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Managing the risks and uncertainties

Contingent workforce and flexible working continue to be a dominant issue in the current employment landscape. The laws in this area are still evolving, as governments adapt to modern workforce models, which companies are increasingly engaging with in order to help “futureproof” their businesses.

Recognizing this issue, our multipractice team of industry specialists have come together to provide resources that guide organizations through essential considerations and risks that come with these flexible working models and less traditional forms of worker engagement.

This multijurisdictional, interactive map and comparison tool highlights various areas of risk that companies should be considering when engaging contingent workers, covering employment, tax, employee benefits and pensions.

Interactive Contingent Worker Misclassification Risk Comparison Tool

As ways of working and engaging individuals changes, companies must navigate and stay up to date with changing rules as to how these individuals should be treated. This tool seeks to highlight the main issues companies should be aware of across a range of different areas.

The tool is made up of two sections:

  1. The Contingent Worker Misclassification Risk Comparison Tool, which provides high-level information about pensions, wage tax, employment law and employee benefits risks of engaging contingent workers across 29 jurisdictions
  2. The Contingent Worker Misclassification Risk Map, which provides high-level information and risk ratings across 29 jurisdictions

To find out more about the comparison tool and how to use it, click the image below.

Contingent Worker Misclassification Risk Comparison

Contingent Worker Misclassification Risk Map 

Click on the Contingent Worker Misclassification Risk Map image below to navigate to the interactive map page.

Contingent Worker Misclassification Risk Map

Please note that although the contents on this website is a helpful source of information, we recommend using these materials for reference only, and not as a substitute for obtaining detailed employment and/or tax advice. For professional advice and assistance, please contact your usual Baker McKenzie contact.


Julia Wilson is a partner in Baker McKenzie's Employment & Compensation team in London and co-chair of the Firm's Workforce Redesign client solution. Julia also leads the employment data privacy practice in London. Julia advises multinational organisations on a wide range of employment and data protection matters. She is highly regarded by clients, who describe her as a “standout” performer who "knows how we think." A member of the Firm's Pro Bono Committee, she plays a lead role in the Firm's pro bono relationship with Save the Children International. She also collaborates with Law Works to deliver employment law training to solicitors who provide pro bono advice to individuals. Julia regularly presents and moderates panels on podcasts, webinars and in-person events, is often quoted in mainstream media, and authors articles and precedents for a range of industry and other publications.


David is a partner and has represented clients in VAT disputes for over 15 years at all stages of the litigation process. He specialises in resolving high-value VAT disputes working primarily with clients in financial services and telecommunications and e-commerce sectors.


Ludmilla Maurer, a counsel, joined Baker McKenzie’s Frankfurt office in 2010. She is a member of the German Tax Practice Group, a member of the EMEA Steering Committee for Employee Benefits and a member of the Global Immigration & Mobility Steering Committee. Ludmilla studied law at the University of Bayreuth, Germany, concentrating on tax law. She also has an additional qualification in business studies as Wirtschaftsjuristin from the University of Bayreuth. She passed the first State Exam in Bayreuth in 2006 and was admitted to the German bar in 2009. After passing the first State Exam, Ms. Maurer worked at an international law firm in Moscow as a law clerk. During her legal clerkship (Referendariat) and prior to joining Baker McKenzie, she worked for several large international law firms in their corporate departments. In 2013, Ludmilla was admitted as a certified tax advisor and a certified tax lawyer. In 2015, she completed a Master of International Taxation, MIntTax, degree at the University of Sydney.


Gill Parnell is a senior associate in the Employee Benefits Group, part of the Employment Department of the London office of Baker McKenzie. She is a member of the Firm’s Global Employment and Compensation Practice Group that provides advice upon related corporate, tax and labour law issues.


Robin Samuel leads Baker McKenzie’s US Labor & Employment team, is co-chair of the Firm’s Workforce Redesign service line, and is a Steering Committee member for the North American Employment and Compensation practice. Robin also serves on the California offices’ leadership team. Robin is a Chambers-ranked attorney for California employment law, a Benchmark Litigation Labor & Employment Star, and a 2023 L.A. Business Journal Top 100 Lawyers award recipient. Robin is a frequent author and speaker for organizations such as SHRM, ACC, and the World Business Council for Sustainable Development.

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