EMZ or employment contract: Consultant

Petr is a consultant on corporate reorganization. He is often invited to organizations that are facing management difficulties or are seeking to optimize internal processes. Petr develops an action plan and, if necessary, participates in the reorganization himself.

Petr searches for clients and projects independently. The duration of projects varies: some take longer, others less - it depends on the scale of the company. The developed action plan does not have an obligation to achieve the result: the consultant is not responsible for the outcome if he does not participate in the process personally.

However, Petr often gets involved in the reorganization itself. He decides on his own how to implement the action plan and what to include in it. The company's management does not give him instructions or recommendations, and does not set strict limits. Nevertheless, during the implementation, Petr often uses the company's corporate email address and observes its working hours. In such cases, payment is tied to the success of the reorganization.

Should Peter sign an employment contract? Or is he still a freelance entrepreneur (EMZ)?

Let's look at the situation

There are almost no signs of "management and control" in this work:

• The company does not give specific instructions,
• The work is not structured within the company,
• It is not carried out by the company's employees.

The main thing in Peter’s work is the result.

However, there are such elements as established working hours and the use of corporate e-mail. But these signs of "management and control" are so limited that it is impossible to speak of an employment relationship.

Peter is a freelance entrepreneur (EMZ), no doubt about it.

This is independent work, responsibility for both the result and the risks.Peter is not under the control of his employer.

Conclusion: there are no grounds for an employment contract.

If you are thinking about opening an EMZ but are unsure whether your activities will qualify as an entrepreneur, We recommend that you start with a consultation with our specialist - we will help you understand your situation and choose the right path.