A Louisiana subcontractor agreement is a contract between a contractor and a subcontractor that outlines the terms by which the subcontractor will be hired to perform a portion of work on a bigger project. Through the agreement, the parties can consent to the specifications and timeline for the services that the subcontractor will provide, as well as their price and payment schedule. Subcontractors are defined as independent workers for tax purposes, and therefore, they will be required to file and pay their own self-employment taxes.