Contractors
A contractor agreement is not decisive
Calling someone a contractor does not by itself make the relationship independent. Authorities and courts look at the real working relationship: control, dependence, integration, working time, tools, substitution rights, and economic risk.
- The company controls daily work and schedule.
- The person works mainly or only for one client.
- The person is integrated into teams, reporting lines, and internal systems.
- The company provides tools, email, equipment, and business card identity.
- The person has little right to substitute another worker.
- The person carries little entrepreneurial risk or pricing freedom.
| Safer contractor pattern | Higher-risk pattern |
|---|---|
| Project deliverables, own tools, multiple clients, pricing freedom. | Permanent full-time role, managed like staff, no commercial independence. |
| Supplier can delegate or substitute where appropriate. | Named person must perform under manager control. |
Sources: European Labour Authority on bogus self-employment, European Labour Authority self-employment glossary.