The Remuneration of Freelancers: Current Trends and Prospects in Ukraine

The article is aimed at defining the peculiarities of freelancing development in Ukraine, as well as elaborating recommendations as to legalization of the freelancers’ labor. The estimation of development of freelancing in Ukraine is provided, which shows both growth of incomes of employed in this form of employment, and increase of their number. The advantages of this new form of employment, which can be obtained only in case of its regulation and control, as well as under the condition of the State support, are concretized. It is substantiated, that formation of adequate relations of remuneration of the freelancers’ labor first of all needs a contemporary normative-legal provision, including adaptation of experience of the developed countries to the Ukrainian realities, and also accounting of peculiarities of freelancing in terms of civil, economic, and tax law. It has been determined that the remuneration of freelancers should depend on the kind of freelancing and the types of freelancers, sphere of economic activity, profession, etc. The differentiation of hour rates by demographic criteria and by professions was analyzed. The measures of support of freelancing on the part of the State may be the following: preferential taxation, including rural residents, occupational guidance activities, outreach activities, conduct and analysis of the results of sociological research, periodic collection of statistical data, etc