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31linked by means of a service agreement. For all legal purposes, the company which carries out theoutsourced services will be the sole employer, and therefore responsible for all legal laborobligations with the employees that render their services. Labor law provides that the company towhich the services are outsourced must have technical and administrative autonomy in renderingthe outsourced services. This implies that the contracting party (the company, in this case) is notallowed to give orders relating to the mode, time, or quantity of the work either to the company towhich the services are outsourced, or to its employees.c) Independent contractorsA company may decide to execute a service agreement with an individual performing as anindependent contractor. However, this agreement may only be arranged for intellectual or artisticoccupations and, in such case, it must be clearly established that the performance of the contractwill be carried out with technical and administrative autonomy, under the account and risk of thecontractor, and therefore without a relationship of dependence or subordination to the hiringcompany.Unemployment National Rate (2013)Colombia is one of the countries in the region with the highest annual growth in labor force.Source: Departamento Administrativo Nacional de Estadística – DANE-.COLO 0605 0851 54391/HBE/KSB4290210346557