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Le 27 juin 1969 a été promulguée la loi révisant l’arrêté-loi du 28 décembre 1944 concernant la sécurité sociale des travailleurs salariés. Cette loi est entrée en vigueur le 1er janvier 1970. Elle a aujourd’hui 40 ans. À lire le site du Moniteur belge, cette loi comporte actuellement 173 arrêtés d’exécution, parmi lesquels l’arrêté royal du 28 novembre 1969. Ces dispositions constituent le cœur de la sécurité sociale des travailleurs salariés. Elles concernent 3.300.000 travailleurs et donnent lieu au paiement de cotisations sociales à hauteur de 50 milliards d’euros par an. Quelques chiffres ne peuvent masquer le fait que la loi et ses arrêtés d’exécution suscitent un grand nombre de questions à la fois théoriques et pratiques. Qui doit être assujetti à la sécurité sociale des travailleurs salariés ? Qu’en est-il en cas de requalification ? Sur quelles bases retient-on les cotisations ? De quelles sanctions (civiles, administratives, pénales) dispose l’O.N.S.S. à l’égard des entreprises et de leurs mandataires ? Quelle est la procédure de recouvrement ? Quel est le rôle de l’Inspection sociale en la matière ? Comment qualifier les actes de l’O.N.S.S. ?... L’Atelier de droit sociAL a saisi l’occasion du 40e anniversaire de la loi pour en faire un tour d’horizon global, au travers d’un ouvrage complet comportant une vingtaine de contributions. Cet ouvrage ne néglige pas les aspects les moins souvent traités, tels que le champ d’application territorial de la loi, la responsabilité des secrétariats sociaux, l’application des principes de bonne administration à l’O.N.S.S., le contrôle des actes de renonciation, les mesures propres au secteur de la construction… Les auteurs, tous spécialistes des questions traitées, sont issus de l’Administration, du Barreau, des Juridictions du travail ou des Auditorats du travail.

Social security law --- Belgium --- Social security taxes --- Social security --- Sécurité sociale --- Law and legislation --- Criminal provisions --- Government policy --- Cotisations --- Droit --- Droit pénal --- Politique gouvernementale --- EPUB-ALPHA-S EPUB-LIV-FT LIVDROIT STRADA-B --- Congresses --- National Office for Social Security (Belgium) --- STRADALEX --- sociaal recht --- travailleurs --- werknemers --- BE / Belgium - België - Belgique --- 368.40 --- 332.11 --- 349.1 --- Sécurité sociale --- Salarié --- BPB1101 --- 351.84 <493> --- 351.84 <493> Sociaal zekerheidsrecht. Sociaal bestuursrecht. R.S.Z.--(sociale verzekering zie {369})--België --- Sociaal zekerheidsrecht. Sociaal bestuursrecht. R.S.Z.--(sociale verzekering zie {369})--België --- droit social --- salaries --- Sociale voorzorg en verzekeringen. Sociale zekerheid: algemeenheden. --- Arbeidscontract. Collectieve arbeidsovereenkomsten. --- Sociale wetgeving. --- Sociale zekerheid --- Werknemer in loondienst --- persuna b'paga --- alkalmazott --- pracownik --- arbetstagare --- mëditës --- μισθωτός --- werknemer in loondienst --- delojemalec --- надничар --- fostaí --- Arbeitnehmer --- palgatöötaja --- palkansaaja --- radnik koji zarađuje plaću --- lønmodtager --- pagal darbo sutartį dirbantis darbuotojas --- наемен работник --- zárobkovo činná osoba --- assalariado --- wage earner --- salariato --- algots strādnieks --- zaměstnanec --- asalariado --- најамни радник --- salariat --- darba ņēmējs --- kereső --- nodarbināta persona --- löntagare --- zamestnanec --- samdomasis darbuotojas --- bérből és fizetésből élők --- travailleur salarié --- lavoratore stipendiato --- lavoratore dipendente --- palgaline --- palkanansaitsija --- dolgozó --- persoană angajată --- trabalhador assalariado --- trabajador asalariado --- Gehaltsempfänger --- employee --- Lohnempfänger --- osoba v pracovním poměru --- darbuotojas --- betaalde arbeidskracht --- employed person --- teenistuja --- najamni radnik --- вработено лице --- abhängig Beschäftigter --- person i punësuar --- μισθοσυντήρητος --- punëmarrës --- μισθωτός εργαζόμενος --- seguridad social --- sigurtà soċjali --- socialna varnost --- securitate socială --- slándáil shóisialta --- sotsiaalkindlustus --- κοινωνική ασφάλιση --- социјална сигурност --- socialinė apsauga --- social security --- sicurezza sociale --- sosiaaliturva --- sociale zekerheid --- 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 --- Sociale voorzorg en verzekeringen. Sociale zekerheid: algemeenheden --- Arbeidscontract. Collectieve arbeidsovereenkomsten --- Sociale wetgeving --- E-books --- saothraí pá --- Belgique --- Salarié --- Droit social --- Travailleurs

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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.Cette quatrième édition de l’ouvrage est à jour au 15 avril 2021.

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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Iedereen die een beroepswerkzaamheid uitoefent, wil hiervoor op de juiste manier vergoed worden. Wat in dit opzicht telt, is uiteraard het bedrag dat u na betaling van belastingen en socialezekerheidsbijdragen overhoudt. Het brutoloon van werknemers en bedrijfsleiders staat echter onder een enorme fiscale en parafiscale druk. De auteur gaat na of er alternatieve vormen van beloning bestaan die deze druk kunnen doen afnemen en waardoor u uw netto-inkomen verhoogt. De auteur bespreekt in dit verband een aantal vaak voorkomende technieken. Zo komen o.a. aan bod: de voordelen van alle aard, de kosten eigen aan de werkgever, de aandelengerelateerde beloningen, salarissplitsingen en aanvullende pensioenen. Tot slot, toont de auteur aan hoe met alternatieve beloningsvormen flexibel kan omgesprongen worden in steeds populairder wordende cafetariaplannen. Fiscale rulings en wetswijzigingen werden bijgewerkt tot en met 30 juni 2020. Zo werden de wetswijzigingen over mobiliteit (‘cash for cars’, mobiliteitsbudget, ‘valse hybride wagens’, ...) en de winstpremies verwerkt. Fiscale rulings leveren zoals gebruikelijk een aantal interessante nieuwigheden op o.a. een 20 %-grens op het gebruik van warranten, verzekeringen voor ambulante zorgen en tandzorgen binnen een cafetariaplan en de mogelijkheid om loon om te vormen naar een vergoeding voor auteursrechten waaraan een specifiek hoofdstuk wordt gewijd. Christiaan Moeskops is vennoot bij PwC Tax Consultants te Brussel. Hij behaalde een licentiaatsdiploma Rechten aan de KU Leuven, een bijkomend graduaatsdiploma in Fiscaliteit aan de Fiscale Hogeschool en is erkend als extern belastingconsulent. Hij startte in 1991 zijn carrière bij PwC als fiscaal generalist om zich vervolgens te specialiseren in persoonlijke fiscale planning (internationale mobiliteit, bezoldigingen van kaderleden en bestuurders, partnerships en participatieplannen). Christiaan Moeskops wordt regelmatig aangehaald in de pers wanneer het gaat om belastingvriendelijke bezoldigingstechnieken, de regelgeving aangaande de bezoldigingen van kaderleden en bestuurders en eindeloopbaanplanning

loon --- loonbelasting --- loonkosten --- sociale bijdrage --- bijkomend voordeel --- werknemer in loondienst --- persuna b'paga --- alkalmazott --- pracownik --- arbetstagare --- mëditës --- μισθωτός --- delojemalec --- надничар --- fostaí --- Arbeitnehmer --- palgatöötaja --- palkansaaja --- radnik koji zarađuje plaću --- lønmodtager --- pagal darbo sutartį dirbantis darbuotojas --- наемен работник --- zárobkovo činná osoba --- assalariado --- wage earner --- salariato --- algots strādnieks --- zaměstnanec --- asalariado --- најамни радник --- salariat --- salarié --- darba ņēmējs --- kereső --- nodarbināta persona --- löntagare --- zamestnanec --- samdomasis darbuotojas --- bérből és fizetésből élők --- travailleur salarié --- lavoratore stipendiato --- lavoratore dipendente --- palgaline --- palkanansaitsija --- dolgozó --- persoană angajată --- trabalhador assalariado --- trabajador asalariado --- Gehaltsempfänger --- employee --- Lohnempfänger --- osoba v pracovním poměru --- darbuotojas --- betaalde arbeidskracht --- employed person --- teenistuja --- najamni radnik --- вработено лице --- abhängig Beschäftigter --- person i punësuar --- μισθοσυντήρητος --- punëmarrës --- μισθωτός εργαζόμενος --- contribuție la asigurările sociale --- придонес за социјално осигурување --- socialsikringsbidrag --- sosiaaliturvamaksu --- contributo sociale --- kontribut tas-sigurtà soċjali --- składka na ubezpieczenia społeczne --- társadalombiztosítási járulék --- príspevok na sociálne zabezpečenie --- cotización social --- contribuição para a segurança social --- sociālās nodrošināšanas iemaksa --- prispevek za socialno varnost --- εισφορά κοινωνικής ασφάλισης --- kontribut i sigurimeve shoqërore --- осигурителна вноска --- Sozialbeitrag --- cotisation sociale --- doprinos za socijalnu sigurnost --- допринос за социјално осигурање --- social-security contribution --- sociala avgifter --- socialinio draudimo įmoka --- sociální příspěvek --- sotsiaalkindlustusmakse --- kontributet e punëdhënësit --- cotización a la seguridad social --- työnantajan maksut --- cuota de la seguridad social --- darbuotojo įnašas --- löntagaravgift --- darba devēja iemaksa --- príspevok zamestnanca --- tarnautojo įnašas --- contributo sociale figurativo --- arbetsgivaravgifter --- príspevok zamestnávateľa --- salariële bijdrage --- employee's contribution --- contributo salariale --- darbinieka iemaksa --- cotización empresarial --- töötaja sissemakse --- Arbeitgeberbeitrag --- εργοδοτική εισφορά --- medlemsbidrag --- cargas sociales --- rimborso dei contributi --- εισφορές μισθωτών --- kontributet e punëmarrësit --- doprinos poslodavca --- versamento dei contributi --- darbdavio įnašas --- κοινωνικές εισφορές --- contribuția salariatului --- alta en la seguridad social --- contributo a carico del datore di lavoro --- charges sociales --- cotisation salariale --- cotización salarial --- encargos sociais --- contribuția angajatorului --- zaměstnanecký příspěvek --- werkgeversbijdrage --- quotização patronal --- arbejdsgiverbidrag --- contributo sociale effettivo --- cotisation patronale --- contributo sociale delle imprese --- työntekijän maksut --- társadalombiztosítási hozzájárulás --- oneri sociali --- příspěvek ze mzdy --- employer's contribution --- tööandja sissemakse --- příspěvek zaměstnavatele --- quotização salarial --- afiliación a la seguridad social --- Sozialabgabe --- contributo sociale delle famiglie --- świadczenia dodatkowe --- zusätzliche Gegenleistung --- lisäetu --- naturální mzda --- vantagem acessória --- допълнителна изгода --- complemento retributivo --- természetbeni juttatás --- papildatvieglojumi --- дополнителни бенефиции --- fringe benefit --- përfitim shtesë --- personalegode --- pogodnosti --- papildoma išmoka --- avantage accessoire --- πρόσθετες απολαβές --- löneförmån --- nepeňažná odmena --- erisoodustus --- додатне погодности --- drepturi bănești suplimentare salariului --- benefiċċji minn impjieg jew kariga --- remuneración en especie --- dodatne ugodnosti --- përfitime në natyrë --- atlīdzība praktiskas palīdzības veidā --- avantage en nature --- supplemento retributivo --- prestazione in natura --- бенефиции во натура --- naturaförmån --- zusätzliche Leistung des Arbeitgebers --- beneficiu nepecuniar la salariu --- frynsegode --- плата во натура --- natūrinė paskata --- nem pénzbeli juttatás --- supplemento retributivo in natura --- primitak u naravi --- beneficio no pecuniario --- mitterahaline hüvitis --- надоместоци во натура --- odměna v naturáliích --- privilégios acessórios --- απολαβές εις είδος --- luontoisedut --- naturálna odmena --- naturalindtægt --- benefits in kind --- pabalsts graudā --- voordeel in natura --- plaća u naravi --- papildomas atlygis --- außertarifliche Vergütung --- Sachbezüge --- trošak za plaće --- coût salarial --- lønomkostninger --- darbo užmokesčio kaštai --- трошоци за плати --- разходи за заплати --- algas izmaksas --- kost tal-pagi --- трошкови за плате --- kosto e pagave --- mzdové náklady --- bérköltség --- costas pá --- stroški za plače --- koszty płac --- wage cost --- Lohnkosten --- coste salarial --- palgakulud --- costuri salariale --- costi salariali --- custo salarial --- palkkakustannukset --- lönekostnad --- κόστος αμοιβών προσωπικού --- személyzeti költség --- цена на трудот --- arbetskraftskostnad --- töötasukulud --- coste de mano de obra --- tööjõukulud --- carga salarial --- coût de main-d'oeuvre --- munkaerőköltség --- cijena radne snage --- darbaspēka izmaksas --- kosten voor arbeidskrachten --- costo della manodopera --- onere salariale --- kosto e punës --- κόστος εργασίας --- Personalkosten --- contributi --- Arbeitskosten --- náklady pracovnej sily --- custo de mão de obra --- loononkosten --- charge salariale --- työvoimakustannukset --- coût de main-d'œuvre --- darbo užmokesčio išlaidos --- labour cost --- stat de plată --- pracovní náklady --- náklady na mzdy --- algu izmaksas --- payroll cost --- darbo užmokesčio sąnaudos --- трошоци за личен доход по работник --- costul mâinii de lucru --- bendrosios darbo užmokesčio išlaidos --- bordero e pagave --- κόστος μισθοδοσίας --- darbo sąnaudos --- encargos salariais --- davek od plač --- tax on employment income --- impozit pe salariu --- imposto sobre os rendimentos do trabalho --- darbo užmokesčio mokestis --- данък върху заплата --- porez na dohodak od rada --- порез на плате --- данок на доход од вработување --- maks töötasult --- daň zo mzdy --- podatek od wynagrodzeń --- φόρος μισθών και ημερομισθίων --- löneskatt --- Lohnsummensteuer --- algas nodoklis --- bértömegadó --- tatim mbi të ardhurat nga punësimi --- imposta sui salari --- daň ze mzdy --- impôt sur les salaires --- palkkatulosta suoritettava vero --- lønskat --- impuesto sobre los salarios --- taxxa fuq l-introjtu mill-impjieg --- данок на плата --- Besteuerung der Lohnsumme --- a bért terhelő adó --- porez na plaću --- daň z objemu mezd --- порез на зараде --- tax on wages and salaries --- maks palgalt --- daň z platov a miezd --- impuesto sobre los rendimientos del trabajo personal --- impozit pe veniturile salariale --- tatim mbi pagën --- palkasta suoritettava vero --- заплащане --- плата --- plată --- pagë --- díjazás --- lön --- plača --- palkka --- løn --- plaća --- darbo užmokestis --- salario --- płaca --- mzda --- μισθός --- salário --- pay --- paga --- Lohn und Gehalt --- palk --- atalgojums --- salaire --- bezoldiging --- laika alga --- jornal --- salary --- entrata lorda --- sueldo --- bér --- gage --- výplaty --- záloha na mzdu --- lønning --- osobni dohodak --- nómina --- Entgelt --- mzdový základ --- alga --- tasu --- hyvitys --- Bezüge --- salariu --- plat --- atlīdzība --- avlöning --- výplatní páska --- remuneration --- remunerazione --- Gehalt --- надница --- ημερομίσθιο --- mēnešalga --- личен доход --- надомест за труд --- remunerație --- заработка --- traitement (salaire) --- rémunération --- ansio --- trattamento salariale --- Besoldung --- lefuri --- atlyginimas --- löneutbetalning --- wages --- remuneração --- výdělek --- remunerácia --- rroga --- μισθός υπαλλήλου --- samaksa --- stipendio --- salaris --- Verdienst --- Vergütung --- aflønning --- nadnica --- retribuzione --- illetmény --- ersättning för utfört arbete --- paie --- Dienstbezüge --- massa salariale --- remuneración --- лични доходак --- paye --- wedde --- αποδοχές --- töötasu --- vencimento --- Tax law --- Social law. Labour law --- Belgium --- lonen --- voordelen van alle aard --- inkomstenbelasting --- 336.2 --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- salaires --- avantages de toute nature --- impot sur le revenu --- saothraí pá --- ranníocaíocht slándála sóisialta --- cáin ar ioncam fostaíochta --- Labor costs --- sochar imeallach --- pá --- Belgique

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In dit boek worden de twee belangrijke aspecten van flexibiliteit op het werk, namelijk structurele en organisatorische flexibiliteit, in kaart gebracht.https://shop.wolterskluwer.be/nl_be/Flexibiliteit-op-het-werk-sBPSPSBI22005-M/#pdp-description

werk op afstand --- arbeidsduur --- deeltijdarbeid --- sociale zekerheid --- sociaal recht --- arbeidsrecht --- εργατικό δίκαιο --- Arbeitsrecht --- munkajog --- radno pravo --- arbejdsret --- prawo pracy --- pracovní právo --- трудово право --- радно право --- labour law --- työoikeus --- dlí an tsaothair --- droit du travail --- 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 работен однос --- laisvė dirbti --- legjislacion i punës --- Recht des Arbeitnehmers --- Arbeitsgesetzgebung --- socialinė teisė --- legjislacion social --- socialret --- социјално право --- prawo socjalne --- diritto sociale --- Sozialrecht --- sotsiaalõigusaktid --- социално право --- sosiaalilainsäädäntö --- socijalno zakonodavstvo --- szociális jogszabályok --- sociālo tiesību akti --- reachtaíocht shóisialta --- sociallagstiftning --- socialna zakonodaja --- direito social --- социјално законодавство --- legislație socială --- κοινωνικό δίκαιο --- social legislation --- droit social --- Derecho social --- leġiżlazzjoni soċjali --- sociálna legislatíva --- sociální právo --- sociální zákony --- sociālā likumdošana --- normativa sociale --- szociális jog --- sociale wetgeving --- sociálně-právní legislativa --- κοινωνική νομοθεσία --- législation sociale --- tiesību akti sociālajā jomā --- legislación social --- reglamentación social --- sociallovgivning --- Sozialgesetzgebung --- legislação social --- legislazione sociale --- jornada de trabajo --- am oibre --- duração do trabalho --- työaika --- timp de lucru --- радно време --- kohë e të punuarit --- darbo laikas --- durée du travail --- czas pracy --- arbetstid --- arbejdstidens længde --- darba laiks --- munkaidő --- tööaeg --- pracovní doba --- radno vrijeme --- working time --- работно време --- durata del lavoro --- διάρκεια της εργασίας --- ħin tax-xogħol --- delovni čas --- pracovný čas --- Arbeitszeit --- išdirbtas laikas --- ristrutturazione del tempo di lavoro --- flesssibilità della durata di lavoro --- time worked --- fond pracovní doby --- tempo de trabalho --- arbeidstijd --- продолжено работно време --- jornada laboral --- χρόνος εργασίας --- nostrādātais laiks --- uaireanta oibre --- евиденција на работно време --- koha e shpenzuar në punë --- полно работно време --- tehdyt työtunnit --- temps de travail --- töötatud aeg --- odpracovaný čas --- tempo di lavoro --- praca w niepełnym wymiarze --- zaposlitev s krajšim delovnim časom --- zamestnanie na čiastkový úväzok --- travail à temps partiel --- částečný pracovní úvazek --- вработување со скратено работно време --- rad u nepunom radnom vremenu --- deltidsarbete --- работа на частично работно време --- muncă cu timp parțial --- osa-aikatyö --- part-time employment --- trabalho a tempo parcial --- osa-ajatöö --- deltidsarbejde --- impjieg part-time --- lavoro a tempo parziale --- Teilzeitarbeit --- dalinis užimtumas --- fostaíocht pháirtaimseartha --- daļslodzes nodarbinātība --- запослење са скраћеним радним временом --- εργασία μερικής απασχόλησης --- részmunkaidős foglalkoztatás --- trabajo a tiempo parcial --- punësim me kohë të pjesshme --- part-time work --- ne visa darbo savaitė --- part-time job --- travail à mi-temps --- nepilna slodze --- halve werktijd --- osalise ajaga töö --- punë me kohë të pjesshme --- kohë të pjesshme --- čiastočný úväzok --- zaposlenje sa skraćenim radnim vremenom --- parttimewerk --- lavoro a metà tempo --- program redus de muncă --- poloviční úvazek --- meio-tempo --- εργασία με μειωμένο ωράριο --- részmunka --- pracovné miesto na čiastočný úväzok --- trabalho em part-time --- deltidsanställning --- emploi à temps partiel --- práce na částečný úvazek --- osa-aikainen työ --- osa-aikainen --- práca na čiastočný úväzok --- impiego a tempo parziale --- ne visa darbo diena --- deeltaak --- trabajo a media jornada --- trabalho a meio-tempo --- osaline tööaeg --- darbs nepilnā slodzē --- tempo parziale --- empleo a tiempo parcial --- работно време пократко од полното работно време --- Halbtagsbeschäftigung --- emprego a tempo parcial --- halvtidsarbejde --- deltid --- skraćeno radno vrijeme --- halvtidsarbete --- částečný úvazek --- Teilzeit --- temps partiel --- nepilna darba laika darbs --- loc de muncă cu fracțiune de normă --- μειωμένο ωράριο --- part-time --- dalinis darbas --- εργασία ημιαπασχόλησης --- halvtidsanställning --- travail à distance --- teilea-oibriú --- távmunka --- etätyö --- praca na odległość --- distancearbejde --- muncă la distanță --- teleworking --- телеобработка --- distansarbete --- lavoro a distanza --- работа на далечина --- delo na daljavo --- telexogħol --- trabajo a distancia --- kaugtöö --- rad na daljinu --- attālināts darbs --- εργασία εξ αποστάσεως --- teletrabalho --- Fernarbeit --- práca na diaľku --- рад на даљину --- práce na dálku --- nuotolinis darbas --- punë në distancë --- elektronische Heimarbeit --- kodus töötamine --- attālināta nodarbošanās --- telelavoro --- работа на далечина со користење телекомуникациски средства --- teileachomaitéireacht --- diaľková práca --- telecommuting --- kotipäätetyöskentely --- Tele-Arbeit --- telemuncă --- telemunka --- telewerk --- rad na daljinu uz korištenje telekomunikacijskih sredstava --- muncă prin transmitere la distanță a informațiilor --- teletrabajo --- punë me anë të mjeteve të telekomunikacionit --- trabalho à distância --- τηλεργασία --- distansarbetare --- télétravail --- hjemmeterminalarbejde --- decentrale werkorganisatie --- të punuarit në distancë --- работење на далечина --- distance working --- tālsakaru darbs --- Telearbeit --- 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 --- Social law. Labour law --- Belgium --- Droit du travail Arbeidsrecht --- Flexible work arrangements --- Conditions de travail flexibles --- Law and legislation --- Droit --- gedetacheerd werknemer --- tijdelijk werk --- zelfstandig beroep --- fiscaal recht --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- droit fiscal --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- 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 --- duine féinfhostaithe --- 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 --- trabajo temporal --- začasno delo --- midlertidigt arbejde --- tidsbegränsat arbete --- dočasné zamestnanie --- travail temporaire --- angajare temporară --- impjieg temporanju --- tilapäistyö --- praca czasowa --- fostaíocht shealadach --- ajutine töö --- trabalho temporário --- pracovní poměr na dobu určitou --- привремено запослење --- punësim i përkohshëm --- laikinas darbas --- lavoro temporaneo --- Zeitarbeit --- pagaidu darbs --- временна заетост --- привремено вработување --- privremeni rad --- temporary employment --- ideiglenes foglalkoztatás --- έκτακτη εργασία --- temporary staff --- αναπληρωματική απασχόληση --- ajutine tööhõive --- přechodné zaměstnání --- ajutine personal --- trabajo interino --- tijdelijke kracht --- προσωρινή απασχόληση --- dočasné zaměstnání --- práca podľa dohody o pracovnej činnosti --- trabalhador temporário --- dočasná práce --- привремени рад --- waarnemend werk --- abipersonal --- kontraktsanställd --- Interimsarbeit --- staf i përkohshëm --- έκτακτη απασχόληση --- visstidsanställning --- personale interinale --- abitööjõud --- sutartinis darbas --- punë e përkohshme --- привремена работа --- tijdelijke arbeidsplaats --- impiego temporaneo --- Zeitbeschäftigung --- pagaidu darbinieki --- temporary work --- tijdelijke functie --- έκτακτος υπάλληλος --- väliaikainen työ --- Zeitarbeitnehmer --- privremeno zapošljavanje --- contrato a prazo --- externí spolupráce --- Aushilfspersonal --- határozott időre szóló munkaszerződés --- προσωρινή εργασία --- uitzendkracht --- pessoal interino --- predbežná práca --- emploi temporaire --- provisional employment --- Aushilfsarbeit --- kontraktsanställning --- empleo interino --- personnel intérimaire --- visstidsanställd personal --- remplacement (intérim) --- vikararbejde --- laikinas užimtumas --- Vertragsarbeit --- tidsbegränsad anställning --- impiego interinale --- lavoratore interinale --- agent temporaire --- αναπλήρωση --- časovo obmedzené zamestnanie --- muncă temporară --- договор за вработување на определено време --- pagaidu nodarbināšana --- ajutine tööjõud --- lavoro interinale --- empleo eventual --- sostituto --- travail intérimaire --- agente temporaneo --- ajutine töötaja --- midlertidig beskæftigelse --- έκτακτο προσωπικό --- privremeno osoblje --- tijdelijk personeel --- intérimaire --- emprego temporário --- emprego interino --- határozott idejű munkaviszony --- angajare provizorie --- līgumdarbs --- trabajo eventual --- Ersatzkraft --- contratación temporal --- predbežné zamestnanie --- pagaiddarbs --- laikini darbuotojai --- αντικατάσταση --- contrato de interinidad --- externista --- muncă provizorie --- vervanging --- tilapäinen henkilöstö --- emploi intérimaire --- dočasný personál --- interim --- vikariat --- trabalhador interino --- agente temporário --- provisional work --- προσωρινό προσωπικό --- Bediensteter auf Zeit --- вработување на определено време --- αναπληρωματικό προσωπικό --- Aushilfskraft --- práce mimo pracovní poměr --- empleo temporal --- visstidsanställd --- dohoda o provedení práce --- personal angajat temporar --- dohoda o pracovní činnosti --- posted worker --- lähetetty työntekijä --- upućeni radnik --- αποσπασμένος εργαζόμενος --- lucrător detașat --- napoteni delavec --- entsandter Arbeitnehmer --- travailleur détaché --- udstationeret arbejdstager --- oibrí ar phostú --- испратен работник --- pracownik delegowany --- vyslaný pracovník --- komandiruotas darbuotojas --- norīkotais darbinieks --- командирован работник --- ħaddiem stazzjonat --- lavoratore distaccato --- kiküldött munkavállaló --- trabalhador destacado --- trabajador desplazado --- utstationerad arbetstagare --- lähetatud töötaja --- posting of workers --- pracownik oddelegowany będący cudzoziemcem --- delegowanie pracowników --- darbuotojų komandiravimas --- vyslaný zahraniční pracovník --- töötajate lähetamine --- vyslaný zahraničný pracovník --- командироване на работници --- командироване на работници и служители --- darbinieku norīkošana uz ārzemēm --- vysílání pracovníků --- desplazamiento de trabajadores --- norīkotais darba ņēmējs --- utstationering av arbetstagare --- norīkots darba ņēmējs --- détachement de travailleurs --- ustationering af arbejdstagere --- destacamento de trabalhadores --- zagraniczny pracownik oddelegowany --- αλλοδαπός αποσπασμένος εργαζόμενος --- tuji napoteni delavec --- lucrător străin detașat --- pracownik delegowany będący cudzoziemcem --- detachering van werknemers --- ħaddiem barrani kkollokat --- travailleur étranger détaché --- udstationeret udenlandsk arbejdstager --- stazzjonar tal-ħaddiema --- utsänd arbetstagare --- gedetacheerde werknemer --- työntekijöiden lähettäminen --- lavoratore straniero distaccato --- munkavállalók kiküldetése --- utstationerad utländsk arbetstagare --- darbā norīkots darba ņēmējs --- trabalhador estrangeiro destacado --- komandiruotas užsienietis --- napotitev delavcev --- detașarea lucrătorilor --- upućivanje radnika --- командирован работник чужденец --- trabajador extranjero desplazado --- udstationeret udenlandsk lønmodtager --- ter beschikking gestelde werknemer --- Entsendung von Arbeitnehmern --- darba ņēmēju norīkošana uz ārzemēm --- kiküldetésben lévő külföldi munkavállaló --- vysielanie pracovníkov --- απόσπαση εργαζομένων --- terbeschikkingstelling van werknemers --- oibrí eachtrannach ar phostú --- välismaalasest lähetatud töötaja --- gedetacheerde buitenlandse werknemer --- distacco di lavoratori --- Arbeidsverhouding --- Arbeidsrecht --- Flexibele arbeid --- Flexibiliteit --- Verlofstelsel --- Arbeidsduurvermindering --- Werktijd