Online Platforms and Platform Work France Legally binding definition of online platforms Specific register of online platforms Specific regulation applicable to online platforms Online platforms are considered to be employers Under the 2016 Finance Act, and rein­forced by the 2018 Law against Tax Fraud, platforms have to report the following information to tax authorities(DGFIP): iden­tification details about the platform opera­tor concerned, identification details about the user, the user’s status(private or pro­fessional), and the total gross amount of transactions carried out by the user during the previous calendar year. French workers have access to more than 100 online labour platforms. The share of men working for platforms tends to be significantly higher, with females accounting for 34% and males 66%. 32% of platform workers have a migrant background. Thus only 14% of couriers working in Paris area are French nationals. 34% 66% Along with transport and food-delivery platforms, such as Uber and Uber Eats, a large portion of the market is dominated by business services. In 2021, 72 freelance and microtasks platforms were in operation. Malt, a freelance platform that was founded in France in 2013 currently has over 260,000 registered freelancers. Freelance.com is another French platform that specialises in providing intellectual services to large businesses and SMEs. Currently, the platform has more than 370,000 registered freelancers.