GRATA International presents a comparative overview of the legal risks associated with engaging self-employed individuals and independent contractors.
The publication covers multiple jurisdictions, including Armenia, Azerbaijan, Belarus, Kyrgyzstan, Philippines, Russia, Türkiye, Turkmenistan, and Uzbekistan.
It analyzes key legal considerations related to contractor engagement, including risks of employment reclassification, tax and social contribution liabilities, treatment of cross-border engagements, and regulatory approaches to long-term cooperation. The overview also provides practical guidance on structuring contracts, implementing internal compliance policies, and mitigating potential legal risks for businesses.
You can view information on each country separately using the links in the list below.
List of countries and authors:
Armenia - Ani Hakobyan, David Karapetyan
Azerbaijan - Fidan Vahabova, Gunel Huseynova, Mikayil Ismayilzada
Kyrgyzstan - Elvira Maratova, Zhanygul Kaparova, Aidana Kachkanakova
Philippines - Krisanto Karlo Nicolas, Eufelia Rembelle Simbol
Russia - Andrey Borovkov, Vyacheslav Khorovskiy, Vladislava Novokreshchenova, Aleksandra Levenkova
Türkiye - Osman Aydın, Esra Dicle Ulusoy, Berk Çakal, Selin Çelik
Turkmenistan - Ikbal Said Alauddin, Lachin Amandurdiyeva, Gulenar Akmyradova