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Self-employment is becoming an increasingly popular form of economic activity, which accounts for its significance both in economic and social terms. It seems to be ahead of any descriptions and theoretical generalizations. At the same time it seems to meet to the fullest the social and economic requirements of a modern state with a market economy. By constituting a perfect starting point for bigger business undertakings, it is inherent in the concepts of promotion of resourcefulness and entrepreneurship. It also generates flexibility and effectiveness indispensable in the complex socio-economic reality of these days as well as provides a framework for involvement of contractors in the process of providing work (services). Therefore, it seems important to focus our attention on some legal aspects of self-employment, to be able at least to identify the direction of its development and gain awareness of various consequences that it can cause in the future.