Employee misclassifi­cation
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Review whether the person provides paid services under another party’s dependency. Argentina amended its employment definitions and presumptions in March 2026, so older summaries can mislead. Under the revised Article 23, the treatment of genuinely independent services, invoices and payment records needs particular care; an invoice is not a universal clearance for the arrangement. Check the actual direction of work and any special occupational regime against the current Employment Contract Law. Take unclear facts to a local labour adviser or the official labour orientation service. This checklist does not resolve the statutory presumption.

Sources reviewed 2 November 2026.

Review the arrangement’s actual economic substance, personal dependence, instructions and freedom to organise the work. Austria also recognises the freier Dienstvertrag: continuing services with little personal dependence, which can still involve social-insurance obligations and limited labour-law protection. A Werkvertrag instead concerns an agreed result. A contract label alone does not settle the category. Use the government’s free-service guidance and contract-for-work guidance, then confirm the applicable employment and insurance treatment before engaging the person.

Sources reviewed 2 November 2026.

Belgium’s general criteria examine the parties’ intended relationship as actually performed, freedom to organise working time, freedom to organise the work, and the possibility of hierarchical control. The power to supervise can matter even when rarely exercised; ordinary coordination does not automatically establish subordination. Some sectors and platform arrangements have additional presumptions, so check the relevant category. The Administrative Commission for Employment Relationships offers advice and decisions subject to eligibility and timing rules. Advice and a binding decision have different effects; this questionnaire is neither.

Sources reviewed 2 November 2026.

The CLT’s employee definition addresses a natural person providing non-occasional services for pay under an employer’s dependency. Review personal work, instructions, supervision and who carries the business responsibility. Article 442-B also recognises compliant autonomous contracting with or without exclusivity or continuity, so neither fact alone settles status. Read the current CLT alongside the actual arrangement. Disputes about autonomous or company-based contracting also require checking the Supreme Court’s Tema 1389 proceedings. Ask a Brazilian labour adviser to review the evidence and current procedural position; this checklist does not decide whether a company-based contract is valid.

Sources reviewed 2 November 2026.

Chile’s Labour Directorate identifies personal services, remuneration and subordination or dependency as the core employment elements. Relevant evidence can include a continuing workplace presence, required hours, supervision and instructions, assessed in the context of the work. Where the legal conditions exist, a different contract name does not remove the employment relationship. Compare your answers with the Directorate’s explanation of subordination. Keep schedules, instructions and payment records. The Directorate provides consultation and labour-complaint routes, including situations without a written employment contract; a local adviser can assess the applicable regime and disputed facts.

Sources reviewed 2 November 2026.

Look beyond a cooperation agreement, outsourcing chain or registration as an individual business. The Supreme People’s Court directs attention to actual labour management, including control over working time and workload, instructions and algorithmic rules, discipline, continuity and the ability to negotiate prices. Its platform-work cases distinguish dominant labour management from ordinary operational requirements; some management alone does not automatically create employment. Preserve schedules, app rules, payment records and instructions. Read the Supreme People’s Court’s guiding cases and obtain a local review of the particular engagement and responsible entity.

Sources reviewed 2 November 2026.

For ordinary private-sector employment, Colombia’s Labour Code identifies personal work, remuneration and continuing subordination. The latter includes the employer’s power to direct how, when and how much work is done, subject to legal protections. When the elements exist, a services-contract label does not change the relationship. Article 24 also establishes a presumption concerning personal work relationships. Review the current Code, particularly Articles 22–24, with the contract and actual instructions. Public-sector engagements follow separate rules. Take uncertain facts to the Ministry of Labour or a local labour adviser; the checklist does not apply or rebut the presumption.

Sources reviewed 2 November 2026.

Costa Rica’s Ministry of Labour describes three employment elements: personal services, remuneration and subordination. Look at whether the engager can direct the method, time and place of work and exercise disciplinary authority. Its guidance distinguishes professional services by genuine autonomy, while stressing that each case needs individual assessment. Compare the arrangement with the MTSS labour guidance, rather than relying only on a professional-services heading or invoice. Gather instructions, schedules and evidence of the person’s business responsibility. Ask MTSS or a local labour adviser to assess unclear facts and the applicable protections.

Sources reviewed 2 November 2026.

