’EMPLOYING’ OF SELF-EMPLOYED PERSONS

Marián Mészáros

Received: 10. September 2018, Reviewed: 29. October 2018, Accepted: 30. November 2018


Abstract

This paper deals with topic on potential legal consequences in case of contracted self-employed entities which would perform dependent activity (i.e. work). This paper provides a comprehensive overview of contracting self-employed persons to perform dependent work. This paper not only deals with legality of such practice in the Slovak Republic but also examines and assesses the legal practice of the relevant and competent public authorities in this sphere. Besides the evaluation of the legal situation in the Slovak Republic, this paper also provides an overview of the existing legislation mostly in the Czech Republic as well as an overview of recent case-law of the European Court of Justice in this particular sphere. In this paper author provide analysis of legal issue of employment of self-employed persons not only from the viewpoint of legal system of the Slovak and Czech Republic but also examines this phenomenon using an analytical and comparative method with selected European countries. The aim of this paper was from acquired knowledges draw conclusions and proposals de lege ferenda for the Slovak legislator and public authorities to improve the solution to this legal problem. In conclusion of this paper are mentioned recommendations for another research in this area.

Key words

dependent work, bogus self-employment, švarcsystem, illegal employment, simulated and dissimulated legal act

DOI: 10.33382/cejllpm.2018.01.04

JEL classification: J50, J80, O15



How to cite

Mészáros, M. (2018). ‘Employing’ of self-employed persons. Central European Journal of Labour Law and Personnel Management, 1 (1), 46-67. doi: 10.33382/cejllpm.2018.01.04