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IPS320 Tine Cordes et al.
                    to  those  of  employees  have  relatively  high  shares  of  potential
                    dependent contractors compared to other indicators according to our
                    manual division.
                   a.  Even  if  the  contract  between  a  dependent  contractor  and  the
                       employing company is on the face of it a business contract, the job
                       is presumed to be carried out personally. The worker not being
                       able to hire an employee or a subcontractor to do the work
                       could be used when identifying a dependent contractor. Thus, the
                       question [having] employees not possible in field of work had a
                       relatively  high  share  of  potential  dependent  contractors,  nearly
                       half. Even planning to hire an employee or subcontractor could on
                       the  other  hand  disqualify  from  being  a  dependent  contractor.
                       Clients want work carried out personally had a share of potential
                       dependent contractors higher than those who did not have the
                       indicator.  Furthermore  the  indicators  of  not  being  a  dependent
                       contractor,   planning    hiring   employees     and    planning
                       subcontractors  had  very  low  shares  of  potential  dependent
                       contractors.
                   b.  The  employing  company  controlling  the  business  processes
                       (organizing or supervising the work) and having the right – even if
                       not exercising it – to define the content of the tasks, or prioritize
                       the sequence of them, and to make important decisions about the
                       operation may also be useful in capturing dependency. If the work
                       of  the  self-employed  is  integrated  into  the  business  of  the
                       employing company rather than being peripheral to it, so the self-
                       employed  might  be  operationally  dependent  on  the  employing
                       company. Almost half of those in the test group who had no/little
                       influence  on  order  of  assignments  were  potential  dependent
                       contractors according to the manual check.
                5.  When  looking  at  the  income  and  turnover  of  potential  dependent
                    contractors,  it  is  not  very  likely  that  dependent  contractors  are
                    particularly more vulnerable than the rest of the test group (own-
                    account workers), regardless of operationalization. The test group as a
                    whole is relatively vulnerable compared to other self-employed, and
                    the vulnerable workers are likely to be present among both dependent
                    contractors and own-account workers.

            4.2.    Summing up and further work
                As  regards  the  process  of  operationalizing  the  concept  of  dependent
            contractors in an economic setting like the Danish one, it seems like a good
            starting point to divide the test group into potential dependent contractors
            and unlikely dependent contractors. Doing this enabled us to better assess the

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