“The lawyer Daniel about Frigilance in Ukraine in the legislation of Ukraine does not have a direct definition of the term “Frilalens”. However, the activities of persons who work remotely and receive a remuneration for services or work are regulated by other legal norms. This was noted in the comment to the informant Anna Daniel, the Head of the Law Bureau, Candidate of Law. The lawyer has identified key legislative acts that actually relate to Frilan. […]”, – WRITE: Businessua.com.ua
Daniel’s lawyer about Frigilance in Ukraine
The legislation of Ukraine does not have a direct definition of the term “Frilalens”. However, the activities of persons who work remotely and receive Remuneration for services or work performed, is governed by other legal norms. This was said in a comment for the informant Anna DanielHead of the Bureau, Candidate of Law.
The lawyer has identified key legislative acts that actually relate to Frilan. In particular, Civil Code of Ukraine: – Art. 901–907 – service provision (customer pays, Frilationer performs work); – Art. 837-864 – contract (payment for a specific result). Thus, relationships between customers and fluilators are more often formalized by civil legal agreements.
Tax Code of Ukraine Sets: 1. Section IV – taxation of income of individuals. If the freelancer is not registered as a FOP, its income is taxed (18% of PIT + military levy); 2. Section XIV (“Single Tax”) regulates the activities of the FOP. For freelancers, the optimal group III: 5% of the single tax + 22% of ERUs from the minimum wage + military fee. The Law on a Single Social Security Contribution Requires monthly payment of the ESA (1 760 UAH in 2025) even in the absence of income.
According to Article 21 of the Labor Code of Ukrainean employment contract is an agreement between an employee and an employer, which provides for the performance of duties, remuneration and ensuring proper conditions. The agreement can regulate qualification requirements, the nature of the work and other conditions. The employee has the right to work under several contracts at the same time, if it does not contradict the law. The contract as a special form of employment contract allows to determine the term of validity, liability, termination conditions, etc.
“Frilalens does not belong to employment, so the provisions on employment contracts or paid vacations do not work here. However, the State Labor may recognize such relations with labor in the presence of signs of subordination, regular payments or fixed schedules. This creates risks for both parties, ”Daniel said.
Rapid Frilation growth in Ukraine The Ukrainian Frilen market continues to develop rapidly. In the first half of 2025, the number of freelancers increased by 83.6% compared to 2024. The main reasons are the consequences of war, transformation of employment and digitalization. According to Freilancehunt, 54.5% of freelancers indicated that they had switched to such a format because of war, loss of work or the desire for flexibility.
The Frilaterser Portrait of 2024 showed that 45% of Ukrainian freelancers are 18-29. Almost 70% of them use AI tools: 21.9% – constantly, 47.8% – episodically. Only 12.6% are not planned to integrate AI into their work.
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