Abstract

The presented article focuses on the protection of employees’ income, one of the many public interests the state pursues. Legislation creates several levels of employee income protection, from which the public interest of the state in this area of regulation can be induced. The article describes the substantive and procedural instruments of employee protection and compares specific forms of regulation in different legal systems. Based on these findings, appropriate de lege ferenda changes to regulation are presented, proposed, and argued. Finally, the article draws attention to the close connection between the world of work, labour regulation, financial (tax) law and economics, and hopes to instigate discussions between experts across the different legal sectors.

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