If you do not provide your own equipment/tools to carry out the work and are also not responsible for the work, you are an employee. Payment for completed assignments will then be considered to be salary income for you and you will have to submit a tax deduction card to the party that is responsible for making the payment. The party that pays the money will then become your employer.
If you meet all the conditions listed below, you will be considered to be self-employed. You must then invoice the client. You will then be personally liable for the payment of taxes.
The conditions for commercial activity are that the enterprise:
- is carried on at the business’s own expense and risk
- has a certain activity
- has a certain scope
- is likely to generate a surplus.
It is also important to answer the question of whether you are an employee or a self-employed person in other areas. This applies for example to insurance, guarantees and sick-pay entitlement.
If you are in any doubt as to what applies to you and your enterprise, contact us by telephone on 800 800 00 or by e-mail.