Just a quick question.

Please stop posting the same question.

Yes, they can. To best answer your question it is best for me to tell you of my own experience and set up with employer. I worked for a fire sprinkler outfit for many years. The income from it was listed on the w-2... but being only half the time was recorded for legalities on a personal level, the remianing time paid for was as a sub contractor... hope this helps.