Umbrella companies have become increasingly common in the UK since the UK government introduced so-called “IR35” legislation that establishes tests to determine employment status and the possibility of tax breaks for small businesses. According to the criteria of the UK Department for the Economy, Innovation and Skills, it is estimated that there are 4 million temporary workers in the UK, of whom 1.56 million are “classified in a managerial or managerial role, a professional profession or an associated profession”. It is estimated that 14% of professional contractors in the UK currently run their business through an umbrella company.  The contractor or the staff of the umbrella company excludes the work itself, fills in a working time table and the address to the umbrella company (usually by fax or secure web portal) as well as any expense reports. Business negotiators tend to want the best of both worlds. In the agreement, they want to establish the respective rights and obligations of the parties, but they also want to maintain the flexibility they need to cope with ever-changing trading conditions. One of the solutions to this apparent dilemma is to draw up a framework agreement. The second type includes unilateral contracts and commitments, regardless of their origin (for example: In France, Belgium and Sweden are usually a percentage of the invoice amount. . . .