False self-employment is a situation in which a person listed as an entrepreneur, a freelancer, or temp is a worker performing professional activity under the authority and subordination of another company. Such self-employment is often a way of avoiding social welfare and labor laws, for example by avoiding social security and employer income tax contributions. While the modern "show economy" encourages more casual employment practices for the flexibility of the workforce, the extent to which job disguises are uncertain and the denial of this right is increasingly concerned the authorities.
There is a gray area of ​​self-employed that relies heavily on one customer while legally becoming independent.
Video False self-employment
Principles
The work-salary relationship hidden behind the false pretense of the entrepreneur is in some jurisdictions of violation and non-compliance with the labor law.
For social security, the self-employed are not subject to labor law, but actually work under the employer's authority in a subordinate relationship, under the same conditions as his salaried but without employment contract.
When a salary-work relationship is hidden under a false pretense, there is a lawlessness and both parties expose themselves to sanctions.
Constitutive elements of the contract of employment are usually:
- The work is done;
- for remuneration;
- in a subordinate relationship.
Maps False self-employment
In Belgium
Legislators (Belgium) consider the following elements to define a subordinate relationship:
- There is no worker participation in the profit or loss of the company;
- There is no proper capital investment in the company;
- There is no responsibility or decision making in the company;
- Certainty of getting regular payments;
- The facts have only a single and unique customer company;
- Facts do not have a personal worker/fact not being an employer;
- Facts can not set a person's working period;
- The existence of in-house control procedures, with related sanctions;
- There is no decision-making power related to customer invoices.
Labor law tends in a jurisprudential way to view entrepreneurship as being wrong when many of the above elements are present.
The Council of Ministers (Cabinet of Belgium) on 5 May 2006 examined the legislative proposal (RUU) which no longer refers to "false alarm" (read: false self-employed), but for "adequate qualifications de la". nature des relations de travail "," whether paid or independent. "The bill comes from minister of small business, Sabine Laruelle (MR political party - liberal), and minister of social affairs, Rudy Demotte (PS political party - socialist) Government declaration July 2004 has planned the bill.
The legislative proposal confirms the general principles expressed by jurisprudence and the Court of Cassation: to have an employment contract, there must be an authority and subordination relationship; (and) to have a contract between independent actors, there can be no such relationship. This reflects the party's intentions as stated in their program. Elements such as the freedom to set one's time/work period, the freedom to organize one's work and the possibility of having a hierarchical control allow to evaluate the existence or not of any hierarchical relationship.
In addition, this establishes legal certainty: the current system of contract freedom between parties is confirmed, potential problems are framed in either a particular sector, or in individual situations.
In English
Construction industry
A British trade union, UCATT, specialized in the construction industry, has expressed concern that fake entrepreneurs have been used by many British companies to evade taxes and involve workers without having to respect work rights and rights such as holiday payments, sick payments and pension. In their opinion, while the practice is immoral, it is not, in their view, necessarily illegal. The British taxation arrangement known as the Construction Industry Scheme (CIS) allows registered companies to reduce taxes at source and thus avoids hiring direct workers as their ordinary ordinary employees who would thus gain legal employee rights.
In contrast, ordinary staff may be assumed to be subcontractors who are falsely perceived as self-employed, and thus are responsible for paying their own taxes and social security contributions.
If such persons are not registered as self-employed, they will therefore be held accountable for violating the law to avoid their legal obligations.
Offshore Oil
The UK Government's Revenue and Customs Service HM was discovered in 2013, evidence that some companies and offshore oil industry-related businesses use labor brokers to disguise their employment as self-employed, in particular to avoid paying contributions to national insurance contributions and reducing costs related to worker's right to work.
Spanish
The Spanish Ministry of Public Works is trying (in mid-August 2017) to discuss commercial accounting agencies that charge employers on behalf of regular employees who falsely present self-employed people to avoid or minimize their social security and liabilities (Self-employed people are known as autÃÆ'³nomos in Spanish, and usually raise their own invoices for irregular work assignments themselves). Fidelis Factu Sociedad Cooperativa, better known as Factoo, has been obliged to close its operations following sanctions imposed by the Ministry. There are known to some other cooperatives of this type, although Factoo is the largest so far identified and the first to be closed.
See also
- To treat this issue under US tax laws, see Employee classification faults as an independent contractor
References
External links (France)
- dÃÆ' Â © lit de marchandage
- travail illÃÆ' Â © gal
Source of the article : Wikipedia
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