Abstract
Research background
Entrepreneurs operate in a turbulent market environment, which affects their business decisions, including those regarding engaging freelancers. Some factors from the environment may affect the profitability of this form of cooperation.
Purpose
The aim of this work is to indicate from a company’s environment the influence and willingness to cooperate with freelancers and full-time employees. This may be particularly useful for business owners, HR managers (in the context of planning employment policy) and researchers dealing with the labor market and human resources management.
Research methodology
As a part of the research, data regarding the tendency of entrepreneurs to cooperate with freelancers and full-time workers was obtained, including selected factors from the business environment. The survey was created using MS Forms and was conducted from April 14, 2024 to May 25, 2024 on a sample of 165 entrepreneurs and managers.
Results
The research results are that, generally, tax level etc. continue to favor freelancers, which is why businesses are currently more likely to choose to work with them than with full-time employees. However, this advantage is expected to gradually diminish in the future due to legal changes involving the taxation of civil law contracts and rising employment costs. Companies will therefore have to make decisions not only based on current needs but also in the context of new regulations, which will translate into a decreased willingness to engage freelancers, while there will be no significant changes in the case of full-time employees.
Novelty
The novelty of the results obtained is that the study goes beyond just entrepreneurs’ satisfaction with freelancers’ work, also taking into account legal and external factors. Unlike, for example, Ernst & Young’s GIGbarometer, which focuses solely on freelancers, this study compares how environmental conditions affect the willingness of both freelancers and salaried employees to collaborate.