Definition: Contractors

Category: ILO terminology

Contractors are workers who: (a) have registered with the tax authorities (and/or other relevant bodies) as a separate business unit responsible for the relevant forms of taxes, and/or who have made arrangements so that their employing organization is not responsible for relevant social security payments, and/or the contractual relationship is not subject to national labour legislation applicable to e.g. "regular employees"; but who (b) hold explicit or implicit contracts which correspond to those of "paid employment". These workers may be classified as in a "self-employment" job or as in a "paid employment" job according to national circumstances. http://ec.europa.eu/eurostat/ramon/coded_files/icse_1993_en.pdf