Work Models in the Ukrainian IT Industry: Between Employment and Contractor Models
Keywords:gig economy, employment law, tax law, private entrepreneur, employee, IT industry, Ukraine
The field of labour is one of the most dynamic in the society and develops under the influence of the general social progress. Rapid development of digital technologies, to which public regulators appeared not to be ready in many aspects, has also changed the field of labour by stimulating search and application of new forms of employment. Resulting from technological changes, they also often appear to be beyond legal regulation, thus posing risks both for the state or business, and for employees. Normally new, hybrid forms of labour relations are considered in the context of tax and employment law. That is because they are also related to human rights as it is individual rights and freedoms that are exposed to risks. Respectively, all hybrid models and public initiatives require scrupulous attention and analysis, since their effect may go beyond the framework of employment law or fiscal consequences. In the present article we will consider the key factors affecting launching of such hybrid models, their pros and cons, as well as public initiatives aimed at regulating relations in the field, as exemplified by different forms of labour organization in the Ukrainian IT industry.
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