Independence test
The independence test determines whether, as an entrepreneur, you truly operate independently or whether your relationship with a particular client looks more like an employee–employer relationship.
The test applies to entrepreneurs and flat-rate entrepreneurs, and independence is assessed separately for each client, i.e. each principal.
How does the test work?
The test has 9 criteria that examine, among other things:
- Who sets your working hours and breaks
- Where and with whose equipment you work
- Who organises and controls your work
- How much income you earn from one client
- Whether you bear business risk
- Whether you can work for other clients
- How long you work for the same client
If you meet 5 or more of the 9 criteria in relation to one principal, you are considered not independent in relation to that principal.
Likewise, if more than 70% of your income comes from one client, you meet one of the test criteria — but that alone does not mean you failed the entire test.
The test is not limited to what is written in the contract. What the cooperation actually looks like in practice is what matters.
