Employers frequently retain the services of independent contractors (also referred to as consultants or freelancers) to assist them during peak business periods, to work on special assignments, and to perform services that are not part of the employer's regular business. Employers do not pay employment taxes for independent contractors and do not withhold federal, state, and local taxes from payments made to independent contractors. Independent contractors are not included in an employer's benefits programs, and they are not eligible for unemployment insurance benefits. Independent contractors are also exempt from wage and hour and employment discrimination laws. However, problems arise when individuals who are truly employees are treated by employers as independent contractors.