Independent Professionals: Vital but Sustainable? By Tui McKeown1 and Patricia Leighton2 This paper presents the results of a consilience framework that we have developed and tested at this stage only within Australia, to reconcile the varying definitions, methodologies and purposes of the data collected on independent contracting. The results are a dynamic and multilayered profile of the self employed contractor as seen through labour market statistics, taxation office liabilities and marketplace consumer. There is strong evidence that independent contractors are a dynamic, entrepreneurial and complex group that defy many of the age, gender and industry stereotypes that law and policy makers confine them to. While our initial results are confined here to Australia, the challenge to established systems of legal, social and government regulation is world-wide. We conclude that the sooner we accept the reality of these moves and examine what they really mean, the sooner these challenges can be answered and opportunities realized.
Introduction This paper is concerned with self-employed individuals who cannot easily be subsumed under the heading SME as they rarely employ others but who are not employees either. They are variously described as ‗sole traders‘, ‗own account workers‘ and independent professionals (IPros), as well as simply self-employed, independent contractors or freelance workers. In their provision of services and skills to a range of clients they have much in common with SMEs. Many consider themselves entrepreneurs and micro-businesses.
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Tui McKeown is a senior lecturer in the Department of Management at Monash University, Australia
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Patricia Leighton is a retired Professor of Law from Glamorgan University & prior Jean Monnet Chair
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However, some do not and professionally and culturally allay themselves with liberal professions or other professional groups. Some are regulated by law as to their qualifications and professional standards; others are not. We are speaking here of a wide range of occupations from IT contractors, engineers, medical and other researchers, freelancers in publishing, management consultants, accountants, lawyers, translators through to various craft and artistic occupations. The group is diverse, but our focus is on those whose numbers are considerably growing and who are skilled or highly skilled. One of the tensions in this area is that although entrepreneurship is widely regarded as a good thing – governments cite growth in this area as indicative of flourishing creativity and innovation, the self-employed are not generally classified as ‗entrepreneurs‘ or SMEs. The qualities they bring to workplaces and economies are not often analysed(But see Burke,2010) and, at an extreme level they are seen as working under ‗sham‘ or disguised‘ employment relationships, challenged by fiscal and other authorities and generally located in a twilight zone where they are subject to suspicion and misconception. (ILO, 2011). Yet the reality of what entrepreneurial activity is and how such activities are carried out on a day-to-day basis are often far more nuanced (OECD, 2010). The aim of this paper is to explore the incidence and nature of skilled self-employment, especially drawing on recent work on independent contractors in Australia with the aim to later extrapolate this to the UK and the European Union and to locate such studies within and emerging data, especially from the EU, on numbers, pattern and trends in this growing workforce. We begin by highlighting some of the many areas of tension and challenge, not least from regulatory authorities, which suggest that while self-employment is an attractive form of work for an increasing number of people, there are many obstacles to sustained success. We recognise that one of the major sources of tension is the problem of definition and classification. Most legal systems struggle to define such workers and differentiate them 2
from employees, and political debate and policy development remain fraught with problems of classification and how best to provide a satisfactory regulatory framework and support structures. (Leighton and Wynn, 2011). The tests for employment status vary considerably, some jurisdictions applying notions of ‗direction‘ (eg.Panama) supervision, (eg Finland) ‗subordination (eg Spain), ‗control‘ (eg one of the tests in the UK) by an employer as indicative of employee status, others are more generalised, applying ‗factors indicative of employee status‘ (eg Ireland, New Zealand) and yet others apply a rebuttable presumption of employee status (eg South Africa). In some jurisdictions, the self employed are aggregated with employers, though they will be ‗self-employed‘ if they have no-one dependent on them (Chile) At a basic level, issues of social security, pensions, equality rights and health and safety protections and indeed, whether all at work should have access to a ‗floor or rights‘ need consideration. These issues reflect the central tension in this way of working-which is increasingly implicitly if not explicitly recognised by law makers and adjudicators, of whether such workers are properly part of commercial law, whereby their services are provided on a business-to-business (B2B) basis or whether they are part of the employment/labour law paradigm whereby their relationship with an employing organisation is one of independence rather than the interdependence of the employee. The latter construct can be referred to as independents for employers (I4E), (Burke, Fitzroy and Nolan, 2008). However, the questions are often bedevilled by the discourse driven by many politically on the left who consider such workers as ‗dependent/para subordinate‘ ,‘vulnerable‘ and the like and who consider the correct role of regulation to be to ‗deem‘ them to be employees (Perulli,2003;ILO,2011 ; TUC, 2009) These debates and proposals, we argue, are strongly at variance with the research data on the individuals themselves, who generally do not seek a protective and interventionist framework to work within. We accept that there is strong evidence of exploitation in some 3
countries by employers who seek to offload risk to ‗sham‘ self employed and thereby deny them access to protective rights. Mostly, such workers are low skilled and it is entirely appropriate that preventive or even punitive measures be put in place to protect them. However, our concerns in this paper are typically the well educated, skilled, autonomous, and, most importantly, genuinely self-employed entrepreneurs.
