Abstract
This article deals with recent Czech court decisions which have classified two hockey and football player as entrepreneurs. Although both judgments were issued by the Supreme Administrative Court for tax law purposes there is obvious narrow connection to the definition of dependent work and to the scope of protection granted by labour law.
Authors do not share court´s pragmatic approach. The currently valid Czech definition of dependent work creates the base for the application of two tests aiming at detecting dependent work – the superiority test and the integration (organizational) test.
Both tests identify professional (elite) hockey and football athletes/players as employee. The main argument is composed of their club´s legal superiority.