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Chapter 11 New Forms of Employment and Innovative Ways for the Collection of Social Security Contributions: The Example of Estonia

The spreading of new forms of work performance is not a new topic as the various ways of how people work have been changeable. Performance of short-time work-tasks (gigs)1, working via platforms, renting (sharing) of dwelling space via platforms and obtaining income from it – they are all ways of performing work which ensure considerable income for a person. In some cases, it is ancillary activity which earns a person additional income. In other cases, it is a form of entrepreneurship that ensures the main income to a person. In the literature of labour law the new forms of work performance are discussed on a wide basis.2 New forms of work and changes in working conditions also challenge the social protection system, which must support employment, the economy and the well-being of society as a whole. As social protection requires resources, the important questions are how to finance social protection in I.