The workers’ compensation magistrate found that an employer-employee relationship existed between a construction company and a skilled carpenter who installed kitchens and baths for the company. The magistrate explained that the carpenter never maintained a separate business to perform work other than his work with the company. Although he had a business, he only did this to process the 1099 forms sent to him from the company and to get tax credits on things that would normally be paid by the company, such as insurance, tools, and vehicle use.