The article substantiates the relevance of a scientific insight g of those changes in the activities of companies that are observed in the formation of human capital in enterprises of the IT industry. The article highlights the position of digital transformation in accordance with which the conditions for the use of human capital, which is perceived as a combination of knowledge, skills, experience, motivation, health, creative and entrepreneurial abilities of a person, contributing to the increase of his income. During introducing the concept of lifelong learning, it becomes possible to use human capital effectively in terms of both technology and income. As a result of research conducted by domestic and foreign scientists, it was proposed to expand the concept of “human capital” by adding the “entrepreneurial ability” component. Only the introduction of employee abilities, using, and the application of innovations in their work have a decisive impact on the performance of both an individual enterprise and society as a whole, the development of an innovative economy, the acceleration of the pace of scientific and technological progress and the implementation of the concept of sustainable development of an enterprise. For in-depth analysis, it was proposed two initial linear models, the first includes quantitative and qualitative variables. Based on the available statistical data, empirical profiles of the dependence of wages on the level of education are formed, which will give some idea of the demand for labor with a certain level of education in the labor market