Hypothetical: Dr$.$ Dredd works for a practice group that allows him to hire his own receptionist, but the group requires that all administrative employees be supervised by a practice manager. Dr$.$ Dredd hires Ms$.$ Hershey as his new receptionist. In order to avoid having to withhold taxes he insists that she sign a contract stating that she is an independent contractor. In addition to generally supervising her, Dr$.$ Dredd and his practice group set Hershey's hours, provide all the tools necessary to do her job, provided her with all the relevant training, and require that she not have any other jobs with competing practices.

When the practice manager enters Ms$.$ Hershey into the group's payroll managment software how should she be categorized?