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Social Law 4.0 / Chapter 14 Taxation of the Platform Economy: Challenges and Lessons for Social Security
Social Law 4.0 / Chapter 14 Taxation of the Platform Economy: Challenges and Lessons for Social Security
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Chapter
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1–12
Titelei/Inhaltsverzeichnis
1–12
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13–72
Part I: Starting Points: The Changing World of Work as a Challenge for Social Security
13–72
13–38
Chapter 1 Social Law 4.0: Challenges and Opportunities in Social Protection
Ulrich Becker, Olga Chesalina
Ulrich Becker, Olga Chesalina
13–38
Details
I. Starting Points
Details
1. Digitalisation, Industrial Relations and Social Protection
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2. Core Questions
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a) Access to Social Protection
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b) Financing of Social Protection
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3. Aim of the Project and State of Research
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a) Insights from Innovations in Social Protection
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b) Innovations in Research
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II. Structure and Contents
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1. Background
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2. Ensuring Social Security: Employment Status Classification and Innovative Solutions
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3. Financing Social Security: Experiences and New Approaches
Details
4. Transborder Perspective: The Future Role of the European Union
Details
III. Conclusions and Perspectives
Details
39–72
Chapter 2 Platform Work: Critical Assessment of Empirical Findings and its Implications for Social Security
Olga Chesalina
Olga Chesalina
39–72
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I. Introduction
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II. Platform Work: What is Really New?
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III. Empirical Evidence
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1. Situation at a Glance
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2. Shortcomings of Empirical Studies
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3. Cross-Border Labour Flows in Platform Work
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IV. Implications for Social Security in Empirical Studies
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1. Platform Work as a Main Job and as a Side Job, and Motivation of Platform Workers
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2. Characteristics of Dependence
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a) Dependence as a Legal Category
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b) Dependence Explored in Empirical Studies
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3. Access of Platform Workers to Social Protection
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4. Comparison of the Situation concerning Access to Social Protection of Platform Workers and Non-Standard Workers, and that of Self-Employed Persons
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V. Implications for Social Security from Practical Evidence
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VI. Conclusion
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73–228
Part II: Ensuring Social Security: Employment Status Classification and Innovative Solutions
73–228
73–96
Chapter 3 The Sharing Economy in Belgium: Status due to Taxation or Non-Status?
Yves Jorens
Yves Jorens
73–96
Details
I. Introduction
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II. The Sharing Economy under Belgian Social Law
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1. Indirect Legal Status
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2. Non-Status
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3. Is the Sharing Economy not Labour?
Details
4. Back to the Drawing Board
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III. Towards New Protection for Platform Workers?
Details
IV. Conclusion
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97–116
Chapter 4 Is the Classification of Work Relationships Still a Relevant Issue for Social Security? An Italian Point of View in the Era of Platform Work
Edoardo Ales
Edoardo Ales
97–116
Details
I. Introduction
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II. The Classification of Work Relationships: The Beginning
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III. Subordination and Autonomy: A Political and Legal Issue
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IV. Coordination: A New Star is Born
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V. The Beginning of Ambiguity
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1. The Extension of Subordinated Social Protection to Autonomous Work
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2. “Hetero-Organisation”: A New Challenge for Subordination
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VI. Platform Work and its Varieties
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1. Smart Working (on Platform) as a Modality of Subordinate Work
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2. Platform Work as a Modality of Hetero-Organised Collaboration
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3. Platform Work as a Modality of (“False”) Autonomous Work
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VII. Conclusion
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117–146
Chapter 5 Relationship between Employment Status and Scope of Social Security Protection: The United Kingdom Example
Philip Larkin
Philip Larkin
117–146
Details
I. Introduction
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II. Evaluation of Non-Standard Forms of Employment
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1. Advantages of Non-Standard Forms of Employment
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2. Disadvantages of Non-Standard Forms of Employment
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III. Universal Credit and Other Related Social Security Benefits
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1. Universal Credit, Unemployment and Work