The structure of the paper The first section of our paper will contextualize independent and self-employed professionals within the wider literature on self employment and entrepreneurism. This section acknowledges the fundamental problems of definition and a narrowly focussed perspective have produced a view of contracting which is often limited if not contradictory (ILO, 2011). We draw especially on recently published research from the EU and not only consider the emerging landscape for such workers but also make comparisons with data from China, USA, Australia and other countries. Linked to this is, in a second section, we briefly set out the three quite disparate sources of data that we draw together through a consilience framework (Carsud et al, 2009 p.144) to bring together the fields of statistics, taxation and marketing so as to provide new insights. We conclude with recommendations for future research as well as implications for policy makers, practitioners and educators.
What do we know? Our paper is set within the context of a larger world of work and significant global trends towards a restructuring of the employment relationship, with increasing numbers of organizations moving away from providing ―standard‖ or ongoing employment relationships - towards an increased reliance upon individuals working in contractual arrangements (EWCS, 2010; Smith & Neuwirth, 2009). This growing organizational practice of engaging 4
contractors fundamentally changes the traditional relationship of employment to one where labour becomes a ―variable‖ rather than a ―fixed‖ operating cost and allows organizations to hire and discharge workers on the basis of which skills best match current staffing needs, with little attention to concerns such as seniority or tenure. There is also suggestion that contracting growth represents a concerted response to national labour laws which limit the employer‘s ability to terminate traditional employment contracts (EWCS, 2010; McKeown & Hanley, 2009). These changes are accompanied by a growing complexity in employment forms. This is especially marked in the UK, with many independent professionals working through employment agencies, umbrella companies and other structures often designed to maximise fiscal benefits and enhance income. These ‗multilateral‘ relationships have served to intensify the problems over definition and classification referred to above. Such practices have also led to ‗cat and mouse‘ activities by enforcement authorities as well as generally obfuscating further the nature of self-employment. While employer needs are often driving the global change agenda, there is just as clearly the opportunity for coalescence with individual entrepreneurial aspirations (Kets de Vries, 1996; Elfving et al, 2009). What is known about contractors at a global level reveals much commonality in aspiration, work experience etc but also contrasts in terms of the actual incidence of self-employment etc across various states, even ones quite similar economically, and in terms of regulatory responses to them (Lammiman & Syrett, 2004; OECD, 2010). Overall, contractors form one of the most articulate, the most inadequately researched yet also probably the most entrepreneurial and innovative arrangements within self-employment (OECD, 2010). Broadly characterized as individuals who sell their own services or skills, they are often championed as a positive development representing increasing entrepreneurism (see for example the ‗futurologist' writers of the 1990s Rifkin, Handy and Bridges). 5
Generally, the people we are talking about are highly skilled, well paid, mobile, rather than the 'sham' arrangements that colour much of the literature from social scientists (Wynn & Leighton, 2006). However, there is a dark side such as heightened stress from the pressure to continually secure work as well as the need to regularly update skills to retain employability (Barley and Kunda, 2006; Pink, 2001). The tensions highlight key questions - is working independently sustainable for either individuals or organisations and just who does work this way and why? While we see contracting as an entrepreneurial, innovative area, the reality it is often overlooked or seen as simply a problem - for taxation, law and social protection (Leighton & Wynn, 2011). In this paper present the first results of a consilience framework that we have developed and tested at this stage only within Australia, to reconcile the varying definitions, methodologies and purposes found within three large Australian data sources about selfemployment/ contracting. The results are a dynamic and multilayered profile of the self employed contractor as seen through labour market statistics, taxation office liabilities and marketplace consumer. The first view draws on two new reports from the Australian Bureau of Statistics (ABS) which identifies people who work as independent contractors. The second view is from four specialist reports into micro-business from the Australian Taxation Office (ATO) while the third perspective comes from marketing research company Roy Morgan and draws on information collected between January 1999 and December 2008.
Method Any attempt to understand the independent contractor sector means adopting an approach that moves beyond simply interrogating existing data and research into this population – driven mainly by the fact that such sources are not only limited but also very scarce. As will be shown below, data on independent contractors in Australia has only been 6
available at a national level since 2008. Taking a more generous view and expanding the search into the language of the micro business owner or the self employed sector provides a wealth of data. The problem with this wealth is that the data available has been collected from a variety of perspectives and reasons with the intended use providing both constraints and opportunities. This is where the notion of the consilience framework suggested by Carsud et al (2009) provides a means of aligning and acknowledging views from across and between disciplines. The issue is whether this data can be reconciled to ensure, despite the terminology, that it is all focused on the same population. The second issue, which may well underlie the first, is to keep in mind the reasons that the data under investigation was gathered in the first place. Further, a consilience approach allows us to set a multi-layered view of the independent contractor/ micro business owner/ self employed person important in terms of this group as: 1. Workers - in that they work for a living but they are not employees, and no amount of reclassification for taxation purposes, superannuation purposes, labour law purposes can change the fact that these individuals think and act differently in relation to work and their business than the average employee. 2. Businesses - in that they engage in business, but they are qualitatively as well as quantitatively different to a large or even medium sized business. 3. Consumers - in that they buy, use and consumer products and services but they are different to other consumers in that they also produce products/services; their choices reflect trade-offs and multi-purpose considerations (consumer and business person). Based on this tripartite view, the aims of our research are twofold. The first is to clearly identify and summarise the key features of three of the largest databases and research resources available within Australia for profiling this complex sector. The second is to see 7
what synthesis can be achieved between these three sources as resources and so develop a deeper understanding of this sector. The three databases and research resources we draw on in this paper align with the multilayered view offered above of independent contractor as: 1. Workers - derived from the Australian Bureau of Statistics (ABS) 2008 Forms of Employment Survey and the 2009 Australian Labour Market report which specifically identified and reported for the first time on independent contracting; 2. Businesses –drawn from four reports by the Australian Taxation Office (ATO) into the micro business sector; 3. Consumers –drawn from both an analysis of the Roy Morgan Research Asteroid database as well as from a 2009 Roy Morgan Research report into the self employed in Australia. Results – The Three Views This paper draws together three of the largest databases available in Australia which deal with the population known either directly or indirectly as the independent contractor. The ABS view The first view is from the Australian Bureau of Statistics (ABS) and is drawn from the first report on independent contracting in an Australian to actually use the terminology of independent contracting. The 2009 Australia Labour Market survey (ALMs): a) defines independent contractors as; “those who operate their own business and who contract to perform services for others without having the legal status of an employee, that 8
is, they are engaged by a client under a commercial contract, rather than as an employee under an employment contract. Thus, independent contractors have the same rights as their clients under common law to control the terms of the contract” (ABS, 2009a p.19). b) reveals that the Australian workforce is made up of 2.1 million ―independent contractors‖ and ―other business people‖ and accounts for: 19% of total workforce 28% of private sector workforce Examining the ABS data in more detail reveals some surprises. The first is shown in Figure 1 below where ABS data shows a clear domination by the 35+ age group, contradicting the common view of independent contracting as a young person‘s option. Further, around half of independent contractors (50% of men and 58% of women) were aged between 35-54 years.
Figure 1: Independent Contractors by Age and Sex
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Figure 1 also shows that there were proportionally more men than women across all age groups. Another view is that contracting has typically been associated with the blue collar area but the ABS data, revealed in Figure 2 below, shows the dominance of professionals followed by technical and trades workers within independent contracting. Overall, male independent contractors were most likely to be Technicians and Trades Workers, with over one third (36%) employed in this occupation followed by Professionals (19%).
Figure 2: Independent Contractors by Occupation
While technical & trades and professional occupations account for 55% of male independent contractors, clerical & admin as well as professional occupations account for 55% of females. The ABS (2009a, p.20) notes that the rate of 32% for female professionals in contracting exceeds the 24% found in this occupation amongst female employees. The importance of the construction industry emerges in Figure 3 and also reveals that male independent contractors were most likely to be found operating in Construction, with 41% working in that industry.
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Figure 3: Independent Contractors by Selected Industries
The great difference between the genders is shown also where the highest proportion of female independent contractors is found in the Professional, scientific and technical services (23%) industry. It is important to caution that the ABS (2009a) observes that the term industry used in FOES and ALMS of independent contractors reflects the industry of the independent contractors' business rather than the industry of their client. The working hours of independent contractors are much more variable when compared to general other business operators as well as traditional employees. It is well known that individuals who operate their own business tend to work longer hours than those who are employees and this comparative view is the focus of the ABS in their presentation of independent contractor data. As Figure 4 shows, the working hours of independent contractors are much more variable when compared to the other two forms of employment. While the average weekly hours of male independent contractors was 44 hours per week, female independent contractors worked an average of only 27 hours. Thus, while male independent contractors work less than other males business operators, (who work 49 hours on average), they work more than male employees (who work 41 hours on average).
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Figure 4: Average Weekly Hours Worked by Males & Females
The 27 hours female independent contractors work in an average week however, is less than the 33 hours worked by both female employees and other business operators. This result suggests that the profile and possibly the motivations of females in independent contracting may be quite distinct from other forms of employment. Continuing the theme of variability within independent contracting noted in the section above, the number of hours worked also varied from those engaged in other forms of employment. Figure 5 shows that while over 55% of male independent contractors worked ‗weekdays only‘, this compared unfavourably with over two thirds (69%) of employees but favourably with less than half (43%) of other business operators worked ‗weekdays only‘. Figure 5: Days of the Week Worked
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Behaviours/motivations – the ATO view As with the ABS data, the perspective from the ATO is a macro one of the segment they identify as micro-business. The focus of the ATO is on the individual as a client/taxpayer rather than as a form of employment, and the language of micro business rather than independent contractor is a clear move away from the lengthy, legal history of taxation and the vexed question as to who has the liability to pay. It is worth noting that in most Western nations it is the dual, and often related, areas of occupational health and safety (OH&S) and taxation that generate the largest academic and practitioner literatures on independent contracting. Four major commissioned ATO reports examined for this paper. These were; ATO (2008) ‗Understanding the characteristics of micro business tax debtors‘ by IPSOS Eureka, ATO (2008a) Profiling the micro business segment communication and information needs November 2008 by GfK bluemoon, ATO (2009) 2008-09 Compliance Program and ATO (2009a) Understanding Preventative, Facilitative and Punitive Payment Measures for Micro Businesses July 2009 by GfK bluemoon. The changing attitude of the ATO to the micro business/independent contractor sector is reflected in the strong methodological blend of qualitative and quantitative research in their reports. While each report was between 30 to 120 pages in length, the essential elements of each of the four are summarised briefly below. 1) Debt - micro business debtors were not comfortable with any form of debt but especially tax debt. This finding has relevance for those dealing with micro business as a client and indicates that such dealings will be positive. New businesses, those in operation for under a year, over-represented among debtors 2) Business life cycle and behaviours not static - The potential to change in perceptions as well as the actual behaviour of micro business owners is an important contribution to understanding them. The quantitative results from one of the ATO 13
reports found consistent differences amongst micro business within the six industry segments and often apparently linked to life cycle stages with more established businesses ―generally more likely to have a current or recent debt‖. This contrasts with the results of the quantitative study which found new businesses, those in operation for under a year, over-represented among debtors (ATO, 2008 p. 70). 3) Business competency - The finding that most micro-businesses (79%) reported having an accountant working for their business and that many (43%) also had a bookkeeper. (ATO 2008a, p.46) is generally indicative of a high level of professional support. This accords with the view of micro business being quite well organised found in the ABS results above and is further advanced in the ATO findings that only 14% of micro businesses had no software. Further to this was the very clear willingness of most micro businesses to conform and do what is ―right‖ as far as tax issues. Overall, there is marked ATO understanding of the need to move to focus on ―the relationship between tax competency and the business owner as opposed to the business itself‖. 4) Large Organisations dealing with micro-business people - The results from these two tables clearly indicate that a ―one size fits all‖ approach will not create either competency or attitude change. A defining factor of micro business is the fact that it is run by individuals who expect to be treated as such but may not necessarily understand ATO concerns and communications
Behaviours/motivations – the Roy Morgan view Roy Morgan data provides a unique market research/consumer perspective to this desktop audit of the micro-business sector within Australia. While the view they provide is explicitly from a marketing context, taking the perspective of the self employed as a 14
consumer, the richness of the questions Roy Morgan asks provides the basis for a multi dimensional perspectives. The results indicated the value of this source is the ability to generate a much greater understanding and appreciation of the group they categorise as self employed. The self employed as consumers - The index chart presentation of Figure 6 shows that the self employed are at least 41% more likely to earn more than the average Australian for each of the income levels.
Figure 6: Income by Index Chart
NB: Guide to reading Roy Morgan Research charts All charts are designed to represent a comparison of the target group with the Australian population aged 14+. This is presented using an Index. All characteristics on the right of the chart are displayed more by the target group than the population. Characteristics on the left of the chart are displayed less by the target group than the population. Index = comparison of target profile group to total population (If index = 95, a person from the target profile group is 5% (100-95) less likely than the total population to belong to that particular row group. If index = 108 a person would be 8% more likely to belong to the row group. Professional/manager and skilled worker occupations emerges strongly and dismisses the common belief that self employment as a low skill option.
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Figure 7: Occupation by Index Chart
Linked closely to the notion of socio economic status above is the notion of disposable or discretionary expenditure. The result that comes through strongly in Figure 8 is the fact that self employed dominate the Roy Morgan Big spender category.
Figure 8: Discretionary Expenditure by Pie Chart, Table & Index Chart
Life Cycle and Number of Children of the Self-Employed - The social context of the self employed is illustrated in Figure 9 below and adds to the view we already have from the ATO data of self employed generally being 35+ and often with children in the mid life cycle.
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Figure 9: Life Cycle and Number of Children by Index Chart
This particular dataset is worth analysing further for the explanation it may offer for the reduced working hours of females in self employment to see if the primary care-giving duties widely offered the academic literature suggests are the substantiated here. Reasons for female moves into contracting is that they are likely to be quite distinct and to be strongly motivated, possibly by childcare and caring for dependents. Overall the view which emerges from Roy Morgan is that the independent contractor/ micro business/ self employed are largely a highly self determined group of people who look to themselves first and tend to be mistrustful of authority. Discussion We set out to undertake a consilience approach to drawing together a view of the independent contractors in the belief that they are an important group in the market and society who are uniquely defined by their 'Micro-Business' owner status, and a plethora of 17
