In the UK at least, if you are a contractor you are legally not an employee. If you took any employee benefits, the tax man could retroactively classify you as

In the UK at least, if you are a contractor you are legally not an employee. If you took any employee benefits, the tax man could retroactively classify you as an employee and demand a huge tax bill from you. So many contractors would refuse any such benefits even if they were offered. Some didn't care of course and took them anyway, but they were potentially setting themselves up for a huge legal and tax problem.