We are pleased to present the latest edition of the ILLN Newsletter. This issue focuses on the distinction between employment agreements and independent contractor agreements, examining how different jurisdictions determine whether an individual should be classified as an employee or as a self-employed contractor, and the legal consequences arising from that classification across selected EU Member States, Switzerland and the UK.

While the relevant legal tests, contractual frameworks and approaches to reclassification vary considerably between jurisdictions, a common thread runs through each contribution: the substance of the working relationship generally matters more than the label chosen by the parties. Factors such as subordination and control, integration into the organisation, economic dependence, personal performance of work and entrepreneurial risk may all play a role in determining the true nature of the relationship.

This cross-jurisdictional overview highlights both shared principles and key differences in how employment and independent contractor relationships are distinguished, regulated and, where necessary, reclassified across Europe.