Statutory Employee - exclude from the 401k plan?

This is a new one for me.  I have a small size financial employer:  owner and spouse plus another employee.  They also have what he is calling another individual as a "statutory" employee that I honestly have never come across before.  A had to look this up that a statutory employee is an independent contractor with the distinction being the business pays half of SS and Medicare and the individual pays the other half.

If this meets the definition of a statutory employee, then can we not only not provide 401k entry to the individual and do they NOT count against any testing?  I.E., with 2 HCEs and 1 NHCE, am I at 100% for 410b or 50%?

Thank you

I should have also added:  Do I need to exclude this individual as a class of employee in the plan document or, since the document excludes Independent contractors already, no further exclusion is needed?

While I'd observe that I think you are oversimplifying the definition of Statutory Employee (see IRC 3121(d)(3)) I'd agree that if the employee is truly a Statutory Employee, (and not a full-time life insurance salesperson - see IRC 7701(a)(20)) they are independent contractors, and thus ineligible to participate in the plan - shouldn't need an additional special exclusion.

Thank you Belgarath.