No. Classification, tax, reporting and right-to-work requirements can vary according to the country, the worker and the nature of the engagement.

Cross-border arrangements should be assessed individually. Brands should seek qualified legal or tax advice where obligations are unclear.

Brands should assess how the work is performed rather than relying only on contract language. Relevant factors may include control, independence, exclusivity, duration and integration into the brand’s operation.

Classification should be reviewed when the working arrangement changes or continues across several seasons. Read more about avoiding worker misclassification.