Review whether the person works personally, in the business’s name, under its instructions and in a relationship of subordination. Pay, the business’s responsibility and costs, and the working arrangements also matter. The Labour Inspectorate assesses the concrete circumstances of each case; a trade licence or commercial contract does not answer the question. Dependent work generally belongs within a recognised employment relationship, including the statutory work agreements. Compare the Inspectorate’s guidance with the Labour Ministry’s explanation, and obtain local advice on any special statutory exception.

Sources reviewed 2 November 2026.

The Danish Tax Agency assesses each activity on its actual conditions. Review instructions and supervision, who bears expenses and genuine financial losses, ongoing obligations, payment arrangements and the freedom to hire help. Issuing invoices, working from home or holding a business registration does not by itself make someone self-employed. Denmark’s tax guidance also distinguishes fee-based work from running a commercial business. Use Skattestyrelsen’s classification guidance and seek clarification where the category is uncertain. This is a tax pathway; employment rights and other applicable obligations require their own review.

Sources reviewed 2 November 2026.

Ecuador’s Labour Ministry explains that an employment contract involves lawful personal services, dependency or subordination, and remuneration. Working fewer than eight hours a day can still be employment; reduced hours do not by themselves establish independent contracting. Review who directs and supervises the work, together with the payment arrangement and actual day-to-day practice. The Ministry’s Article 8 guidance is a starting point. Ask the Ministry or an Ecuadorian labour adviser to check the applicable regime and unresolved facts before choosing a contract form. This checklist does not determine tax or social-security treatment.

Sources reviewed 2 November 2026.

Egypt’s Labour Law 14 of 2025 defines a worker through paid work under an employer’s management or supervision. Review who directs the work, checks performance and controls the relationship, together with the actual contract and payment arrangements. Use the official 2025 law, which replaced the 2003 legislation; older summaries may use superseded provisions. Its general scope excludes specified public-sector personnel and domestic workers, whose position needs separate review. Ask the competent labour office or an Egyptian labour adviser to assess the applicable regime and evidence. This checklist does not determine employment, tax or social-insurance status.

Sources reviewed 2 November 2026.

Finland’s Employment Contracts Act examines personal work for an employer under its direction and supervision in return for remuneration. In unclear cases, the overall assessment includes agreed terms, actual working conditions, the parties’ intentions and their real position. Working at home or using personal equipment does not alone exclude employment. Review the Act and official translation and use the occupational safety and health advice route if status is unclear. Public-law service and work governed by special legislation need separate treatment; this checklist does not determine pension or unemployment status.

Sources reviewed 2 November 2026.

The central distinction is legal subordination: whether the business can give instructions, monitor their execution and sanction failures. Compare that power with genuine autonomy over clients, prices, organisation, equipment and business losses. Economic dependence alone is not the same as legal subordination. Registration or micro-entrepreneur status can create a presumption of independence, but actual working conditions can rebut it. Read Service Public’s explanation and the Labour Ministry’s guidance. A worker can seek reclassification before the labour court; inspection and social-contribution questions also require the competent authority.

Sources reviewed 2 November 2026.

For social-insurance purposes, important indicators include working under instructions and integration into the organisation giving them. Review the whole engagement, including any intermediary and the business where the work is actually performed. The Deutsche Rentenversicherung Bund Clearing Office provides a formal status-determination procedure, which can also be requested before work starts when the proposed arrangements are sufficiently defined. Supply the contracts and evidence of actual or planned working conditions. This pathway concerns social-insurance employment status; it does not replace a separate review of employment rights, tax or special professional rules.

Sources reviewed 2 November 2026.

The Labour Department says no single factor conclusively separates an employee from a self-employed contractor. Review control over procedures, time and methods; tools and materials; investment and management responsibilities; organisational integration; helpers; financial risk; and insurance and tax arrangements. The importance of each factor depends on the facts. Keep the agreement alongside evidence of daily practice and identify the actual employer or service buyer. Use Clarify Your Employment Status for the local factors. In a dispute, the court determines the relationship; this checklist cannot decide entitlement to every statutory benefit.

Sources reviewed 2 November 2026.

Identify the workplace, applicable state rules and the specific right or contribution being assessed. India’s four Labour Codes became effective on 21 November 2025, so older guidance saying they are not in force is unreliable. Review who recruits, pays, disciplines and ultimately controls the work, while treating labour supplied through a contractor as a separate question from direct self-employment. A client’s operational instructions alone need not make it the direct employer. Use the Labour Ministry’s implementation notice and seek a state-specific review; this is not a complete classification test.

