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Arbetstagare, näringsidkare och F-skatt - vad är vad?

Bessfelt Juhlin, Gustaf LU (2013) JURM02 20132
Department of Law
Abstract (Swedish)
Är en arbetstagare i arbetsrättslig mening alltid arbetstagare i skatterättslig bemärkelse, och tvärtom? Och vad är egentligen en F-skattare i juridisk mening?

På det arbetsrättsliga området är arbetstagarbegreppet av mycket central betydelse. Tillämpligheten av de arbetsrättsliga lagarna utgår från arbetstagarbegreppet. Dessa lagar är utformade som skyddslagstiftningar för arbetstagare eftersom det normalt sett finns en obalans i styrkeförhållandet mellan arbetsgivare och arbetstagare. Detta medför att parterna inte kan förfoga över arbetstagarbegreppet. Frågan blir av intresse vid gränsdragningen mellan arbetstagare och uppdragstagare. Med uppdragstagare avses en person som utför arbete grundat på ett avtal om arbete men utan att vara... (More)
Är en arbetstagare i arbetsrättslig mening alltid arbetstagare i skatterättslig bemärkelse, och tvärtom? Och vad är egentligen en F-skattare i juridisk mening?

På det arbetsrättsliga området är arbetstagarbegreppet av mycket central betydelse. Tillämpligheten av de arbetsrättsliga lagarna utgår från arbetstagarbegreppet. Dessa lagar är utformade som skyddslagstiftningar för arbetstagare eftersom det normalt sett finns en obalans i styrkeförhållandet mellan arbetsgivare och arbetstagare. Detta medför att parterna inte kan förfoga över arbetstagarbegreppet. Frågan blir av intresse vid gränsdragningen mellan arbetstagare och uppdragstagare. Med uppdragstagare avses en person som utför arbete grundat på ett avtal om arbete men utan att vara anställd hos uppdragsgivaren. Arbetstagarbegreppet är inte definierat i lag utan har utvecklats i praxis under mycket lång tid. Ursprungligen fanns det parallella tolkningar av begreppet men under 1960- och 1970-talet blev tolkningen av det civilrättsliga arbetstagarbegreppet mer enhetligt.

När man avgör om en person är uppdragstagare eller arbetstagare ska det företas en helhetsbedömning av samtliga omständigheter i det enskilda fallet. Det har utkristalliserats en katalog av bedömningsgrunder som kan tala för eller emot endera förhållandet. Vissa omständigheter kan vara mer utslagsgivande än andra men ytterst ska en sammanvägning göras.

Skatterättsligt går motsvarande skiljelinje mellan inkomst av näringsverksamhet och inkomst av tjänst. Frågan som uppstår är alltså om en person bedriver näringsverksamhet. För att så ska vara fallet krävs att verksamheten har ett vinstsyfte, att den bedrivs varaktigt och självständigt. Det är i gränsdragningen mellan tjänst och näringsverksamhet vanligtvis självständighetsrekvisitet som är knäckfrågan. Inte heller på skatteområdet är det ytterst parterna som kan avgöra denna gränsdragning, utan i sista hand domstol.

Vid bedömningen om en självständig näringsverksamhet bedrivs ska även här en samlad bedömning utifrån samtliga omständigheter göras. Bedömningsgrunderna är i huvudsak samma som vid bedömningen av det civilrättsliga arbetstagarbegreppet. Genom lagändring som trädde i kraft 2009 har dock från regeringens och lagstiftarens sida uttalats att vissa omständigheter ska tillmätas särskild betydelse. Detta eftersom det finns ett politiskt önskemål om att fler personer ska kunna bedriva näringsverksamhet.

Frågan om F-skatt tar sikte på uppbördsregler men har mycket nära koppling till inkomstbeskattningen eftersom det är samma näringsverksamhetsbegrepp som ligger till grund för bedömningen. Att en
person kan bli godkänd för F-skatt har stor betydelse för dennes möjligheter att bedriva näringsverksamhet eftersom dennes kunder då inte behöver betala in skatt och arbetsgivaravgifter och framför allt kan förlita sig på att inte i efterhand bli krävd på sådana.

Sammanfattningsvis konstateras att den arbetsrättsliga och skatterättsliga bedömningen av vem som är arbetstagare inte är fullständigt, men dock till stor del, densamma. Det är möjligt att bli beskattad som anställd men arbetsrättsligt anses vara uppdragstagare och vice versa. Den skatterättsliga förändringen som skedde 2009 har sannolikt inte gjort att skillnaden mellan den skatterättsliga och arbetsrättsliga bedömningen blivit större, snarare innebar förändringen en kodifiering av den praxis som utvecklats. Samtidigt lever uppbördsreglerna vidare i ytterligare en parallell bedömning utan att egentligen påverka de övriga två rättsfrågorna.

Dessutom konstateras avslutningsvis att det förs en aktiv debatt om lämpligheten i att fler blir egenföretagare istället för att anställas, med författarens synpunkter om denna. (Less)
Abstract
Is the definition of employee according to Swedish labour law similar to the definition of employee according to Swedish tax legislation? And what is the legal significance of approval of F-tax?

The applicability of Swedish labour law is based on the definition of the civil law-term employee. The definition is therefore of fundamental significance. Because of the protective characteristics of the labour legislation, the parties cannot decide themselves whether a person who is contracted to perform a certain task is employed by the constituent or not. Often, the situation is quite clear. But how should the demarcation be made when the situation is more vague? The term employee is not defined by law. Rather, the definition has developed... (More)
Is the definition of employee according to Swedish labour law similar to the definition of employee according to Swedish tax legislation? And what is the legal significance of approval of F-tax?

