Self-employed or employee: subordination counts, not the label
Updated on October 24, 2026
Article 319 of the Code of Obligations defines the employment contract as work in a relationship of subordination for a wage. An invoice headed « fee » does not create independence if the person follows hours, uses the client's tools and bears no business risk. A self-employed person in principle sets their own organisation and bears the economic risk. Compensation offices classify the relationship for contributions. Reclassification as employment brings back contributions and, where relevant, the notice rules.
Applicable text
Several indications are weighed together. One of them, such as working from home, is not enough. A written contract helps, but a court may set it aside if it does not match reality.