scholarly journals Policy Forum: Tax, Social Security, and Employment Status—Removing the Distortions in the United Kingdom

2021 ◽  
Vol 69 (2) ◽  
pp. 545-557
Author(s):  
Judith Freedman
Keyword(s):  
Social Security ◽  
Employment Status ◽  
New Technologies ◽  
Case Law ◽  
Social Security Systems ◽  
Security Systems ◽  
Structural Repair ◽  
The United Kingdom ◽  
Policy Objectives ◽  
Policy Forum

The COVID-19 pandemic has strained tax and social security systems. Cracks that have existed for some time have been opened up further and are unlikely to close without structural repair. New insights into the shifting nature of work, combined with the development of technologies that can provide modern, practical solutions to old problems, offer the opportunity to rethink the way we tax gig workers and other non-standard providers of labour. This article argues that we need to free ourselves from the employment status classifications developed in other areas of law, for other purposes, when we consider the design of tax and social security provisions. We should aim to harmonize the tax and social security treatment of all those who provide labour as far as is practically possible in order to increase equity and remove distortions. Where that cannot be achieved, despite the benefits of new technologies, dividing lines should be dictated by tax and benefits policy objectives rather than linkages to case law that has evolved in other areas.

scholarly journals Sincere Cooperation, Mutual Trust, and Mutual Recognition in Social Security Coordination

2020 ◽  
Vol 13 (3) ◽  
pp. 89-108
Author(s):  
Henrik Wenander
Keyword(s):  
Social Security ◽  
Mutual Recognition ◽  
Case Law ◽  
Free Movement ◽  
Mutual Trust ◽  
Social Security Systems ◽  
Security Systems ◽  
Member States ◽  
Legislative Choice

This article looks into the meaning of the concepts of sincere cooperation, mutual trust, and mutual recognition in EU social security coordination. It analyses the legislative choice of coordination as the main regulatory mechanism in the field, and examines the role of administrative cooperation. Furthermore, the article highlights the challenges that arise in situations where mutual recognition is required under the Regulations, as in connection with portable documents relating to the posting of workers. It also considers the limits to mutual trust via the principle of prohibition of fraud and abuse of rights established in the case law of the CJEU on free movement. In the last few years, this principle has been extended into the field of social security law, notably in Altun. In this way, the coordination regime does not require totally blind trust: rather, it balances the Member States' interests of maintaining the integrity of their social security systems with the Union interest of simplifying free movement. As in other fields of EU law relating to free movement, the mutual trust between the Member States in social security coordination may therefore be set aside in extraordinary cases.

ON ESTABLISHING APPLICABLE LEGISLATION IN THE CASE OF THE SIMULTANEOUS EXECUTION OF WORK IN MORE THAN ONE MEMBER STATE IN THE COORDINATION OF SOCIAL SECURITY SYSTEMS

2021 ◽  
Vol specjalny (XXI) ◽  
pp. 665-676
Author(s):  
Krzysztof Ślebzak
Keyword(s):  
Social Security ◽  
Member State ◽  
Practical Importance ◽  
Case Law ◽  
The European Union ◽  
Social Security Systems ◽  
Security Systems ◽  
The Supreme Court ◽  
The Subject ◽  
The One

The subject of the study is determining legislation applicable in case of pursuing activity as an employed person simultaneously in the territory of more than one Member State under the coordination of social security systems in the EU. This issue in question is of interest of case law, especially one of the Supreme Court and the one of the Court of Justice of the European Union. It is of fundamental practical importance. Since conditions for determining the applicable legislation are different, more liberal in the case of simultaneous work in the territory of at least two Member States than in the case of the posting of workers, a conclusion that in the case of performing work under the same employment contract with one employer in successive periods of time, it possible to determine that legislation according to the rule applicable in the case of simultaneous pursuing activity in the territory of more than one Member State, means that employers gain an opportunity to apply social security legislation in force at their seat without any time limits. This, in turn, directly affects legal conditions under which freedom to provide services and freedom of movement of workers related thereto may be exercised.

scholarly journals Adapting social protection to the needs of multiple jobholders in Denmark, the United Kingdom and Germany

2021 ◽  
pp. 102425892199103
Author(s):  
Lukas Jerg ◽  
Jacqueline O’Reilly ◽  
Karin Schulze Buschoff
Keyword(s):  
United Kingdom ◽  
Social Security ◽  
Social Protection ◽  
Social Security Systems ◽  
Security Systems ◽  
Employment System ◽  
The United Kingdom ◽  
Recent Trends ◽  
Platform Economy ◽  
Different Levels

Working in two or more jobs at the same time creates special needs in terms of social security that differ from those of standard dependent employees or the self-employed. To investigate how well social security systems adapt to multiple jobholders we examine three case studies of countries with different levels and trends in multiple jobholding: Denmark, the United Kingdom and Germany. We review recent trends and policies to address social protection gaps for multiple jobholders in these countries prior to and during the COVID-19 pandemic, and the extent to which the emergence of the ‘platform economy’ can exacerbate multiple jobholding. We conclude that attempts to resolve the gaps in social security protection reflect distinctive characteristics of each employment system.

scholarly journals The EU social pillar

2018 ◽  
Vol 20 (3) ◽  
pp. 219-241 ◽  
Author(s):  
Paul Schoukens ◽  
Alberto Barrio ◽  
Saskia Montebovi
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Social Protection ◽  
Employment Relationship ◽  
Social Security Systems ◽  
Security Systems ◽  
The United Kingdom ◽  
Regulatory Approach ◽  
Standard Employment Relationship ◽  
The Eu

With atypical work gaining popularity, platform work seems to combine all the elements which, by deviating significantly from the standard employment relationship, challenge social security systems. After an overview of the features of the standard employment relationship and the different ways in which non-standard forms of work diverge from them, the article focuses on the nature of platform work. It then analyses how platform work is regulated in five European social security systems (i.e. Germany, France, the United Kingdom, the Netherlands and Belgium), and how this regulation may fare when analysed under the lens of the recent European Commission’s proposal for a Council Recommendation on access to social protection for workers and the self-employed. The article concludes by highlighting the need for further adaptation of social security systems to the specific features of platform work, and by noting the risks of a regulatory approach towards this new form of work being dominated by the exclusion of low-paid work from the scope of labour-related social insurance schemes.

scholarly journals Understanding Social Security Development: Lessons From the Chinese Case

SAGE Open ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 215824402110326
Author(s):  
Guan Huang ◽  
Zhuang Cai
Keyword(s):  
Social Security ◽  
Political Legitimacy ◽  
Political Context ◽  
Common Mechanism ◽  
Social Security Systems ◽  
Security Systems ◽  
Security Research ◽  
Chinese Case ◽  
Thematic Approach ◽  
Convergence And Divergence

Understanding the development of social security systems constitutes the ultimate goal of social security research. This review traces and compares two schools of thought regarding social security development: the convergence and divergence schools. Using a thematic approach, this article first categorizes extant studies into one of these two schools and then identifies the broadly accepted mechanism of social security development by comparing them. After reviewing the extant research and its theoretical underpinnings, this article applies Mill’s methods of agreement and difference to show how the Chinese case contributes to and challenges our understanding of social security development. By discussing the assumptions of current research on social security development in light of the Chinese case, this article illuminates how political legitimacy serves as a common mechanism of social security development regardless of political context or structure.

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