Back-to-back contracts link the contract that is issued by the agency/end client with the contractor. Parasol accepts the terms of the contract issued by the agency/end client on your behalf, and you accept Parasol's terms and conditions of employment when you join.��The risk relationship between contractor and agency/end-client are detailed within the terms and conditions provided for you. Back-to-back arrangements grant you (contractor) with ownership of the contract and recognise you as an employee of Parasol.