Platform economy database
Database of initiatives and court cases in the EU
Eurofound’s platform economy database provides information on 386 initiatives and court cases that exist or have been implemented in relation to activities in the platform economy. The database was last updated in February 2024 and provides metadata for each entry, such as geographical scope, year, type of initiative, actors involved, sector and companies concerned. Initiatives include legal instruments such as legislative changes or court decisions, as well as voluntary interventions undertaken by different stakeholders to address issues around platform work.
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The database currently contains 386 entries and was last updated in February 2024.
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'Riders' working for the Finnish on-location delivery platform owned by DoorDash, Wolt, are now classified as employees for the purposes of tax administration. The ruling by the Danish tax authority was given after a four year long investigation into the employment classification and tax obligations of these workers and the company. Consequently, from 01 June 2023 Wolt will remunerate the 'riders' with a net income that has already deducted taxes.
The Authority has stated that Wolt has an 'extensive instructional authority' (en vidtgående instruktionsbeføjelse) over the tenders for work as well as how the work and tasks should be performed. Further, the courier partner (rider) has no ability to operate without Wolt equipment or using its own service methods. The bidding process has also been found to be dependent on Wolt, not independent of Wolt. That is to say 'riders' can only reject an assigned order, similar to hourly paid work where tasks performed are paid for, rather than a fee based system. As a result, this has the characteristics of an ongoing employment relationship for the Authority.
Wolt has announced it does not find the 'riders' to be employees as the ruling from the tax authority only presides over tax-related matters, not the employment relationship. As a result, Wolt will comply with tax obligations, but social security contributions and benefits will still be managed by the 'rider', not Wolt.
Trade union 3f has stated this a positive step and believes 'riders' should indeed be classed as salaried employees with the full corresponding terms and conditions of such an employment relationship.
The platform economy is one of those moving targets, which, despite receiving increasing media and policy attention, has proven difficult to regulate. Given the heterogeneity of employment relationships, business models, types of platform work and cross-border issues, this is not surprising.
Technological change is accelerating as the capacity of electronic devices to digitally store, process and communicate information expands. Digitalisation is transforming the EU economy and labour markets: nearly one-third of EU workplaces are categorised as highly digitalised. What are the implications of the digital revolution for employment and work?
The rapid rise of the platform economy has led to a marked transformation of European labour markets, and existing regulatory frameworks and voluntary initiatives have yet to catch up. While platform work offers opportunities for workers and employers and potentially contributes to innovation, economic growth and competitiveness in the EU, it has been criticised from the beginning because of the poor employment and working conditions often experienced by workers.
While 2020 may come to be seen as the year platform work gathered pace and started to go mainstream – thanks in large part to COVID-19 containment measures sparking an increase in food and grocery delivery – 2021 could be the year that regulation of platform work is set in motion.