The applicability of Swedish labour law is based on the definition of the civil law-term employee. The definition is therefore of fundamental significance. Because of the protective characteristics of the labour legislation, the parties cannot decide themselves whether a person who is contracted to perform a certain task is employed by the constituent or not. Often, the situation is quite clear. But how should the demarcation be made when the situation is more vague? The term employee is not defined by law. Rather, the definition has developed from court praxis since the first half of the 20th century.

When deciding whether a person is an employee or not, an overall assessment based on all known facts should be made. Over time, a catalogue of common criteria has evolved, which provides guidance for the assessment. Some criteria are of greater value than other, but in the end an overall assessment shall still be made.
Within the tax legislation, the corresponding demarcation is made between income from employment and income from economic activity. To be considered an economic activity, there are three criteria that must be met: it should have a profitable purpose, it should be permanent, and it should be self-dependent, self-dependence being the key-question in these cases. A person him or herself cannot decide if the criteria are met, it is ultimately the court that will make that assessment.

As for the demarcation within the civil law, an overall assessment of all known facts should be made. The catalogue of criteria mentioned above is basically the same within the tax legislation. Through an amendment 2009 the legislator stated that some criteria should be given a greater importance within the overall assessment. The purpose of this amendment was to enable more people to start their own enterprise.

F-tax determines the responsibility to pay tax, i.e. not how but who, in contrast to the income tax law (which regulates how the tax should be calculated). Approval of F-tax is however intimately related to the definition of economic activity, since it based upon the same definition within the income tax legislation. To receive an approval of F-tax is very important for an individual’s feasibility to practice an enterprise since their constituents don’t need to pay income taxes and social fees, as would be the case if the person was employed by them or wasn’t approved for F-tax. Especially important is the fact that the tax authority cannot claim the constituent to pay income tax and social fees retroactively.

To sum up, the definition of employee within the labour legislation and tax legislation respectively are not completely but almost overlapping. It is possible to be regarded as an employee labour legislative but not tax legislative, and vice versa. The amendment of the definition of self- dependent economic activity in 2009 has probably not increased the difference in assessment between the labour legislation and the tax legislation. Rather, the current definition had already emerged through court praxis.

In addition, the current debate whether it is positive or not that more people are self-employed instead of having a more traditional employment is referred together with the authors conclusions. (Less)
Please use this url to cite or link to this publication:
author
Bessfelt Juhlin, Gustaf LU
supervisor
organization
alternative title
Employees, self-employeds and F-tax - what's what?
course
JURM02 20132
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Arbetsrätt, skatterätt, arbetstagare, näringsverksamhet, F-skatt, arbetstagarbegreppet, egenföretagare
language
Swedish
id
4239269
date added to LUP
2014-01-24 10:59:12
date last changed
2014-01-24 10:59:12
@misc{4239269,
  abstract     = {Is the definition of employee according to Swedish labour law similar to the definition of employee according to Swedish tax legislation? And what is the legal significance of approval of F-tax?

The applicability of Swedish labour law is based on the definition of the civil law-term employee. The definition is therefore of fundamental significance. Because of the protective characteristics of the labour legislation, the parties cannot decide themselves whether a person who is contracted to perform a certain task is employed by the constituent or not. Often, the situation is quite clear. But how should the demarcation be made when the situation is more vague? The term employee is not defined by law. Rather, the definition has developed from court praxis since the first half of the 20th century.

When deciding whether a person is an employee or not, an overall assessment based on all known facts should be made. Over time, a catalogue of common criteria has evolved, which provides guidance for the assessment. Some criteria are of greater value than other, but in the end an overall assessment shall still be made.
Within the tax legislation, the corresponding demarcation is made between income from employment and income from economic activity. To be considered an economic activity, there are three criteria that must be met: it should have a profitable purpose, it should be permanent, and it should be self-dependent, self-dependence being the key-question in these cases. A person him or herself cannot decide if the criteria are met, it is ultimately the court that will make that assessment.

As for the demarcation within the civil law, an overall assessment of all known facts should be made. The catalogue of criteria mentioned above is basically the same within the tax legislation. Through an amendment 2009 the legislator stated that some criteria should be given a greater importance within the overall assessment. The purpose of this amendment was to enable more people to start their own enterprise.

F-tax determines the responsibility to pay tax, i.e. not how but who, in contrast to the income tax law (which regulates how the tax should be calculated). Approval of F-tax is however intimately related to the definition of economic activity, since it based upon the same definition within the income tax legislation. To receive an approval of F-tax is very important for an individual’s feasibility to practice an enterprise since their constituents don’t need to pay income taxes and social fees, as would be the case if the person was employed by them or wasn’t approved for F-tax. Especially important is the fact that the tax authority cannot claim the constituent to pay income tax and social fees retroactively.

To sum up, the definition of employee within the labour legislation and tax legislation respectively are not completely but almost overlapping. It is possible to be regarded as an employee labour legislative but not tax legislative, and vice versa. The amendment of the definition of self- dependent economic activity in 2009 has probably not increased the difference in assessment between the labour legislation and the tax legislation. Rather, the current definition had already emerged through court praxis.

In addition, the current debate whether it is positive or not that more people are self-employed instead of having a more traditional employment is referred together with the authors conclusions.},
  author       = {Bessfelt Juhlin, Gustaf},
  keyword      = {Arbetsrätt,skatterätt,arbetstagare,näringsverksamhet,F-skatt,arbetstagarbegreppet,egenföretagare},
  language     = {swe},
  note         = {Student Paper},
  title        = {Arbetstagare, näringsidkare och F-skatt - vad är vad?},
  year         = {2013},
}