"Whether an individual is an 'employee' or an 'independent contractor' determines whether the individual must be enrolled in CalPERS under certain circumstances and whether a CalPERS retiree can return to work with a CalPERS agency without being subject to post-retirement work restrictions. The difficulty for CalPERS employers is that there is no single, absolute factor that distinguishes an 'employee' from an 'independent contractor.' "  MORE >>