РАЗВИТИЕ ЗАКОНОДАТЕЛЬНОГО РЕГУЛИРОВАНИЯ СОЦИАЛЬНОГО ОБЕСПЕЧЕНИЯ САМОЗАНЯТЫХ ГРАЖДАН

Abstract

In Russia, the legalization of the activities of the self-employed is determined by Federal Law No. 422-FZ dated 11/27/2018 "On the tax on professional Income", and this year it is possible to sum up some results of the five-year history of the development of self-employment. Statistics show that over a five-year period, the number of self-employed has been growing at a significant pace both in the types of activities established by law and throughout the country. The introduction of self-employment as a form of labor activity has allowed to a certain extent to solve a number of national tasks and realize the goals of business and the population of the country. Determining the status of the self-employed by the type of tax paid has largely solved the problem of bringing the "shadow" business to a legitimate level, increasing tax revenues to the budget, but has introduced a number of imbalances in the field of social, medical and pension services for the population and fueling conflicts of interest for the self-employed, businesses and employees. This situation is primarily due to the fact that the self-employed pay only tax on professional income and are not burdened with mandatory payment of insurance premiums. In addition, social security is one of the components of social and labor relations, where the risks for the self-employed are quite high. All this, ultimately, affects the quality of life of the population and the sustainable development of the country. Nevertheless, in recent years, it has been possible to see a number of measures aimed at involving the self-employed in the sphere of providing social guarantees for themselves, including legal ones. In this study, based on the analysis of legislation in the field of social security for the self-employed, critical aspects are identified and directions for its further development are proposed.