This report examines the practices of enforcement bodies in EU Member States in relation to
the prevention and detection of bogus self-employment (BSE). The OECD has described
BSE or 'false'self-employment as consisting of 'people whose conditions of employment are
similar to those of employees, who have no employees themselves, and who declare
themselves (or are declared) as self-employed simply to reduce tax liabilities, or employers'
responsibilities'. While many legal systems involve a 'binary divide'between employment …