Is a light entrepreneur an employee or an entrepreneur?

A light entrepreneur works independently and in an entrepreneurial way, even though they don't have their own Y-tunnus. For tax purposes, the income is paid as wages, but from the perspective of YEL insurance and unemployment benefits, for example, a light entrepreneur can be regarded as an entrepreneur. So you are not in an actual employment relationship with the invoicing service or your client.

Assignment agreement with the client

Since you're not in an employment relationship, you agree on the details of the work directly with your client through an assignment agreement. The agreement should include at least:

• the content and schedule of the work
• price and payment terms
• any travel and expense reimbursements
• liabilities, confidentiality, and terms for ending the agreement

An assignment agreement doesn't make you an employee in an employment relationship — instead, it reinforces your entrepreneurial position: you decide for yourself when, where, and how you do the work.

Read more on the topic and download the assignment agreement here.