engleski

Rethinking social security in the context of non- standard working arrangements

The author has been rethinking the role of social security in the context of non-standard working arrangements. It has been done in three steps. Firstly, through short historical overview of what urged and enabled changes, Tehn why these changes concern us, especially on the example of Croatia. Thirdly, by proposing how should we proceed in the future if we want to reach the goal from the European Pillar of Social Rights, i.e. „social protection regardless of the labour market status and type of employment” (Principle 12 EPSR). Author points to the fact that implicit state subsidies (in the form of reduced level of taxes an social security contributions for non- standard working arrangements) can undermine standard labour and will also result in lower social security benefits in the future for atypical workers (which might be a long-term problem. Therefore, author suggests that states should impose same labour costs in taxation and social security contributions for standard and non-standard workers. Hence, also it is suggested shift from “work type related” to “income related” taxation and social security.

social security, atypical work, non-standard workers

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