Definition/Conditions


  • Existence of an employer-employee relationship with the employer.
  • If the employee is a family member (parent, child, grandchild, sibling), the NII does not consider whether there is an employer-employee relationship but rather, whether there was a need for the employment of this family member and whether, after the termination of the family member’s employment, another employee was hired.
  • The employee meets the conditions specified in the directive on the classification of employees and employers (in the NII’s body of regulations).