Examples of fee-based employee
Robert is a salaried architect. He has a VAT-registered firm through which he, among other things, carries out individual surveying assignments in his spare time. Robert agrees with the parties involved that he cannot be held liable for damages.
Our assessment
It is the individual activity that is assessed. As Robert does not run a financial risk in connection with his surveying assignment, he cannot be considered self-employed. He is a fee-based employee, as he does not receive a salary from the party requesting the assignment and he plans the task as he sees fit.
Jeremy often takes photographs when he is in the countryside. He is a member of the Danish Society for Nature Conservation, which at one point called for photographs of streams in Denmark. Jeremy submitted a couple of photos, one of which was printed in the society’s magazine. In return for the photograph, he received a cash payment. Since then, he has submitted several other photos, and he will be paid if they are printed in the magazine.
Our assessment
Jeremy does not have a contract of employment with the Danish Society for Nature Conservation, and he does not run a financial risk in connection with his hobby. Jeremy is therefore a fee-based employee in relation to the amounts he receives from the society.