[roddux]

We have almost the exact same legislation here in the UK, by the name of IR35.

In essence it means that you can't take paid leave or sick days, otherwise it counts as "disguised employment". Another interesting requirement is that you must have at lest one other person in your company who can reasonably stand in for you and perform your work, if needs be.

If caught on the wrong side of the law then you must return the tax you've saved along with paying a fine. Not nice.

[ciaranm]

Just want to clarify a point - you don't have to employ the person who stands in for you, you just need to be contractually allowed to do so. Otherwise, your client is paying for _you_, not the service you're providing (e.g. [technology] developer).

Generally it's just a matter of how the contract is worded. You need to reserve the sort of rights a business would reserve.

[roddux]

Ah, I didn't realise this. Thank you!