values, choices, needs and expectations that go along with that. To this end, we have attempted to reconcile three distinctively oriented sets of research and databases - namely the ABS view of the contractors as workers; the ATO view of micro businesses as businesses and Roy Morgan Research into the self employed as consumers. While the language and terminology of each of the three source organisations has been different, the individuals they focus on are essentially the same. The common interest has been the smallest of small businesses—that is, the people who genuinely work for themselves as self-employed persons. While the international debate and argument amongst academics, lawyers and statisticians over who comprises the group and how many people are in it, we have been able to actually prove that the terms ‗micro-business‘, ‗self-employed‘, ‗independent contractors‘, and ‗nonemployees‘ are all interchangeable and are collectively and individually appropriate terms to describe the sector. The defining essence of their work life is that their individuality is their business. The essential attribute of entrepreneurship, of risking themselves is at the heart of what they do. When these groups (individuals/partnerships/companies/trusts) are brought within the definition, the ABS statistics indicate that the sector constitutes around 20 per cent of the Australian workforce—that is, some 1.9 million people. Further, in beginning this task of reconciling the views provided by the ABS, the ATO and Roy Morgan Research sources to profile individuals within this sector as a worker, business and consumer. While the constant crossovers in behaviours and attitudes between the categories was implicit in both the ABS and ATO data – as
for instance in the
intertwining of the ATO micro business numbers, they are made explicit in the Roy Morgan Research in which they sit as they are, simultaneously, businesses, family people and consumers. What has emerged is that their needs in each of these categories is constantly intermingled and that they impact one on the other in ways that do not occur with traditional employees or consumers, for example. As noted by Anderson et al (2009) ―the remarkable 18
juxtapositioning of such negative and positive understanding‖ is part and parcel of self employment, their lives involve perpetual trades-offs, compromises and priority-resetting. Their behaviours and attitudes reflect this. The paradox of micro business is also reflected in the tension between government policy, large organisations and issues such as protection and vulnerability also emerge. These are familiar themes in small business research (see for example Henbane 2010; Griffins, Kickul & Carsrud, 2009 and Robson, Wijbenga & Parker, 2009). Our study has allowed key notions within these tensions, such as compliance, to be investigated from different perspectives. From the administrative focus of the ATO investigation results which resonate with the views of Nijesen et al (2009) and Mole et al (2009); to the social focus of the Roy Morgan research – which finds commonality with studies such as Gartner (2010) and Anderson et al (2009). Having substantiated the compatible nature of the three sources and the unique contribution each makes, we have a strong base to delve deeper into a more sophisticated analysis. The richness of the Roy Morgan data has only been skimmed and the Asteroid database provides fertile ground for more targeted work, directed by the data from the ABS and the ATO. Further, the qualitative research initiatives begun by ATO and the profiles developed also provide the potential for further research. These directions are supported by prior research – such as the gendered side of micro-business investigated by Baines and Wheelock (1998), Patterson and Mavin (2009) or Thompson, Jones-Evans and Kwong (2009) who add different perspectives to the notion that the gender divisions of labour are typically reproduced in traditional fashion. Baines and Wheelock (1998: 579)They suggest that female ―micro-business represents a return to traditional ways of organising business - by integrating business and household so that the traditional embedding of business and family of inbetween pre-modern institutions is reinvented‖. The heterogeneous nature of women in small business and the reasons behind their ―failure‖ to ―grow‖ their businesses is also in evidence 19
and supports prior findings that the ―multiple trajectories that women follow in their businesses, the type of businesses that they operate and their relation to the stages of a woman‘s/business life cycle‖ (Still & Timms, 2000 p.272). The gendered nature of self employment emerges strongly within all three databases we examined and is something we are keen to explore in more depth, particularly with a source as rich as the Roy Morgan database. Conclusion Our study reveals strong evidence for the view that independent contractors are a dynamic, entrepreneurial and complex group that defy many of the age, gender and industry stereotypes that law and policy makers confine them to. The demographic and psychological profile we have found through applying a consilience framework reveals individuals who are highly skilled, self reliant and likely to reject the notion of getting a "proper job". While our initial results are confined here to Australia, further research emerging internationally, supports the view that legal, fiscal and psychological tensions around "new" self employment are world-wide challenge to established systems of legal, social and government regulation. Yet, the increasing global move to entrepreneurial activities also represents a future where individuals are increasingly confident and competent in organising their own employment. We conclude that the sooner we accept the reality of these moves and begin to examine what they really mean, the sooner these challenges can be answered and opportunities realized as sustainable development depends on, first, understanding of contractors and second, appreciating the regulatory framework and its impact.
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