(dissenting):
Because I do not believe the preponderance of the evidence indicates that Gray was an employee of The Club Group at the time of the accident, I respectfully dissent.
The law to be applied in this situation is clear and I agree the authorities cited by the majority control. I simply disagree with the factual analysis and the application of the law to the facts. I am not convinced the record substantiates by the preponderance of the evidence that The Club Group had “the right and authority to control and direct the particular work or undertaking, as to the manner or means of its accomplishment.” South Carolina Workers’ Compensation Comm’n v. Ray Covington Realtors, Inc., 318 S.C. 546, 547, 459 S.E.2d 302, 303 (1995) (quoting Young v. Warr, 252 S.C. 179, 165 S.E.2d 797 (1969)).
The analysis of Gray’s relationship with The Club Group or CGL on Fridays is seriously complicated primarily because of the relationship between CGL and The Club Group and Mark King’s role with both. King, being a principal of both The Club Group, a South Carolina based corporation, and CGL, a Georgia corporation, unquestionably had the right to control and direct Gray in his capacity as an employee of The Club Group.
King, together with Chris Martin, the comptroller for The Club Group, offered Gray the Friday courier job. Martin testified that it was the responsibility of CGL to transport the documents between Hilton Head and Savannah. As further evidence of that fact, the former manager of Henderson Golf Course, a CGL employee, was the delivery person immediately prior to Gray assuming the task.
King testified unequivocally that the only condition placed upon Gray as to the manner or means of performing the Friday task was that he must return to Henderson by 2:00 o’clock on Friday to deliver the payroll checks to the employees of CGL. It is not at all unusual that even in an indepen*194dent contractor situation time constraints are imposed on the performance of the task.
As to the method of payment, it is clear that Gray was paid a flat sum from a CGL account from which there were no withholdings for taxes, social security, or any fringe benefits. He furnished his own equipment, that being his vehicle. In contrast, he always drove The Club Group’s van when he ran errands on days of the week other than Friday. While it is true that King testified that he retained the right to fire Gray, he did not testify that that right sprang from his capacity as president of The Club Group rather than as the principal of CGL who negotiated the agreement with Gray. After all, an independent contractor agreement of no fixed duration, just as employment at will, may be terminated at any time. Id. at 549, 459 S.E.2d at 303.
I would therefore hold that no employer-employee relationship existed and the workers’ compensation commission did not have jurisdiction.