5. Conclusion

Please note that any and all factors mentioned above, should not be considered conclusive in and of themselves, as all pertinent facts and circumstances must be analysed on a case-by-case basis.

Nevertheless, given the aforementioned legal presumption of the existence of a labour relationship if an individual renders services to a third party, unless otherwise proven, and the fact that in case of doubt, the local labour court can be expected to rule in line with the position most favourable to the alleged employee, as well as the tax and social security risks therein, we recommend to all our clients, that they should conduct a risk assessment before proceeding to institute an independent contractor (type) agreement in Argentina.