Their actual support may be relevant, but it does not automatically establish managerial capacity. Explain the real arrangement and the applicant’s duties.
Do not change the relationship label
A contractor should not be presented as a direct employee merely to enlarge a chart.
Managerial capacity means managing the organization, or a department, subdivision, function or component of it; supervising other supervisory, professional or managerial employees or managing an essential function; holding authority over personnel decisions or functioning at a senior level; and exercising discretion over day-to-day operations. If the U.S. organization has been doing business for less than one year, assess L-1A new-office requirements, including sufficient premises, required foreign managerial or executive employment and ability to support the intended managerial or executive role within one year of approval. The first review should identify the corporate records proving the qualifying relationship, payroll evidence showing an uninterrupted year abroad during the three-year lookback, and a duty record showing managerial or executive authority. An internal grading structure exists for pay bands and reporting lines, whereas managerial capacity is judged on what the person supervises, hires, fires or directs, and at what level of the organization.