Sources reviewed 2 November 2026.

The Manpower Ministry identifies work, wages and orders as the elements of an employment relationship based on an employment agreement. Document the services performed, how payment works and who has authority to direct the person. Compare that practical arrangement with any partnership or service agreement, rather than treating the document’s heading as the answer. Fixed-term employment and outsourced labour require their own review under the applicable rules. Start with the Ministry’s employment glossary and its regulation on fixed-term work and outsourcing, then ask the local manpower authority about the specific arrangement.

Sources reviewed 2 November 2026.

Ireland’s current framework starts with remuneration, personal service and sufficient control. Where those requirements are met, it examines the full practical relationship and then any legislation requiring a particular approach. A single answer or contract label cannot replace that sequence. Use Revenue’s five-step guidance and the joint Code of Practice. Revenue determines tax treatment, the Department of Social Protection determines PRSI status, and the Workplace Relations Commission addresses status in employment-rights complaints. Their decisions are not automatically binding on one another.

Sources reviewed 2 November 2026.

For National Insurance purposes, examine the actual arrangement rather than relying only on a company reporting the person as salaried. Bituach Leumi asks who allocates tasks, supervises work, approves absences, controls attendance and can end the engagement, as well as who sets prices and accepts work. Its guidance specifically addresses people reported as employees through intermediary companies. Submit supporting evidence to the National Insurance Institute when that status is disputed. Use its status guidance; obtain a separate employment-rights review. These insurance questions are not a complete labour-court test.

Sources reviewed 2 November 2026.

Review whether the person works under another party’s direction for pay, or provides services on their own account without subordination. Italy also has coordinated, continuing collaboration arrangements. Employment protections can extend to predominantly personal, continuous work whose execution is organised by the client, including through digital platforms; statutory exclusions and public-sector rules require separate analysis. Start with the Labour Ministry’s contract categories and collaboration guidance. Check the actual direction, continuity and organisation of the work with an Italian labour specialist; this questionnaire does not resolve those categories.

Sources reviewed 2 November 2026.

The Ministry of Health, Labour and Welfare assesses worker status under the Labour Standards Act through work under another party’s direction and supervision, and payment for that work. Relevant details include freedom to refuse assignments, instructions, time or place constraints, substitution, business independence and exclusivity. Contract names such as outsourcing or mandate do not decide the result. Preserve both contractual rights and actual working arrangements. Use the Ministry’s worker-status guidance and consultation route. Separate freelancer legislation does not replace labour protections where the person is substantively a worker.

Sources reviewed 2 November 2026.

Kenya’s Employment Act distinguishes employment under a contract of service, which can be written, oral, express or implied. Published Employment and Labour Relations Court decisions examine control, integration and the overall relationship when distinguishing employment from independent services. Review who directs the work, how the person fits into the organisation and whether they operate their own business. Consult the Employment Act and official court guidance with a Kenyan labour adviser. Source access limited this review, so confirm current amendments and any occupational exclusions before relying on a contract label or this checklist.

Sources reviewed 2 November 2026.

Confirm whether the work is in Peninsular Malaysia, Sabah or Sarawak; the government identifies separate labour legislation for these regions. Under section 101C of the Employment Act 1955, certain offence proceedings without a written contract of service carry a rebuttable employment presumption. Indicators include control of work or hours, supplied equipment, integration, exclusive benefit and regular payments forming most income. This is a specifically limited presumption, not an automatic universal test. Consult JTKSM’s Act text and the relevant regional labour department before relying on a contractor label.

Sources reviewed 2 November 2026.

Mexico’s Federal Labour Law focuses on personal, subordinate work for remuneration, whatever form or name the agreement uses. Articles 20–21 also address the employment relationship and its presumption. Review instructions, reporting arrangements and control of the work against the current law. Payment under honorarios does not settle status when the actual arrangement is subordinate. PROFEDET provides official orientation for workers in this situation. Check the correct federal or local route, and any special rules for platform work or public-sector engagements, with a Mexican labour adviser.

Sources reviewed 2 November 2026.

