Last modified by Artur K. on 2026/05/29 14:28

From version 2.17
edited by Helena K.
on 2026/01/15 22:03
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To version 2.19
edited by Helena K.
on 2026/01/15 22:04
Change comment: There is no comment for this version

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262 262  
263 263  == 3. Dependent contractors ==
264 264  
265 -1. //Dependent contractors //are workers employed for profit, usually by way of a commercial transaction, who are dependent on another entity that directly benefits from the work performed by them and exercises explicit or implicit control over their activities. Their dependency may be of an operational nature, for example through organization of the work or control over access to the market, and/or of an economic nature such as through control over the price for the goods or services produced, or access to raw materials or capital items. The economic units on which they depend may be market or non-market units and include corporations, governments and non-profit institutions.
266 -1. Some or all of the following characteristics apply to dependent contractors:
267 -11. their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
268 -11. they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
269 -11. their actual working arrangements or conditions may closely resemble those of employees;
270 -11. the entity engaging the worker does not withhold income tax for the worker;
271 -11. the worker is responsible for arranging his or her own social insurance and other social contributions (according to national circumstances); and (f) the mode of payment is by way of a commercial transaction.
272 -1. Excluded from dependent contractors are workers who:
273 -11. have a contract of employment (formal, informal, or implicit) with the entity on which they are dependent;
274 -11. employ one or more other persons to work for them as an employee; or
275 -11. operate an incorporated enterprise.
276 -1. Two subgroups of dependent contractors may be identified if feasible and relevant in the national context: 
277 -11. workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
278 -11. workers who own and operate their own business, or have committed significant financial or material assets, but do not have full control or authority over their work.
279 -1. Identification of the two subgroups of dependent contractors requires additional information on the nature of the financial or material resources committed by the worker.
265 +38. //Dependent contractors //are workers employed for profit, usually by way of a commercial transaction, who are dependent on another entity that directly benefits from the work performed by them and exercises explicit or implicit control over their activities. Their dependency may be of an operational nature, for example through organization of the work or control over access to the market, and/or of an economic nature such as through control over the price for the goods or services produced, or access to raw materials or capital items. The economic units on which they depend may be market or non-market units and include corporations, governments and non-profit institutions.
280 280  
267 +39. Some or all of the following characteristics apply to dependent contractors:
268 +
269 +* () their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
270 +* () they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
271 +* () their actual working arrangements or conditions may closely resemble those of employees;
272 +* () the entity engaging the worker does not withhold income tax for the worker;
273 +* () the worker is responsible for arranging his or her own social insurance and other social contributions (according to national circumstances); and (f) the mode of payment is by way of a commercial transaction.
274 +
275 +40. Excluded from dependent contractors are workers who:
276 +
277 +* () have a contract of employment (formal, informal, or implicit) with the entity on which they are dependent;
278 +* () employ one or more other persons to work for them as an employee; or
279 +* () operate an incorporated enterprise.
280 +
281 +41. Two subgroups of dependent contractors may be identified if feasible and relevant in the national context:
282 +
283 +* () workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
284 +* () workers who own and operate their own business, or have committed significant financial or material assets, but do not have full control or authority over their work.
285 +* () Identification of the two subgroups of dependent contractors requires additional information on the nature of the financial or material resources committed by the worker.
286 +
281 281  == 4. Employees ==
282 282  
283 283  1. //Employees// are workers employed for pay, on a formal or informal basis, who do not hold controlling ownership of the economic unit in which they are employed. They are remunerated in cash or in kind in return for time worked or, in some cases, for each task or piece of work done or for services provided including sales (by the piece or commission). Payment for time worked is the typical mode of remuneration. Payment in kind is generally received in the form of goods. Where payment is received in the form of services, this is generally complementary to payment in cash.
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