The glossary provides a list of terms used in the ELA website, documents and publications. These are not official definitions and will be continuously up-dated.
Glossary of terms (2018)
English (571.33 KB - PDF)Starting with "B" (3)
Bilateral agreement
Concluded between Member States/EEA countries in written form and governed by European and/or international law. Bilateral agreements are agreements with binding rights and obligations between two Member States/EEA countries which describe in detail the specific responsibilities of, and actions to be taken by, each of the parties, with a view to accomplishing their goals in the area of undeclared work and related areas.
Bilateral cooperation
Cooperation between authorities in two countries.
Bogus self-employment
Often referred to as false self-employment or dependent self-employment, this is commonly understood as involving persons/workers registered as self-employed whose conditions of employment are de facto dependent employment. National legislation and/or court decisions determine this status. This employment status is used to circumvent tax and/or social insurance liabilities, or employers’ responsibilities.
[OECD (2014) Employment Outlook 2014. Paris: OECD.]