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2022 Gig Economy Report

The balance between flexibility, autonomous working and social protection has been a long-time discussion within the gig economy and its complexities have kept legislators busy in recent years. As a result, the draft European directive on platform work is one of the most discussed topics of the year.

The proposed directive introduces various criteria which, if applicable, could result in a legal presumption of employment for the worker.

In our 2022 Gig Economy Report, we provide an overview of how workers in the gig economy are currently classified in a number of prominent member states of the European Union, including Ireland, and in the United Kingdom. We also question the tax treatment of gig workers in all countries.

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Doone O'Doherty

Partner, PwC Ireland (Republic of)

Tel: +353 87 276 8112

Sean Walsh

Director, PwC Ireland (Republic of)

Tel: +353 85 142 4544

Ursula Mathews

Senior Manager, PwC Ireland (Republic of)

Tel: +353 87 975 9177

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