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Chapter 11 New Forms of Employment and Innovative Ways for the Collection of Social Security Contributions: The Example of Estonia Gaabriel TavitsI. Introduction The spreading of new forms of work
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New forms of employment refer to emerging types of work arrangements that differ from traditional employment models, such as gig work, remote work, freelance contracts, and platform-based jobs.
Employers and self-employed individuals engaging in new types of work arrangements must file new forms of employment to comply with regulatory requirements and tax obligations.
To fill out new forms of employment, individuals or employers should provide accurate personal or business information, specify the type of employment, report income details, and adhere to any specific instructions outlined by the relevant authorities.
The purpose of new forms of employment is to capture the evolving nature of work, ensure compliance with labor laws, facilitate tax reporting, and provide a framework for employee benefits and worker protections.
The information that must be reported typically includes personal or business identification details, employment type, income earned, duration of employment, and any taxes withheld or applicable deductions.
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