a profit or incur a loss is probably the strongest evidence that a worker controls the business aspects of services rendered. The facts already considered --significant investment, unreimbursed expenses, making services available, and method of payment --are all relevant in this regard.
As part of this review, you should also consider whether the worker is free to make business decisions which affect the worker’s profit or loss. If the worker is making decisions which affect his or her bottom line, the worker likely has the ability to realize profit or loss. Examples include decisions regarding the types and quantities of inventory to acquire, the type and amount of monetary or capital investment, and whether to purchase or lease premises or equipment. Remember that employees can also make these decisions, but they do not usually affect the employee’s bottom line."
But most importantly and related to an existance of a contract:
"A contractual designation, in and of itself, is not sufficient evidence for determining worker status. The facts and circumstances under which a worker performs services are determinative of the worker’s status. Treas. Reg. section 31.3121(d)-1(a)(3) provides that the designation or description of the parties is immaterial. This means that the substance of the relationship, not the label, governs the worker’s status. The contract may, however, be relevant in ascertaining methods of compensation, expenses that will be incurred, and the rights and obligations of each party with respect to how work is to be performed."
I recent Fed Ex case comes to mind: