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Ziekenfonds --- Christelijke Mutualiteit --- Ziekteverzekering --- Zorg --- Consulent --- Marktaandeel --- Dienstverlening --- Teamwerk --- MAD --- CM " De Poel", Gent

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Le monde du travail connaît de profondes mutations. A la multiplication et à la croissance des formes d’emploi dites atypiques, s’ajoute désormais le recours de plus en plus courant au travail indépendant dans des fonctions auparavant assurées par des salariés.Au regard des catégories juridiques traditionnelles, un grand nombre des travailleurs de la « nouvelle économie » est indépendant. Leur situation ne rencontre en effet pas les critères de la subordination juridique, laquelle demeure la porte d’entrée par excellence du droit du travail. Il n’empêche que les situations de dépendance économique auxquelles ces travailleurs font souvent face poussent certains d’entre eux à vouloir agir collectivement, afin d’obtenir l’amélioration de leurs conditions de travail.Les travailleurs indépendants du XXIe siècle disposent-ils du droit de négociation collective ?

Belgique --- Négociations collectives --- Travailleurs indépendants --- Collective bargaining --- Self-employed --- Law and legislation --- Legal status, laws, etc. --- Droit --- droit social --- STRADALEX --- BPB2011 --- profession indépendante --- neuvonantaja --- colaborator extern --- laisvai samdomas darbuotojas --- consultor --- externí pracovník --- rådgivare --- konsult --- nepriklausomos profesijos asmuo --- yksityisyrittäjä --- frilansare --- FIE --- приватник --- consultant --- savisamdis --- tanácsadó --- konsultant --- ekspert --- lietpratējs --- εμπειρογνώμων --- padomdevējs --- Gutachter --- freier Mitarbeiter --- i vetëpunësuar --- експерт --- perito --- konsultti --- OSVČ --- patarėjas --- konsulent --- esperto --- indépendant --- independent --- samostalni privrednik --- konsultants --- vabakutseline --- selbständiger Beruf --- szakértő --- profissional independente --- freelancer --- консултант --- üksikettevõtja --- freelance --- szabadúszó --- asiantuntija --- trabajador por cuenta propia --- lucrător pe cont propriu --- free lance --- adviseur --- selbstständiger Beruf --- samozaposlena osoba --- conseiller --- consigliere --- i pavarur --- travailleur indépendant --- ekspertas --- trabalhador independente --- σύμβουλος --- privatnik --- samostatne zárobkovo činný pracovník --- lavoratore autonomo --- trabajador autónomo --- Freelance --- Freischaffender --- nezávislý --- независен претприемач --- adviser --- självständig företagare --- selvstændig --- надворешен соработник --- consejero --- free-lance --- consilier --- poradce --- pašnodarbinātais --- conselheiro --- self-employed worker --- konsultantas --- egen företagare --- konzultant --- nõustaja --- expert --- consulent --- experto --- znalec --- konzultáns --- trabajador independiente --- līgumdarbinieks --- práca v slobodnom povolaní --- especialista --- raadgever --- εξωτερικός συνεργάτης --- poradca --- Sachverständiger --- самозапослена особа --- самовработено лице --- savarankiškai dirbantis asmuo --- Selbstständige --- samostatne zárobkovo činná osoba --- profesión independiente --- person i vetë punësuar --- itsenäinen ammatinharjoittaja --- ανεξάρτητος επαγγελματίας --- pašnodarbināta persona --- samozaposleni --- önálló foglalkozás --- självständigt verksam person --- lavoro autonomo --- zawód samodzielny --- samostalni djelatnik --- създаващ си сам работа човек --- duine féinfhostaithe --- selvstændigt erhverv --- zelfstandig beroep --- füüsilisest isikust ettevõtja --- osoba samostatně výdělečně činná --- liber profesionist --- self-employed person --- profissão independente --- persuna li taħdem għal rasha --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- Belgium --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- België --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- sociální zákony --- sociālā likumdošana --- normativa sociale --- szociális jog --- sociale wetgeving --- sociálně-právní legislativa --- социјално право --- κοινωνική νομοθεσία --- législation sociale --- tiesību akti sociālajā jomā --- legislación social --- reglamentación social --- sociallovgivning --- Sozialgesetzgebung --- legislação social --- legislazione sociale --- socialinė teisė --- legjislacion social --- socialret --- prawo socjalne --- diritto sociale --- Sozialrecht --- sotsiaalõigusaktid --- социално право --- sosiaalilainsäädäntö --- socijalno zakonodavstvo --- szociális jogszabályok --- sociālo tiesību akti --- sociaal recht --- reachtaíocht shóisialta --- sociallagstiftning --- socialna zakonodaja --- direito social --- социјално законодавство --- legislație socială --- κοινωνικό δίκαιο --- social legislation --- Derecho social --- leġiżlazzjoni soċjali --- sociálna legislatíva --- sociální právo --- 351.83 --- 323.329 --- 331.152 --- profession indépendante --- arbeidswetgeving - arbeidsrecht - sociaal recht (zie ook 331.16) --- vrije beroepen - freelance --- sociaal overleg - democratisering, economisch - democratisering van/in de onderneming - industriële democratie (zie ook 301.173.8, 321.7)

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Dit handboek behandelt uitvoerig de methodiek van de enkelvoudige boekhouding en de daaraan gekoppelde financiële rapportering.Bron: www.intersentia.be

Boekhouden --- 657.1 --- boekhouding --- boekhoudsysteem --- organisatie zonder winstoogmerk --- zelfstandig beroep --- účtovníctvo --- kontabilità --- λογιστική --- grāmatvedība --- számvitel --- raamatupidamine --- kontabilitet --- contabilità --- contabilitate --- računovodstvo --- regnskabsvæsen --- kirjanpito --- accounting --- Buchführung --- účetnictví --- apskaita --- счетоводство --- рачуноводство --- contabilidade --- rachunkowość --- cuntasaíocht --- сметководство --- bokföring --- contabilidad --- comptabilité --- Buchhaltung --- Rechnungsführung --- Rechnungswesen --- comptabilité analytique --- könyvvezetés --- аналитичко конто --- аналитичка картица --- vzájemné zúčtování --- raamatupidamise arvestus --- водење деловни книги --- Betriebsbuchhaltung --- kalkulatorische Buchhaltung --- analytische boekhouding --- contabilidade analítica --- составување финансиски извештаи --- piano dei conti --- книговодство --- könyvvitel --- účetní evidence --- kostnadsbokföring --- методско и аналитичко работење --- raamatupidamisarvestus --- самозапослена особа --- самовработено лице --- savarankiškai dirbantis asmuo --- Selbstständige --- samostatne zárobkovo činná osoba --- profesión independiente --- person i vetë punësuar --- itsenäinen ammatinharjoittaja --- profession indépendante --- ανεξάρτητος επαγγελματίας --- pašnodarbināta persona --- samozaposleni --- önálló foglalkozás --- självständigt verksam person --- lavoro autonomo --- zawód samodzielny --- samostalni djelatnik --- създаващ си сам работа човек --- selvstændigt erhverv --- füüsilisest isikust ettevõtja --- osoba samostatně výdělečně činná --- liber profesionist --- self-employed person --- profissão independente --- persuna li taħdem għal rasha --- neuvonantaja --- colaborator extern --- laisvai samdomas darbuotojas --- consultor --- externí pracovník --- rådgivare --- konsult --- nepriklausomos profesijos asmuo --- yksityisyrittäjä --- frilansare --- FIE --- приватник --- consultant --- savisamdis --- tanácsadó --- konsultant --- ekspert --- lietpratējs --- εμπειρογνώμων --- padomdevējs --- Gutachter --- freier Mitarbeiter --- i vetëpunësuar --- експерт --- perito --- konsultti --- OSVČ --- patarėjas --- konsulent --- esperto --- indépendant --- independent --- samostalni privrednik --- konsultants --- vabakutseline --- selbständiger Beruf --- szakértő --- profissional independente --- freelancer --- консултант --- üksikettevõtja --- freelance --- szabadúszó --- asiantuntija --- trabajador por cuenta propia --- lucrător pe cont propriu --- free lance --- adviseur --- selbstständiger Beruf --- samozaposlena osoba --- conseiller --- consigliere --- i pavarur --- travailleur indépendant --- ekspertas --- trabalhador independente --- σύμβουλος --- privatnik --- samostatne zárobkovo činný pracovník --- lavoratore autonomo --- trabajador autónomo --- Freelance --- Freischaffender --- nezávislý --- независен претприемач --- adviser --- självständig företagare --- selvstændig --- надворешен соработник --- consejero --- free-lance --- consilier --- poradce --- pašnodarbinātais --- conselheiro --- self-employed worker --- konsultantas --- egen företagare --- konzultant --- nõustaja --- expert --- consulent --- experto --- znalec --- konzultáns --- trabajador independiente --- līgumdarbinieks --- práca v slobodnom povolaní --- especialista --- raadgever --- εξωτερικός συνεργάτης --- poradca --- Sachverständiger --- непрофитна организација --- сдружение с нестопанска цел --- sociedad sin fines de lucro --- organizzazzjoni mingħajr skop ta' qligħ --- société sans but lucratif --- organizatë jo fitimprurëse --- non-profit organisation --- nezisková organizácia --- nonprofit szervezet --- ühiskondlik organisatsioon --- organizacje niedochodowe --- Nonprofit-Organisation --- società senza fini di lucro --- selskab uden gevinstformål --- σωματείο μη κερδοσκοπικού χαρακτήρα --- ne pelno organizacija --- organizații nonprofit --- bezpeļņas organizācija --- associação sem fins lucrativos --- ideell förening --- nezisková organizace --- neprofitna organizacija --- yleishyödyllinen yhtiö --- non-profit organization --- bezpeļņas uzņēmums --- mittetulundusorganisatsioon --- association de loi 1901 --- οργανισμός μη κερδοσκοπικού χαρακτήρα --- Gesellschaft ohne Gewinnzweck --- bezpeļņas asociācija --- nezisková asociace --- nezisková spoločnosť --- ne pelno asociacija --- vereniging zonder winstoogmerk --- organisation uden gevinstformål --- associazione senza fini di lucro --- ASBL --- ikke-erhvervsdrivende selskab --- neziskové združenie --- asociación sin fines de lucro --- nonprofitselskab --- Organisation ohne Erwerbszweck --- shoqëri jofitimprurëse --- Vereinigung ohne Erwerbszweck --- asociații nonprofit --- ne pelno kompanija --- non-profit company --- mittetulundusettevõte --- ideell organisation --- непрофитна фондација --- shoqatë jofitimprurëse --- non-profit association --- organização sem fins lucrativos --- vzw --- neziskové sdružení --- entidad no lucrativa --- Idealverein --- sociedade sem fins lucrativos --- Verein ohne Gewinnzweck --- voittoa tavoittelematon järjestö --- association sans but lucratif --- nevýdělečná organizace --- voittoa tavoittelematon yritys --- forening uden gevinstformål --- mittetulundusühing --- organisation sans but lucratif --- SSFL --- neprofitna udruga --- förening utan vinstintressen --- organización sin fines de lucro --- v.z.w. --- računovodski sistem --- účtovný systém --- sustav računa narodnoga gospodarstva --- regnskabssystem --- system rozliczeniowy --- apskaitos sistema --- sistema di contabilità --- elszámolási rendszer --- счетоводна система --- sistem kontabiliteti --- sistem contabil --- sistema de contabilidad --- sistema kontabilistika --- сметководствен систем --- kontu sistēma --- систем рачуноводства --- système de comptabilité --- córas cuntasaíochta --- účetní systém --- raamatupidamissüsteem --- tilinpitojärjestelmä --- sistema contabilístico --- Kontenrahmen --- λογιστικό σύστημα --- accounting system --- bokföringssystem --- účtovací soustava --- kontoplan för räkenskaper --- accounting plan --- Kontenplan --- kontu plāns --- systém účetnictví --- účtový rozvrh --- system rachunkowości --- grāmatvedības sistēma --- финансиско известување --- apskaitos planas --- plan contabil --- tilikartta --- plan contable --- plano contabilístico --- сметководствена пресметка --- kontoplaan --- účetní soustava --- λογιστικό σχέδιο --- plan kontabël --- système comptable --- elszámolási rend --- számlatükör --- Rechnungsführungssystem --- redovisningssystem --- sistema contabile --- сметководствена евиденција --- sistema contable --- účetní plán --- plan comptable --- system księgowy --- účtovný rozvrh --- boekhoudplan --- számviteli rendszer --- сметководствени стандарди --- laskentajärjestelmä --- arvestussüsteem --- сметководствена контрола --- piano contabile --- účtová osnova --- Accountancy --- Boekhoudrecht --- Verenigingen Zonder Winstoogmerk --- Ondernemen --- Ondernemerschap --- boekhouden --- Vereniging zonder winstoogmerk --- duine féinfhostaithe --- eagraíocht neamhbhrabúsach --- Boekhouding --- Boekhoudsysteem --- Organisatie zonder winstoogmerk --- Zelfstandig beroep --- Vennootschapsboekhouden --- Belgique

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La fausse indépendance est un phénomène important en Belgique. Dans le but de réduire les charges sociales qui pèsent sur lui, l’employeur fait passer pour indépendant un travailleur qui est pourtant sous lien de subordination et lui fait ainsi perdre certains droits. Charles-Eric Clesse analyse de manière exhaustive l’assujettissement à la sécurité sociale des travailleurs salariés et indépendants en rappelant tout d’abord les éléments constitutifs du contrat de travail et les présomptions, réfragables et irréfragables, de contrat de travail. Il étudie alors la jurisprudence relative à la fausse indépendance au travers des indices neutres et déterminants. Ensuite, il offre au lecteur une approche transversale au travers de nombreuses professions allant des avocats aux vétérinaires.L’auteur aborde ensuite les conditions d’assujettissement à la sécurité sociale des travailleurs indépendants. Il termine son étude par les conséquences d’une requalification de la relation de travail en droit du travail, droit de la sécurité sociale, droit fiscal et droit pénal social.

zelfstandig beroep --- niet in loondienst verrichte arbeid --- sociale zekerheid --- seguridad social --- sigurtà soċjali --- socialna varnost --- securitate socială --- slándáil shóisialta --- sotsiaalkindlustus --- κοινωνική ασφάλιση --- социјална сигурност --- sécurité sociale --- socialinė apsauga --- social security --- sicurezza sociale --- sosiaaliturva --- sociālā nodrošinātība --- социјално осигурање --- socijalna sigurnost --- sociálne zabezpečenie --- segurança social --- sociální zabezpečení --- soziale Sicherheit --- ubezpieczenie społeczne --- sigurime shoqërore --- social sikring --- social trygghet --- szociális biztonság --- социална сигурност --- Sozialversicherung --- stelsel van sociale zekerheid --- protezione sociale --- sociale bescherming --- regime de segurança social --- κοινωνική πρόνοια --- valsts sociālā apdrošināšana --- sozialer Schutz --- Sozialvorsorge --- sociální pojištění --- forsorgsordning --- szociális védelem --- sociale verzekeringen --- socialforsikret person --- mbrojtje sociale --- regime di sicurezza sociale --- socialförsäkring --- social protection --- national insurance --- previdenza sociale --- систем на социјална заштита --- Vorsorgesystem --- hoolekandesüsteem --- sociálne poistenie --- assicurazioni sociali --- sistema de previdência --- social beskyttelse --- assicurato sociale --- sociální podpora --- System der sozialen Sicherheit --- seguro social --- társadalombiztosítás --- socialforsikring --- sociaal verzekerde --- système de prévoyance --- socijalna zaštita --- socialförsäkringssystem --- sociale zorg --- sotsiaalne kaitse --- социјално осигурување --- σύστημα κοινωνικής ασφάλισης --- sistema de previsión social --- κοινωνική προστασία --- proteção social --- Versorgungssystem --- sociálna ochrana --- social sikringsordning --- sociální ochrana --- κοινωνική αρωγή --- protecție socială --- régime de sécurité sociale --- prévoyance sociale --- protección social --- previsión social --- sociala trygghetssystem --- previdência social --- assurances sociales --- socialt skydd --- protection sociale --- régimen de seguridad social --- sigurim kombëtar --- yleinen sairausvakuutus --- regime previdenziale --- sistema previdenziale --- sotsiaalne turvalisus --- κοινωνική αντίληψη --- sotsiaalkindlustussüsteem --- systeem van sociale zorg --- activité non salariée --- itsenäisen ammatin harjoittaminen --- selbstständige Tätigkeit --- самозапошљавање --- självständig verksamhet --- samostalno obavljanje djelatnosti --- actividad no asalariada --- activitate nonsalarială --- selvstændig erhvervsvirksomhed --- самостоятелна дейност --- impjieg indipendenti --- attività non salariata --- iseseisva ameti praktiseerimine --- pašnodarbinātība --- самостојна дејност --- samozaposlitev --- samostatná zárobková činnosť --- self-employment --- önálló vállalkozói tevékenység --- atividade não assalariada --- savarankiška veikla --- samozatrudnienie --- αυτοαπασχόληση --- samostatná výdělečná činnost --- vetëpunësim --- non-salarié --- egyéni vállalkozó --- travailleur non salarié --- önfoglalkoztató --- niet-loontrekkend arbeider --- μη μισθωτή δραστηριότητα --- ikke-lønmodtager --- trabalhador não assalariado --- trabalhador por conta própria --- samostalni rad --- actividade não assalariada --- egyéni vállalkozói tevékenység --- Selbstständiger --- αυτοαπασχολούμενος --- trabajador no asalariado --- icke-löntagare --- selbstständig Erwerbstätiger --- önálló tevékenység --- önfoglalkoztatás --- трговец поединец --- niet-loontrekker --- önálló vállalkozó --- selbstständige Erwerbstätigkeit --- lavoratore non salariato --- savisamda --- selbständige Tätigkeit --- non salariato --- самозапослена особа --- самовработено лице --- savarankiškai dirbantis asmuo --- Selbstständige --- samostatne zárobkovo činná osoba --- profesión independiente --- person i vetë punësuar --- itsenäinen ammatinharjoittaja --- profession indépendante --- ανεξάρτητος επαγγελματίας --- pašnodarbināta persona --- samozaposleni --- önálló foglalkozás --- självständigt verksam person --- lavoro autonomo --- zawód samodzielny --- samostalni djelatnik --- създаващ си сам работа човек --- selvstændigt erhverv --- füüsilisest isikust ettevõtja --- osoba samostatně výdělečně činná --- liber profesionist --- self-employed person --- profissão independente --- persuna li taħdem għal rasha --- neuvonantaja --- colaborator extern --- laisvai samdomas darbuotojas --- consultor --- externí pracovník --- rådgivare --- konsult --- nepriklausomos profesijos asmuo --- yksityisyrittäjä --- frilansare --- FIE --- приватник --- consultant --- savisamdis --- tanácsadó --- konsultant --- ekspert --- lietpratējs --- εμπειρογνώμων --- padomdevējs --- Gutachter --- freier Mitarbeiter --- i vetëpunësuar --- експерт --- perito --- konsultti --- OSVČ --- patarėjas --- konsulent --- esperto --- indépendant --- independent --- samostalni privrednik --- konsultants --- vabakutseline --- selbständiger Beruf --- szakértő --- profissional independente --- freelancer --- консултант --- üksikettevõtja --- freelance --- szabadúszó --- asiantuntija --- trabajador por cuenta propia --- lucrător pe cont propriu --- free lance --- adviseur --- selbstständiger Beruf --- samozaposlena osoba --- conseiller --- consigliere --- i pavarur --- travailleur indépendant --- ekspertas --- trabalhador independente --- σύμβουλος --- privatnik --- samostatne zárobkovo činný pracovník --- lavoratore autonomo --- trabajador autónomo --- Freelance --- Freischaffender --- nezávislý --- независен претприемач --- adviser --- självständig företagare --- selvstændig --- надворешен соработник --- consejero --- free-lance --- consilier --- poradce --- pašnodarbinātais --- conselheiro --- self-employed worker --- konsultantas --- egen företagare --- konzultant --- nõustaja --- expert --- consulent --- experto --- znalec --- konzultáns --- trabajador independiente --- līgumdarbinieks --- práca v slobodnom povolaní --- especialista --- raadgever --- εξωτερικός συνεργάτης --- poradca --- Sachverständiger --- Social law. Labour law --- Belgium --- féinfhostaíocht --- duine féinfhostaithe --- Belgique --- Social security --- Sécurité sociale --- Travailleurs indépendants --- Salariés --- Law and legislation --- Droit --- Sécurité socilae --- Travailleurs --- Self-employed --- Working class --- Legal status, laws, etc. --- Sécurité sociale

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Donner la juste qualification à une relation de travail n’est pas toujours chose aisée : un travailleur doit-il être considéré comme salarié ou comme indépendant ?Nombreuses sont par ailleurs les situations se trouvant à la frontière des deux statuts.

zelfstandig beroep --- werknemer in loondienst --- arbeidsmarkt --- arbeidsrecht --- profession indépendante --- salarié --- marche du travail --- droit du travail --- εργατικό δίκαιο --- Arbeitsrecht --- munkajog --- radno pravo --- arbejdsret --- prawo pracy --- pracovní právo --- трудово право --- радно право --- labour law --- työoikeus --- dlí an tsaothair --- direito do trabalho --- Derecho del trabajo --- diritto del lavoro --- darbo teisė --- arbetsrätt --- delovno pravo --- liġi tax-xogħol --- e drejta e punës --- tööõigus --- darba tiesības --- pracovné právo --- dreptul muncii --- arbetslagstiftning --- employment law --- засновање работен однос --- disciplina giuridica del lavoro --- droits du travailleur --- трудово законодавство --- εργατική νομοθεσία --- statuto dei lavoratori --- legislazione del lavoro --- munkavállalók joga --- munkaügyi jogszabályok --- tutela dei lavoratori --- pracovní legislativa --- nodarbināto tiesības --- kolektivní pracovní právo --- direitos do trabalhador --- legislación laboral --- radno zakonodavstvo --- δικαιώματα των εργαζομένων --- työlainsäädäntö --- arbetstagarens rättigheter --- të drejtat e punonjësve --- diritti del lavoratore --- legislação do trabalho --- darbo įstatymai --- Derecho laboral --- estatuto de los trabajadores --- derechos del trabajador --- individuální pracovní právo --- tööseadusandlus --- legislación del trabajo --- darbininkų teisės --- drepturile salariaților --- darbinieka tiesības --- norme sul lavoro --- zákon o zaměstnanosti --- työntekijän oikeudet --- labour legislation --- darba tiesību akti --- workers' rights --- pracovnoprávna legislatíva --- arbejdstageres rettigheder --- práva pracujúcich --- legislația muncii --- munkaügyi jogalkotás --- Recht der Berufsausübung --- rechten van de arbeider --- pracovní zákon --- darba likumdošana --- arbejdslovgivning --- législation du travail --- arbeidswetgeving --- radnička prava --- töötaja õigused --- e drejta e punësimit --- права од 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