Švarcsystém a další vymezení znaků závislé práce dle NSS

Today, we would like to draw your attention to a recent ruling by the Supreme Administrative Court concerning the dispute between the company King Stores and the State Labor Inspection Office regarding a possible švarcsystem. According to the State Labor Inspection Office, an individual was performing dependent work for King Stores, which involved customer service, receiving and issuing orders, providing advice and service, and collecting payments at the company's premises.

However, the Supreme Administrative Court confirmed the conclusions of the regional court, which stated that the State Labor Inspection Office did not prove the existence of dependent work by the person providing service activities to the company based on a business relationship.

The Labor Inspection considered customer service, order receiving, and payment collection to be the performance of dependent activities. However, the courts stated that the individual determined their own working hours and could also refuse orders. Additionally, no specific instructions from the company to the cooperating person regarding the performance of their activities were proven.

The Supreme Administrative Court concluded that without proper determination of the factual situation, a conclusion about the performance of dependent work cannot be made, and the imposition of sanctions by the State Labor Inspection Office cannot stand. Now it is once again the turn of the State Labor Inspection Office. It will certainly be interesting to see if the State Labor Inspection Office will be more successful in gathering further evidence. We will keep you informed about the further developments.

Authors:

Patrik Zítka

Dušan Grmela