This contribution deals with problem of misclassification of employees as independent contractors and new points of view recently presented by Supreme Administrative Court of Czech Republic. The main aim of the contribution is to confirm or disprove the hypothesis that generalization of based work and making relevant private will is the correct way for judging cases of misclassification of employees as independent contractors. To confirm or disprove the hypotheses author will use analytics methods of qualitative research typical for law as several ways of interpretations of law. To confirm or disprove of the hypothesis author will use scientific methods such as analysis, implementation of premises for the purpose of testing it in legal approach of Czech legal order and others. There is no integrated publication dealing with misclassification of employees as independent contractors.