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Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience

Author

Listed:
  • Maria G. Girich

    (Center for Competence and Analysis of OECD Standards RANEPA, Moscow 119571, Russian Federation)

  • Kristina V. Ivanovicheva

    (Russia-OECD Club RFTA, Moscow 119285, Russian Federation)

  • Antonina D. Levashenko

    (Center for Competence and Analysis of OECD Standards RANEPA, Moscow 119571, Russian Federation)

Abstract

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.

Suggested Citation

  • Maria G. Girich & Kristina V. Ivanovicheva & Antonina D. Levashenko, 2022. "Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 44-60, June.
  • Handle: RePEc:fru:finjrn:220303:p:44-60
    DOI: 10.31107/2075-1990-2022-3-44-60
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    References listed on IDEAS

    as
    1. World Bank, 2019. "World Development Report 2019 [Rapport sur le développement dans le monde 2019]," World Bank Publications - Books, The World Bank Group, number 30435.
    2. De Stefano, Valerio. & Durri, Ilda. & Stylogiannis, Charalampos. & Wouters, Mathias., 2021. "Platform work and the employment relationship," ILO Working Papers 995121493302676, International Labour Organization.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    online platforms; employment; OECD; taxation; social insurance; self-employed;
    All these keywords.

    JEL classification:

    • K31 - Law and Economics - - Other Substantive Areas of Law - - - Labor Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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