Neke pravne nedoumice u vezi sa određivanjem pojma frilensera u Republici Srbiji

Abstract

Privatization, technological and organizational restructuring and regulatory changes in market contributed to the externalization of labour in recent decades. History of freelancing growth mentions that initially freelances was referred as „boundaryless worker” because freelances have no boundaries to get jobs and his client may belong to any part of the world. Freelancers sell their professional knowledge and skills, which sets them apart from other entrepreneurs who sell tangible products or services. Also, to be successful, an independent professional needs different skill set then the average entrepreneur. Under Serbian law the distinction between employees and freelance workers is of particular importance in determining the applicability of employment and labour laws, as well as the payment of social security contributions and the obligation upon the employer to deduct income tax. Employment law offers greater protection to an individual who is an employee in comparison with a freelance worker. Furthermore, employers are responsible for the payment of social security contributions and the deduction of income tax from an employee’s salary. In this paper, the author will analyse the challenges and difficulties that lead to the establishment of a comprehensive legal concept of freelancer. In addition to this, recommendations will be given to overcome certain problems that the domestic legislator has already encountered while working on the preparation of the law regulating the status of freelancers.