But the government won’t likely consider athletes contractors. If the business (the school in this case) is providing all the tools of the trade (uniforms, safety equipment, gear, etc) and they set the schedule, and have a coach telling the players how to accomplish the task, provide travel, etc, then the athletes are in no way “independent” contractors. I know a lot (most) of construction businesses use this model, but I also know the government has come down on many such business for misclassifying employees.