Неопределённость правового статуса самозанятых. Обзор судебной практики

Закон. 2022. № 12. С. 168–178.

Zhukova Y., Podmarkova A.

In this article, based on the analysis of court decisions of recent years, the authors consider the uncertainty of the legal status of the  self-employed revealed in practice. The authors believe that the “self-employed” in the law enforcement and legal doctrine are mainly considered as citizens applying the special tax regime ‘Professional Income Tax’ (hereinafter referred to as the  NPA) and come to the  conclusion about the  validity of applying this term only to those NPA payers who do not have the status of an individual entrepreneur. The article analyses such problematic aspects of the legal status of the self-employed as determining the proper jurisdiction for their disputes, the application of consumer protection legislation to them, as well as the problem of requalifying the  relations with their participation into labour relations. The  authors conclude that it is necessary to amend the current legislation in order to ensure a balance of interests of self-employed and other persons.

Keywords: самозанятость, self-employment, налог на профессиональный доход, самозанятые граждане, legal status of self-employed