ANNEX II

The following amendments, which received at least a quarter of the votes cast, were rejected during the discussion:

Point 2.9

Amend as follows:

2.9 Worker status is one of the key aspects of platform working. Platforms generally present themselves as intermediaries between supply and demand and consequently not as employers, as there is no subordinate work relationship. In this situation, workers are considered to be ‘self-employed’ rather than ‘employed’, thus avoiding the application of legislation governing employment (including health and safety), social protection and taxation. The EESC, although it believes that genuinely self-employed workers do exist, considers that application of the principle that a platform worker is presumed to be an employee in the absence of proof to the contrary should be properly studied, in all its dimensions with respect to the fundamental differences distinguishing employees from the self-employed (nature of work, existence of a subordination link and remuneration), by the EU and the Member States. This would ensure that the interests of those employees whose main income comes from platforms would be safeguarded. The EESC does, however, consider that genuinely self-employed workers should be allowed to continue to have that status, should they manifestly so wish.

Reason

According to the European Commission, worker status is a controversial issue and one of the most relevant ones from a policy perspective when the main good traded through the platform is labour. The Commission addresses the issue of status, considering that a distinction between the employed and self-employed can be made according to three criteria: the existence of a subordination link; the nature of work; and the presence of remuneration. These criteria are defined in order to apply the concept of worker in the EU, but the Commission communication on A European agenda for the collaborative economy adds that the Member State courts, within their sphere of national competence, tend to apply the same set of criteria. With these criteria there is no need for additional regulation concerning worker status at European level. At national level various different initiatives have been taken, in some cases by introducing the concept of an intermediate category between subordinate work and self-employment.

With regard to worker status, it is also important to note that the recent autonomous framework agreement on digitalisation between the European Social Partners states that it covers all workers and employers in the public and private sectors, including activities using online platforms where an employment relationship exists, as defined nationally.

Outcome of the vote

In favour 65 Against 99 Abstentions 13

Point 5.4

Amend as follows:

5.4 When applying the general criteria for worker status (subordination, nature of work and remuneration), t The EU and the Member States should must adopt the concept of economic dependence and subordination as one of the key their yardsticks to ensure fair working conditions for p . Platform workers whose livelihoods depend mainly on the pay they obtain from this work and work in a relation of subordination are employed, not self-employed. Similarly, algorithms used by platforms can should also be considered binding in the same way as spoken or written instructions in conventional work. The EESC has already issued an opinion supporting these concepts.

Reason

According to the European Commission, worker status is a controversial issue and one of the most relevant ones from a policy perspective when the main good traded through the platform is labour. The Commission addresses the issue of status, considering that a distinction between the employed and self-employed can be made according to three criteria: the existence of a subordination link; the nature of work; and the presence of remuneration. These criteria are defined in order to apply the concept of worker in the EU, but the Commission communication on A European agenda for the collaborative economy adds that the Member State courts, within their sphere of national competence, tend to apply the same set of criteria. With these criteria there is no need for additional regulation concerning worker status at European level. At national level various different initiatives have been taken, in some cases by introducing the concept of an intermediate category between subordinate work and self-employment.

With regard to worker status, it is also important to note that the recent autonomous framework agreement on digitalisation between the European Social Partners states that it covers all workers and employers in the public and private sectors, including activities using online platforms where an employment relationship exists, as defined nationally.

Outcome of the vote

In favour 64 Against 98 Abstentions 14

Point 5.8

Amend as follows:

5.8 The EESC asks that national tax systems take account of the collaborative economy and digital platforms, upholding the principles of a fair tax system (i.e. consistency, predictability and neutrality) in this sector, while at the same time guaranteeing the public interest of all relevant parties’ discharging their tax obligations (1) . With regard to taxation, the EESC considers that all actors in the digital economy should pay tax. Here, the EESC endorses the recommendations of the European Platform tackling Undeclared Work (2) for the EU to introduce a binding legal instrument to: oblige platforms to report all transactions to the tax authorities of the countries in which they operate; provide the relevant tax authorities with the information necessary to ensure compliance with tax legislation; inform employees about their tax benefits and obligations and protect workers from being falsely classified as self-employed.

Reason

The EESC has recently adopted an opinion on taxation of the collaborative economy (ECO/500 opinion on ‘Taxation of the collaborative economy — reporting requirements’), and it would be more appropriate to refer to that agreed text.

Outcome of the vote

In favour 64 Against 97 Abstentions 14

Point 1.8

Amend as follows:

1.8 It recommends that the EU and the Member States move towards uniformity of concepts in order to achieve decent work in the platform economy. To this end, and to ensure fair working conditions especially for workers whose livelihoods depend mainly on the pay they obtain from this work, the Commission and the Member States should, when applying the general criteria for worker status (subordination, nature of work and remuneration), adopt the following points as their yardsticks: (i) economic dependency and a subordinate employment relationship, since workers whose livelihoods depend mainly on the pay they obtain from this work are employed, not self-employed; (ii) application of the principle according to which a worker is considered to be an employee in the absence of proof to the contrary should must be properly studied in all its dimensions with respect to the fundamental differences distinguishing employees from the self-employed (nature of work, existence of a subordination link and remuneration); (iii) the algorithms used by platforms can should also be considered binding in the same way as spoken or written instructions in conventional work.

Reason

According to the European Commission, worker status is a controversial issue and one of the most relevant ones from a policy perspective when the main good traded through the platform is labour. The Commission addresses the issue of status, considering that a distinction between the employed and self-employed can be made according to three criteria: the existence of a subordination link; the nature of work; and the presence of remuneration. These criteria are defined in order to apply the concept of worker in the EU, but the Commission communication on A European agenda for the collaborative economy adds that the Member State courts, within their sphere of national competence, tend to apply the same set of criteria. With these criteria there is no need for additional regulation concerning worker status at European level. At national level various different initiatives have been taken, in some cases by introducing the concept of an intermediate category between subordinate work and self-employment.

With regard to worker status, it is also important to note that the recent autonomous framework agreement on digitalisation between the European Social Partners states that it covers all workers and employers in the public and private sectors, including activities using online platforms where an employment relationship exists, as defined nationally.

Outcome of the vote

In favour 63 Against 99 Abstentions 15

Point 1.13

Amend as follows:

1.13 The EESC asks that national tax systems take account of the collaborative economy and digital platforms, upholding the principles of a fair tax system (i.e. consistency, predictability and neutrality) in this sector, while at the same time guaranteeing the public interest of all relevant parties’ discharging their tax obligations (3) . The EESC calls on the Commission to take into account the recommendations made by the European Platform tackling Undeclared Work on taxation in the platform economy.

Reason

The EESC has recently adopted an opinion on taxation of the collaborative economy (ECO/500 opinion on ‘Taxation of the collaborative economy — reporting requirements’), and it would be more appropriate to refer to that agreed text.

Outcome of the vote

In favour 62 Against 99 Abstentions 15

(1) See the ECO/500 opinion on ‘Taxation of the collaborative economy — reporting requirements’, adopted in July 2020 (OJ C 364, 28.10.2020, p. 62).

(2) OJ C 458, 19.12.2014, p. 43.

(3) See footnote 1.