Work Outside Employment Relationship and Selfemployment

Labour Law and Public Finance Aspects

Abstract

Adequate demarcation between the employment relationship and other forms of work is one of the main challenges in the modern labour law. In Slovenia, this demarcation is legally drawn mainly by the principle that work, which contains (all) substantial elements of employment relationship, has to be performed on the basis of employment contract if the law does not provide otherwise. Nevertheless, various forms of work located between employment relationship and self-employment require some special regulation. The paper deals with six special forms of such work that have been so far regulated by the Slovenian legislation: (1) temporary or occasional work of retired persons, (2) temporary or occasional work of secondary school and university students, (3) temporary or occasional work in agriculture, (4) voluntary traineeship, (5) short-term work and (6) personal supplementary work. The analysis concentrates on prescribed limits for such work (in terms of work type, duration, person entitled to such work, income, etc.), (limited) extent of its protection by application of certain labour law provisions, tax treatment and inclusion of such workers in the social security system.