Employee or self-employed?

In certain situations, you must consider whether you're an employee or a self-employed person running a business. This is important for how payments for completed work shall be handled.

If you do not provide your own equipment/tools for carrying out the work nor have overall responsibility for the work, you're an employee. Payment for completed work will then be considered salary income, and you'll have to submit a tax deduction card to the party responsible for paying you. The party that pays you will then become your employer.

If you are you're considered as running a business, you must then invoice your client/customer. You'll also be personally liable for the payment of taxes.

It's important to know whether you're an employee or run your own business for several reasons. This affects, for example, insurances, warranties and if you're entitled to sick pay.