The Belastingdienst considers the possibility of employer authority, personal work and remuneration in light of all the circumstances. Review integration, duration, working-time arrangements, how pay is negotiated, commercial risk and the person’s entrepreneurial activity, including outside this engagement. Even without an ordinary employment relationship, statutory deemed-employment rules can create payroll obligations. The enforcement moratorium ended on 1 January 2025: the Belastingdienst can raise additional assessments back to that date (further for deliberate abuse) and, from 1 January 2026, impose fines for intent or gross negligence. Use the official assessment guidance, its linked webmodule and, where appropriate, advance consultation.

Sources reviewed 8 November 2026.

For work from 21 February 2026, check every criterion in the new gateway test: written contractor terms, permission to work for others, qualifying choice over timing or subcontracting, freedom to refuse additional work without ending the arrangement, and a reasonable opportunity for independent advice. Meeting all criteria establishes specified-contractor status. If any criterion fails, apply the common-law tests; failure alone does not establish employment. The change is not retrospective. Use Employment New Zealand’s full guidance for detailed conditions and assess earlier work separately.

Sources reviewed 2 November 2026.

Nigerian employment decisions distinguish a contract of service from a contract for services by examining the real arrangement. Relevant considerations include control of how, when and where work is done, integration, payment, tools and exposure to profit or loss. A 2025 National Industrial Court judgment discusses these factors and the governing case law. Gather the agreement, actual instructions and evidence of business responsibility for a Nigerian employment adviser. The applicable legislation, role and claim still matter: this checklist does not decide which statutory protections apply or predict how the court would resolve your facts.

Sources reviewed 2 November 2026.

Assess ongoing personal labour and subordination through management, leadership and control, together with stability, equipment, responsibility for the work and other relevant facts. Since January 2024, the Working Environment Act presumes employment unless the client establishes that an independent relationship is highly probable. That is a legal evidential standard, not a percentage this tool calculates. Arbeidstilsynet’s guidance explains the assessment and the courts’ role in disputes; the inspectorate provides guidance rather than deciding individual status cases. National Insurance Act categories differ, so check social-insurance questions separately with NAV.

Sources reviewed 2 November 2026.

Start with the province, workplace and legal issue; this review has not verified one nationwide contractor test. For example, the Sindh Industrial Relations Act defines covered workers to include people hired directly or through a contractor, while excluding those mainly employed in managerial or administrative roles. That definition serves that Act and does not settle every employment, tax or social-insurance question. Keep the engagement contract, pay records and evidence of supervision. Consult the official Sindh Act where relevant and obtain current provincial guidance, including any applicable reforms.

Sources reviewed 2 November 2026.

Panama’s published Labour Code guidance recognises personal work under legal subordination or economic dependence. Direction can matter even where the employer’s power is not exercised every day; economic dependence requires its own factual review. Check instructions, business autonomy and the person’s income relationship rather than assuming that a services agreement resolves status. The official Code extracts in MITRADEL’s manual explain these distinctions. Because that publication is historical, confirm current application and any exceptions through MITRADEL’s advice service or a Panamanian labour adviser. This checklist cannot establish or rebut an employment presumption.

Sources reviewed 2 November 2026.

SUNAFIL distinguishes employment from locación de servicios through the real working relationship, particularly subordination. An employment review considers personal service and remuneration together with the engager’s direction; a genuine civil services arrangement requires autonomy. Review assigned duties, supervision, working arrangements and communications rather than treating receipts for professional fees as decisive. Start with SUNAFIL’s explanation. Ask a Peruvian labour adviser to identify the applicable regime and inspection or dispute route. Public-sector engagements need separate consideration. This checklist organises evidence; it does not convert a civil contract into employment or establish a final legal status.

Sources reviewed 2 November 2026.

Source scope: This summary draws on SUNAFIL guidance. It does not verify every current statutory amendment or special employment regime.

The Supreme Court applies a four-fold assessment of engagement, wage payment, dismissal power and control over how work is done, together with economic dependence where needed to assess the real relationship. The right to control matters even when it is not exercised; general instructions about desired results are different from control over methods. Record who sets procedures, provides the business opportunity and bears operating responsibility. Read Mendaros v. Lazada for the court’s reasoning. Distinguish genuine independent business activity from regular, project, seasonal or other employment categories; a contractor agreement alone is insufficient.

Sources reviewed 2 November 2026.

