ARTICLE · 13 JUNE 2023

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Practical Case: De Facto Employee During A Project Assignment In Switzerland <sup>1</sup>

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The Italian company "MegliodiTutti" takes care of restorations of theater stages and is known for their affinity to art and the quality of their work.

SwitzerlandEmployment and HR

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The Italian company "MegliodiTutti" takes care of restorations of theater stages and is known for their affinity to art and the quality of their work. The company was commissioned by a Swiss community to restore the theater stage of their small village.

For this job, the "MegliodiTutti" needs more staff, so they hired self-employed workers from Italy as well as electricians from the neighboring country Slovenia. These people are also known to be long-time subcontractors of the Italian company. They work as individual contractors and have about 3 to 4 orders per year from various customers. They are primarily electricians, fitters, and painters.

The HR manager of the Italian company has, thus, notified online 10 persons for the next assignment in Männedorf (Canton Zurich) by means of the online notification procedure. All of them were registered as self-employed service providers on behalf of the Italian company.

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