Labor Code of the Philippines (Article 109)

According to the Labor Code of the Philippines (Article 109), an independent contractor is an individual (not an entity) who offers his/her talent or expertise in the form of services for and in consideration of professional fee, without entering into an employment contract with the one hiring, who is not an employer. The provisions of existing laws to the contrary notwithstanding, every employer or indirect employer shall be held responsible with his contractor or subcontractor for any violation of any provision of this Code. For purposes of determining the extent of their civil liability under this Chapter, they shall be considered as direct employers.