Self-Employed as Pseudo-Subjects of Labor Relations

The purpose of the research. This article discusses topical issues related to the formation of the legal status of self-employed citizens and their place among the subjects of labor relations. Statistical data indicating the number of registered self-employed citizens are analyzed. The advantages and disadvantages of the legal status of the self-employed are analyzed. The situation of self-employed citizens is compared with the situation of individual entrepreneurs. The measures of state support for self-employed citizens are listed. Results: The legislative ban on hiring self-employed workers indicates that it is impossible for them to obtain the status of an employer. The absence of a concluded employment contract also does not give rise to the status of an employee. However, it is possible to be self-employed at the same time as performing the functions of an employee (when performing different types of activities). Registration as self-employed is not an obstacle to work under an employment contract. By recruiting the self-employed, the employer replaces the employment relationship with self-employment. Employers shy away from entering into contracts with the self-employed, fearing that such relationships may be recognized as labor in the future. The self-employed can be called pseudo-subjects of labor relations, due to the fact that they themselves act as employees and employers in one person, and can also perform the duties of employees without entering into an employment contract with employers.

self-employment, self-employed citizens, labor relations, employee, employer, professional income tax