Bogus Self-Employment in the Slovak Construction Sector

This research article investigates the issue of bogus self-employment within the construction sector in the Slovak Republic, particularly in relation to the posting of workers across the European Union. It highlights that Slovakia is a leader in the posting of self-employed workers, with 50.7% of posted workers being self-employed in 2022, compared to the EU average of 5.3%. The article outlines the challenges associated with bogus self-employment, including limited labor and social protections for workers, which can incentivize dependent work outside traditional employment relationships. It also discusses the detrimental effects on competition and the fiscal implications for state institutions due to tax avoidance and lower contributions from self-employed workers. The research is based on a comprehensive review of legal sources, public reports, and statistical data, aiming to provide a thorough understanding of the legal framework and the scale of bogus self-employment in Slovakia's construction sector. The findings underscore the need for further research and policy initiatives to address these challenges.