It is established that the Russian legislation on the special tax regime “Professional Income Tax” predetermines the specifics of the status of the self-employed in the labor market, prohibiting their participation in labor relations and restricting their entry into civil law relations with former employers within two years after the termination of the employment contract with them. Relations on the implementation of entrepreneurial activities by the self-employed are implemented within the framework of a non-standard form of employment, tend to converge with labor relations, since, in accordance with the law, the self-employed performs work or provides services, like an employee, personally. In the new legislation on employment, the employment of citizens aimed at generating income, which does not contradict the law, is correctly called labor, but the self-employed are not quite consistently classified as employed citizens. It is shown that the introduction of a tax on professional income has led to a significant reduction in shadow employment, however, business allows the substitution of civil law relations with self-employed labor relations. In this regard, the measures provided for by law to counter illegal employment were approved. Taking into account the position of the International Labor Organization on the need to ensure decent work and social protection of all categories of working citizens, as well as foreign experience in ensuring the social and labor rights of the self-employed, it is concluded that it is possible to endow the Russian self-employed primarily with labor rights in the field of collective protection – to unite, collective bargaining, strike. In order to ensure the right of the self-employed to an old-age pension, it was proposed to divide the burden of expenses on insurance pension contributions between the self-employed and their counterparties.

self-employed, employment contract, civil law contracts, illegal employment, social security

Paryagina Olga Aleksandrovna – Candidate of Juridical Sciences, Associate Professor of the Department of Civil Law, Law Institute, Irkutsk State University (1, K. Marx st., Irkutsk, 664003, Russian Federation), ORCID: 0009-0005-5547-3192, RSCI AuthorID: 687642, e-mail: irk-oap@mail.ru

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