It is not always easy to draw the line between contractor and employee. The Swedish Labour Court (AD) has outlined the delimitations in certain cases. Below we outline what should be considered when a company is about to sign a contractor, consultancy, or employment contract. However, a clearly defined contractual assignment is not sufficient for an individual to be considered a contractor. The legal assessment is based on the facts of each individual case. The assessment may also have tax-related implications.
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