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2. Universal Credit, New Style ESA, and Incapacity for Work
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3. The Legislative Benefit Cap
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IV. Non-Standard Forms of Work and the Social Security System
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V. Judicial Action in the Sphere of Non-Standard Work
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VI. Social Security Reforms for the 21st Century UK Labour Market
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VII. Conclusion
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147–170
Chapter 6 Extending Social Insurance Schemes to “Non-Employees”: The Dutch Example
Gijsbert Vonk
Gijsbert Vonk
147–170
Details
I. Introduction
Details
II. The System in the Netherlands and Logical Setup of this Contribution
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III. The Present State of Social Security Law for Non-Standard Workers
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1. Demarcation between Those Who are Considered to be Employees and Those Who are Not
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a) Main Rules
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b) The Role of Case Law
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c) Extending and Limiting the Scope of Application of the Employee Insurance Schemes on the Basis of Legal Fiction
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d) No (Formal) Definition of “Self-Employed Worker”
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e) Practical Assessment of the Nature of the Employment Relationship by the Taxation Authorities
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2. Protection of the Self-Employed against the Risks for which only Employee Insurance Schemes have been Established (i.e. Unemployment, Sickness and Incapacity for Work)
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a) Sickness
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b) Unemployment
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c) Incapacity for Work
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3. Coverage for Extra-Minimal Protection for Old Age and Death through the Occupational Pension System
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a) Second Pillar
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b) Third Pillar
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IV. Policy Objectives, Legislative Change and Proposals for Change
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1. Fighting Bogus Self-Employment and Enforcing Labour Law Protection
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2. Confronting the Great Divide
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3. Borstlap Commission
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V. Conclusion: Lessons (not) to be Learned from the Dutch Experience
Details
171–202
Chapter 7 Collective Agreements and Social Security Protection for Non-Standard Workers and Particularly for Platform Workers: The Danish Experience
Natalie Videbæk Munkholm
Natalie Videbæk Munkholm
171–202
Details
I. Introduction
Details
II. Social Security Measures – The Legislative Framework and Recent Reforms
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1. Sick Leave Benefits
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2. Maternity Leave Benefits
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3. Unemployment Insurance
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4. Cash Benefits
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5. Retirement Pensions
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6. Occupational Injury Insurance
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III. The Role of Social Partners in Improving Social Security for Platform Workers
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IV. Conclusion
Details
203–228
Chapter 8 Looking for the (Fictitious) Employer – Umbrella Companies: The Swedish Example
Annamaria Westregård
Annamaria Westregård
203–228
Details
I. Introduction
Details
II. Legal Prerequisites in Swedish Labour Legislation for the Umbrella Company Business Model
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1. Basics
Details
2. A Wide Concept of Employment in Labour Law
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3. No Requirement for Duration of Time
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4. Generous Possibilities for Fixed-Term Employment
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5. Umbrella Companies and Temporary Work Agencies
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III. Umbrella Companies and the Concept of Employment according to Social Security Legislation and Unemployment Insurances
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1. The Concept of Employment in Social Security Legislation
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2. The “Intention of the Parties” Criterion
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3. Social Security for Umbrella Company Workers
Details
4. Unemployment Benefits for Umbrella Company Workers
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IV. The Importance of Collective Agreements – Supplemental Benefits
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1. The Social Parties and New Phenomena in the Labour Market
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2. Supplemental Collective Agreements
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V. Conclusion
Details
229–306
Part III: Financing of Social Security: Experiences and New Approaches
229–306
229–256
Chapter 9 The Influence of the Platform Economy on the Financing of Social Security: the Spanish Case
Borja Suárez Corujo
Borja Suárez Corujo
229–256
Details
I. Introduction
Details
II. The Legal Classification of Platform Workers
Details
III. The Platform Economy and its Impact on Social Security
Details
IV. Coping with the Financial Risks Associated with the Platform Economy? Small Steps, So Far
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V. Preserving or Transforming the Financial Structure of Social Security Systems in a Context of Ageing?
Details
VI. Conclusion
Details
257–280
Chapter 10 Social Security in the Platform Economy: The French Example – New Actors, New Regulations, Old Problems?
