Jeremy often takes photographs when he is in the countryside. He is a member of the Danish Society for Nature Conservation, which at one point called for photographs of streams in Denmark. Jeremy submitted a couple of photos, one of which was printed in the society's magazine. In return for the photograph, he received a cash payment. Since then, he has submitted several other photos, and he will be paid if they are printed in the magazine.
Our assessment
Jeremy does not have a contract of employment with the Danish Society for Nature Conservation, and he does not run a financial risk in connection with his hobby. Jeremy is therefore a fee-based employee in relation to the amounts he receives from the society.