New interpretations from the Chief Labour Inspector: company-provided equipment and two contracts (including a permanent post) with the same company do not always constitute employment
The Chief Labour Inspector has issued new individual interpretations concerning the classification of B2B cooperation. The first application concerned a company planning to enter into a service contract with a legal adviser operating as a sole trader who would be responsible for drafting and reviewing contracts, and preparing legal opinions and HR documents. The second concerned the permissibility of combining a full-time position with a B2B contract with the same employer.
In both cases, the Chief Labour Inspector permitted the civil-law model; practical conclusions for employers can be drawn from the reasoning:
- Cooperation with a legal adviser who is a sole trader can be correctly structured as a B2B arrangement, even if the company provides equipment and guarantees a specific number of days of paid leave per year, but does not issue instructions regarding the manner, time, or place of service, and the contractor is accountable for the results and bears the actual commercial risk.
- A permanent position and a parallel B2B contract with the same employer are permissible provided that the subject matter of both contracts remains genuinely distinct and the distinction is reflected not only in the contractual provisions, but also in the manner in which they are actually performed. If the tasks under the B2B contract overlap with the duties of a permanent post or constitute a de facto continuation of them, the mere formal separation of the second contract would not determine its civil-law nature.
Learn more the GIP’s individual interpretations on our website: First Rulings from GIP: When Does Contract-of-Mandate and B2B Work Remain Safe.