Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience
The issue of online platforms’ employment is topical due to the emergence of questions of application of labor law, taxation and social insurance to such persons providing services via platforms. The purpose of this article is to develop recommendations regarding the regulation of relations arising...
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| Format: | Article |
| Language: | English |
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Financial Research Institute
2022-06-01
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| Series: | Финансовый журнал |
| Subjects: | |
| Online Access: | https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2022/3/statii/03_3_2022_v14.pdf |
| _version_ | 1818216181933277184 |
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| author | Maria G. Girich Kristina V. Ivanovicheva Antonina D. Levashenko |
| author_facet | Maria G. Girich Kristina V. Ivanovicheva Antonina D. Levashenko |
| author_sort | Maria G. Girich |
| collection | DOAJ |
| description | The issue of online platforms’ employment is topical due to the emergence of questions of application of labor law, taxation and social insurance to such persons providing services via platforms. The purpose of this article is to develop recommendations regarding the regulation of relations arising between the platform and its employee in Russia, including the application of labor and business legislation, taxation and social insurance of such persons, taking into account the comparison of the legal regulation in Russia and in foreign countries. The methodology of the work is based on a comparative legal analysis of legal documents in foreign countries (Spain, Great Britain, Italy, France) and Russia. One of the international trends in the regulation of employment on online platforms is the application of labor laws to regulate the relationship between the employee and the platform, or the introduction of a special status of a “quasi-employee” with the provision of platforms with certain obligations to ensure the employment rights of employees. In Russia, the legal status of platform employees is not defined, it is not defined, e.g. whether a person is an employee, an entrepreneur, or a legal entity. For tax purposes, platform employees are usually self-employed (professional income taxpayers), so the article compares the approaches to taxation of such employees in Russia and in foreign countries. Furthermore, the selfemployed in Russia cannot pay social insurance contributions; the article discusses the approaches of foreign countries to social insurance of the self-employed, as well as the issue of the emergence of platforms’ obligations for social insurance of their employees, considering the application of labor law to the activities of those platforms. |
| first_indexed | 2024-12-12T06:47:54Z |
| format | Article |
| id | doaj.art-cef288f2bd6045fe917f7dad90a20008 |
| institution | Directory Open Access Journal |
| issn | 2075-1990 2658-5332 |
| language | English |
| last_indexed | 2024-12-12T06:47:54Z |
| publishDate | 2022-06-01 |
| publisher | Financial Research Institute |
| record_format | Article |
| series | Финансовый журнал |
| spelling | doaj.art-cef288f2bd6045fe917f7dad90a200082022-12-22T00:34:08ZengFinancial Research InstituteФинансовый журнал2075-19902658-53322022-06-0114No. 3446010.31107/2075-1990-2022-3-44-60Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International ExperienceMaria G. Girich0https://orcid.org/0000-0001-8093-2665Kristina V. Ivanovicheva1Antonina D. Levashenko2https://orcid.org/0000-0003-2029-3667Center for Competence and Analysis of OECD Standards RANEPA, Moscow 119571, Russian FederationRussia-OECD Club RFTA, Moscow 119285, Russian FederationCenter for Competence and Analysis of OECD Standards RANEPA, Moscow 119571, Russian FederationThe issue of online platforms’ employment is topical due to the emergence of questions of application of labor law, taxation and social insurance to such persons providing services via platforms. The purpose of this article is to develop recommendations regarding the regulation of relations arising between the platform and its employee in Russia, including the application of labor and business legislation, taxation and social insurance of such persons, taking into account the comparison of the legal regulation in Russia and in foreign countries. The methodology of the work is based on a comparative legal analysis of legal documents in foreign countries (Spain, Great Britain, Italy, France) and Russia. One of the international trends in the regulation of employment on online platforms is the application of labor laws to regulate the relationship between the employee and the platform, or the introduction of a special status of a “quasi-employee” with the provision of platforms with certain obligations to ensure the employment rights of employees. In Russia, the legal status of platform employees is not defined, it is not defined, e.g. whether a person is an employee, an entrepreneur, or a legal entity. For tax purposes, platform employees are usually self-employed (professional income taxpayers), so the article compares the approaches to taxation of such employees in Russia and in foreign countries. Furthermore, the selfemployed in Russia cannot pay social insurance contributions; the article discusses the approaches of foreign countries to social insurance of the self-employed, as well as the issue of the emergence of platforms’ obligations for social insurance of their employees, considering the application of labor law to the activities of those platforms.https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2022/3/statii/03_3_2022_v14.pdfonline platformsemploymentoecdtaxationsocial insuranceself-employed |
| spellingShingle | Maria G. Girich Kristina V. Ivanovicheva Antonina D. Levashenko Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience Финансовый журнал online platforms employment oecd taxation social insurance self-employed |
| title | Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience |
| title_full | Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience |
| title_fullStr | Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience |
| title_full_unstemmed | Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience |
| title_short | Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience |
| title_sort | taxation and social insurance for employees of online platforms comparison of russian and international experience |
| topic | online platforms employment oecd taxation social insurance self-employed |
| url | https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2022/3/statii/03_3_2022_v14.pdf |
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