CHAPTER 7 - The Self-Employed, Consultants and Posted Workers


 
CHAPTER 7 The Self-Employed, Consultants and Posted Workers   Page 201 
1. The Self-Employed             Page 201 
1.1. Income and Taxes   Page 203
1.2. Health Insurance for the Self-Employed   Page 204 
1.3. Unemployment Benefits   Page 205 
1.4. Practicalities   Page 205 
2. Consultants   Page 208 
2.1. Employee or Self-Employed   Page 208 
2.2. Legal Framework: A Look at the Case Law   Page 209 
2.3. Joint Tax Liability   Page 212
2.4. Umbrella Solution for Consultants   Page 216 
3. Posted Workers   Page 217 
3.1. What is a Posted Worker?   Page 218 
3.2. Labor Unions and Collective Agreements   Page 219 
3.3. Payroll Taxes   Page 220 
4. Case Studies   Page 222 
4.1. Consultants   Page 222 
4.2. Posted Workers   Page 223