Samozatrudnienie w świetle prawa Zjednoczonego Królestwa
DOI:
https://doi.org/10.18778/0208-6069.103.03Słowa kluczowe:
samozatrudnienie, status zatrudnienia, Zjednoczone Królestwo, ramy prawne, zabezpieczenie społeczne, prawo podatkoweAbstrakt
Przez ostatnie czterdzieści lat Zjednoczone Królestwo odnotowało gwałtowny wzrost liczby samozatrudnionych. Spowodowało to powrót do debaty nad uregulowaniami dotyczącymi tej kategorii wykonawców pracy. Jakie są główne cechy charakterystyczne samozatrudnionych? Czy podlegają oni prawu pracy i przepisom o zabezpieczeniu społecznym? Niniejszy rozdział odpowiada na powyższe pytania, analizując ramy prawne mające zastosowanie do samozatrudnionych w Wielkiej Brytanii. Autorka w punkcie 2 charakteryzuje główne tendencje w zakresie samozatrudnienia w Zjednoczonym Królestwie, które zostały przedstawione w raporcie brytyjskiego Głównego Urzędu Statystycznego (Office of National Statistics – ONS) za 2020 rok. W punktach 3 i 4 analizuje definicję i ramy prawne gwarantujące ochronę, która ma zastosowanie do samozatrudnionych. Autorka szczególny nacisk kładzie na trójpodział brytyjskiego systemu prawnego w indywidualnym prawie pracy, które włącza pewne kategorie samozatrudnionych do definicji „pracownika” (worker) obowiązującej w Zjednoczonym Królestwie. Na koniec w punkcie 5 przedstawione zostało coraz powszechniejsze zjawisko „fikcyjnego samozatrudnienia” oraz mechanizmy prawne służące do jego zwalczania.
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