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It's not if it's properly structured. That usually means employee having some kind of legal entity (consulting firm) and having proper B2B contract.

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The structure doesn’t matter. There’s a 20 part test of employee vs contractor.

If you are treating the contractor as an employee, they are a de facto employee and you should be withholding income tax, paying payroll tax etc..

Then come to Czechia and your problems are solved. There the test is simple - are you using your own equipment or do you have multiple clients or are you your own boss in terms of working hours and arrangements or could your contract end at any time or are you an exporter? Then you're clearly a contractor. Only one of these rules needs to apply.

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