If the person is an employee of the organization, remuneration
that is received is "Wages and Salaries".
If the person is an independent contractor and not an employee
of the organization, the remuneration that is received is
"Independent Service Income".
The similarities between the two are that remuneration is paid
for the service performed in both, "Independent Service Income" and
"Wages and Salaries".
The differences between two is that "Wages and Salaries" are
fixed monthly remuneration which is paid for the services performed
by an employee, while "Independent Service Income" are remuneration
paid for a particular service performed, it is not fixed and varies
according to the service performed.