Social and Labour Rights of “New” SelfEmployed Persons (and in Particular Self-Employed Platform Workers) in Russia

Abstract

In the first part of the article, the business model of “work on demand” in Russia isdescribed, and the nature and functions of platform providers with particular referenceto labour disputes concerning the classification of platform workers are analysed.Furthermore, the author discusses options concerning the labour protection of platformworkers. Taking into account that workers on demand are classified as self-employedin case law and in practice, the second part of this article reflects implications for taxand social law. Particular attention is paid to the tax holidays of 2017–2019 and thetax on professional income. Hereby the access to social protection for self-employedpersons in general, and for those self-employed who use privileged tax regimes inparticular, is analysed. In the light of these reflections, the false incentives of the tax onprofessional income are investigated. Finally, some conclusions are offered, to explainthe interrelationship between labour, social and tax law. Coordination of legislativemeasures and reforms in labour law, in social law and in tax law is seen as a way toimprove the situation of workers on demand.