Francis Kessler
Francis Kessler
257–280
Details
I. Introduction
Details
II. Financing Social Security: Main Principles
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III. First Legislative Initiatives to Take Account of the Platform Economy
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1. The Premises: The Mettling Report and the France Stratégie Report
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2. Legislative Attempts
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a) First Attempt: Law on Work, Modernising the Social Dialogue of 2016
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b) Second Attempt: Law to Choose One’s Professional Future of 2018
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c) Law on Mobilities of 2019
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IV. New Sources of Financing in a Gig Economy: The Example of Rental of Furnished Accommodation for Short Periods
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1. Definition(s)
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a) Bed and Breakfast
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b) Furnished Tourist Accommodation
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2. Affiliation and Contributions
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a) Bed and Breakfast
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b) Furnished Tourist Accommodation
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V. Anti-Fraud Measures: New Forms of Control
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VI. Conclusion
Details
281–306
Chapter 11 New Forms of Employment and Innovative Ways for the Collection of Social Security Contributions: The Example of Estonia
Gaabriel Tavits
Gaabriel Tavits
281–306
Details
I. Introduction
Details
II. New Forms of Employment
Details
III. Scope of Regulation of the Social Protection Rights
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1. The Constitutional Framework of Social Protection
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2. Benefits Included in the Social Protection System and Personal Scope
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3. Taxes and Contributions Foreseen for Financing Social Protection
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IV. New “Workers” Outside of Social Protection
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1. General Tendencies of Development of Social Protection
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2. Shortcomings in Health Insurance Cover
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3. Unemployment Benefits – Access for the Privileged
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V. Entrepreneur Account – a New Opportunity
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1. What is an Entrepreneur Account?
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2. Necessary Social Security Protection (Example: Health Insurance)
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3. Entrepreneur Account – Sufficient for Social Protection?
Details
VI. Conclusion
Details
307–393
Part IV: Transborder Perspective: The Future Role of the European Union
307–393
307–334
Chapter 12 Building Up and Implementing the European Standards for Platform Workers
Paul Schoukens
Paul Schoukens
307–334
Details
I. Introduction
Details
II. Platform Work as a New Non-Standard Work Form
Details
1. Platform Work
Details
2. Platform Work Compared to Standard Work
Details
III. Platform Work as a Challenge for Organising Social Security
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1. What is “Work”?
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2. Who is the Employer?
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3. Irregular Work Patterns
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4. Virtual Mobility of Platform Workers
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IV. The EU Recommendation on Access to Social Protection
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1. The Recommendation as a Concrete Outcome of the European Pillar of Social Rights
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2. Access to Social Protection
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a) Formal Access
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b) Effective Access
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c) Adequate Benefits
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d) Transparent Access
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V. The EU Recommendation: Are the Needs of Platform Work Sufficiently Addressed?
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1. Platform Work: Self-Employment or Wage-Earnership?
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2. Low-Income Groups Covered by the Guarantee of Adequate Benefits?
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3. What is a Professional Activity and What is Not?
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VI. An Alternative to Benefits Harmonisation: Towards an EU Financing Fork?
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VII. Conclusion
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335–362
Chapter 13 Social Law 4.0 and the Future of Social Security Coordination
Grega Strban
Grega Strban
335–362
Details
I. Introduction
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II. Coordination of Social Security Systems
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1. The Objective
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2. Two Paradoxes
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III. Distinctive Definitions
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IV. Applicable Legislation
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1. Impact of Qualification to Collision Rules
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2. Rules on Marginal Activity
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3. Minimum Coverage for a Legislation to be Applicable?
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4. Only Voluntary Insurance for Non-Standard Workers?
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V. Equality of Treatment
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VI. Aggregation of Periods
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VII. Export of Benefits
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VIII. Conclusions and Proposals de lege ferenda
Details
363–393
Chapter 14 Taxation of the Platform Economy: Challenges and Lessons for Social Security
Katerina Pantazatou
Katerina Pantazatou
363–393
Details
I. Introduction
Details
II. Platform-Related Issues and International Initiatives
Details
1. Relationship of Platform and Work Status
Details
2. Labour-Related Tax Incentives for Platforms
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III. Tax Issues and Employment Relationship: National Responses
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IV. What can we Learn from Taxation?
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1. Double Tax Treaties and the OECD MC
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2. Can VAT Provisions be of any Help?
Details
a) Carrying out Activities “Independently”
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b) Taxable Person
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c) Economic Activity/ Income Definition
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3. Enforcement and Collection
Details
V. Conclusion
Details
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Social Law 4.0 , page 363 - 393
Chapter 14 Taxation of the Platform Economy: Challenges and Lessons for Social Security
Autoren
Katerina Pantazatou
DOI
doi.org/10.5771/9783748912002-363
ISBN print: 978-3-8487-7149-3
ISBN online: 978-3-7489-1200-2
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