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A personal service contract establishes the working relationship between a company and an individual or business in the personal service industry. Personal services, as defined by the IRS, encompass various fields including accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and performing arts. These services are typically intangible, meaning they don't result in a physical product. Consulting is one of the most extensive areas within this industry. Before hiring an independent contractor or engaging in contractual work for personal services, it is essential to draft a solid agreement. The contract should, at a minimum, include the names of the parties involved and the date.