Poland’s Labour Inspectorate examines whether work is performed personally for remuneration, for the employer and under its direction, at the time and place it determines. Review who gives instructions, bears the business risk and organises recurring work. The real conditions matter beyond the name or formal wording of a civil-law agreement. Since 8 July 2026, if a business does not follow an inspector’s order to correct such an arrangement, the district labour inspector can issue a decision establishing an employment relationship from the date of the decision; it can be appealed to the labour court. For an arrangement that began before 8 July 2026, a business that voluntarily concludes an employment contract by 8 July 2027 is not liable for the related Labour Code offence. Read PIP’s explanation of the new inspection procedure and its employment-relationship guidance, then ask a Polish labour specialist about the employment, tax and social-insurance consequences for this arrangement.

Sources reviewed 8 November 2026.

Portugal’s Labour Code defines employment through paid activity within another party’s organisation and authority. Its employment presumption considers facts such as the beneficiary’s workplace or equipment, hours it sets, regular fixed payments and a management role in its organisation. Review the actual arrangement against the Labour Code; issuing independent-service receipts does not itself resolve the question. The ACT complaint route covers suspected labour-law breaches. This ordinary employment overview does not assess special platform rules or public employment; confirm the competent regional authority where relevant.

Sources reviewed 2 November 2026.

For employment law, review whether the individual works for and under an employer’s authority in return for salary. Separately, Romania’s Fiscal Code uses its own criteria for independent activity, including freedom over work, multiple clients, business risk, assets and how services are provided. ANAF’s guidance explains the statutory requirement to meet at least four of seven criteria; this tool’s answer counts are not that test. Consult Inspecția Muncii for labour issues and ANAF’s current guidance for tax treatment. Verify the actual contractual and economic arrangements and any special professional rules.

Sources reviewed 2 November 2026.

Source scope: The tax guidance was directly reviewed; access to the official labour-definition text was limited. Confirm the current employment-law wording.

The Labour Ministry defines a worker by work for an employer under its management or supervision for wages, even away from direct oversight. Review who directs the person, sets working obligations and pays for the work; remote location does not remove this inquiry. First check scope: domestic workers, certain agricultural roles and other listed categories have special treatment or exclusions, and non-Saudi work requires separate eligibility checks. Use HRSD’s definitions and general provisions. Confirm the governing regime before treating this review as applicable to the engagement.

Sources reviewed 2 November 2026.

Singapore’s Ministry of Manpower says there is no single conclusive test. Review who controls recruitment, dismissal, working methods and timing; who provides tools, premises and materials; and whether the person operates a business with an opportunity for profit and risk of loss. A contract of service creates an employer–employee relationship, while a contract for service concerns an independent business engagement. Use MOM’s explanation and self-assessment tool. Check Employment Act coverage separately, because not every employee or statutory protection falls within the same scope.

Sources reviewed 2 November 2026.

South Africa’s published employment-status Code explains a rebuttable presumption linked to the applicable earnings threshold and factors such as control, hours, organisational integration and economic dependence. Contract labels are not conclusive. Review the Code of Good Practice with the current threshold and legislation; this checklist does not apply or rebut that presumption. The Department described further changes as proposals in August 2026, so check commencement before treating them as law. Ask a local labour adviser about status and whether the CCMA or a bargaining council is the correct dispute route. Tax treatment requires separate review.

Sources reviewed 2 November 2026.

Source scope: The complete current amendment history and earnings threshold were not verified. Check current law before applying the employment presumption.

The Supreme Court examines whether the person actually provides work for wages in a subordinate relationship, rather than relying on the contract’s form. Review control of duties, rules, time and location; tools and substitutes; independent business risk; pay; continuity; and exclusivity. A 2026 decision confirms that holding another status, such as cooperative membership, does not by itself rule out employment. Preserve the working arrangements and payment evidence. Consult the Supreme Court’s worker-status guidance and obtain an assessment for the relevant employment right or insurance scheme.

Sources reviewed 2 November 2026.

Review whose business the person works in, who controls hours and location, whether payment resembles salary, and who bears business expenses and losses. The Labour and Social Security Inspectorate explains why registration as self-employed does not settle the real relationship and provides a reporting route. Spain also recognises economically dependent self-employed workers, subject to statutory requirements; dependence on one client must not be confused with organisational subordination. Check the Self-Employed Workers’ Statute and obtain local advice on the full conditions, applicable sector rules and any platform arrangement.

Sources reviewed 2 November 2026.

