Legal Updates

One who works against a tax receipt and not a pay-slip may still be deemed an employee

March 24, 2025
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A music editor and radio program broadcaster sought to be recognized as an employee of a regional radio station and to be paid his rights despite the fact that worked against tax receipts.

The Labor Court accepted the claim and held that employee-employer relationship existed. The test for identifying employment relationship is a mixed test that includes auxiliary tests, the central of which is the integration of the person within the employer, as well as the duration of the relationship, the personal nature of the occupation, subordination, the power to hire and terminate an employee, reporting to the tax authorities and the way in which the parties viewed their relationship and the nature of the contract. Here, the period of engagement between the parties was long, the engagement was personal with the editor, who joined the radio station and served in a central role that was at the core of the business, most of the equipment the editor used in his work belonged to the station and the station supervised the editor's working hours and paid him remuneration based on the hours he actually worked after he submitted a report at the end of each month and the editor did not manage an independent business during the period in which he was engaged with the station. In light of all these, the editor was an employee and not an independent contractor, even though he worked against invoices.

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