For an individual’s activity to be taxed as a business, Skatteverket assesses independence, profit intention and continuity together. When examining independence, it considers the agreement, how dependent the person is on the client and how integrated they are into the client’s business. Review those facts alongside actual working arrangements; a few isolated assignments are treated differently from an ongoing business. Use Skatteverket’s business-activity guidance for tax classification. That tax guidance does not provide a complete employment-rights determination, so obtain Swedish labour advice where rights, collective agreements or the relationship’s legal status are disputed.

Sources reviewed 2 November 2026.

For Swiss social insurance, review whether the person acts in their own name and on their own account, controls the organisation of the work and bears financial risk. Evidence can include contracts, offers, invoices, infrastructure and multiple clients. The competent compensation office assesses recognition as self-employed; a trade-register entry alone does not grant that status. Follow the federal self-employment guidance and submit the required evidence to the relevant office. Recognition concerns social insurance; regulated professions, immigration permission, tax and employment-law questions require their own checks.

Sources reviewed 2 November 2026.

The Ministry of Labor identifies the substance and degree of subordination as central, regardless of whether a document is called an employment, contracting or mandate agreement. Its guidance covers personal control and discipline, economic dependence and business risk, and integration into coordinated work. Record who sets hours and methods, whether work can be refused or delegated, who supplies equipment, and how compensation is determined. Use the Ministry’s guidelines and subordination checklist. Assess the complete arrangement; this calculator’s count is not the Ministry’s checklist or a legal determination.

Sources reviewed 2 November 2026.

The Ministry of Labour’s English Labour Protection Act text defines an employee through work for an employer in return for wages, regardless of the name used, and recognises written, oral and implied employment contracts. It separately describes hiring for an agreed result. Compare ongoing duties and wage payments with the actual deliverable, instructions and arrangement between the parties. Use the official ministry text as a starting point, then confirm current Thai provisions and sector-specific rules with the labour authority. The available English booklet is older and is not a verified consolidated 2026 statement.

Sources reviewed 2 November 2026.

Article 8 of Labour Law 4857 defines employment through work performed in dependence on an employer in return for remuneration. Review who directs the work, the continuing obligations and the payment arrangement, and document how the relationship operates. First check whether the activity falls within this law: Article 4 contains exclusions, so a different regime may require analysis. The Parliament’s law text provides the starting provisions. This source is the original enactment, not a verified current consolidation; confirm amendments and relevant case law before reaching a classification conclusion.

Sources reviewed 2 November 2026.

Ukraine’s State Labour Service distinguishes an independently organised civil-law task from performing an ongoing employment function within a business. Review whether payment concerns a defined result or the work process, who organises the work, whether internal work rules and instructions apply, and who bears the performance risk. Its official comparison explains that a civil contractor normally organises their own work and acts at their own risk. Use the State Labour Service or local counsel to review the actual arrangement. This overview does not assess special statutory regimes, tax treatment or individual employment protections.

Sources reviewed 2 November 2026.

First identify the governing jurisdiction: DIFC and ADGM have independent employment frameworks, while other arrangements may involve federal labour law and free-zone rules. Under the federal framework, employment involves work under the employer’s direction and supervision for wages; the executive regulations separately address freelance work and permits. Examine the actual duties, supervision, contracting party and appropriate work authorisation together. Use the official executive regulations and confirm the route with MOHRE or the relevant free-zone authority. This general review cannot establish permit eligibility or resolve all free-zone classifications.

Sources reviewed 2 November 2026.

Uruguayan labour decisions examine the facts of the relationship, with subordination central to the assessment. Review actual instructions, control, organisational integration and the person’s practical autonomy as a whole; the contract’s name does not answer the question. A 2026 Labour Appeals Court decision illustrates this approach and the need for care with platform-specific legislation. For ordinary private-sector questions, the Ministry’s labour consultation service offers advice, which is expressly non-binding. Take unresolved facts to a local labour adviser; public-sector and specially regulated engagements need their own review, and this checklist does not predict a court’s decision.

Sources reviewed 2 November 2026.

Article 13 of the Labour Code treats an agreement as an employment contract when its substance includes paid work, wages and one party’s management, direction or supervision, even if the parties use another title. Compare the service agreement with actual assignments, reporting requirements, working arrangements and payments. A consulting label therefore needs a factual review. Use the official consolidated Code, particularly Articles 13–14. Contract-form exceptions for some short engagements do not themselves determine independent status. Foreign-worker permission and applicable social-insurance obligations require separate checks.

Sources reviewed 2 November 2026.