The relevance of the research topic is determined by a sharp increase in the number of self-employed. Self-employment is becoming a noticeable phenomenon in the labor market, in some regions of the Russian Federation in 2023, the share of self-employed in the able-bodied population exceeded 10 %. Within the framework of the conducted research, self-employed people are understood to be persons who are officially registered as payers of professional income tax. The article presents data on the dynamics of the number of self-employed, the demand for a new format in the regional context, by type of economic activity, an assessment of the income tax on professional income to the budget is given. Based on the provided data, the key risks of self-employment for the economy, employers and citizens are identified. The proposed recommendations can be used in the development of measures of state support for the self-employed. The research materials provide the necessary information base for making managerial decisions in the field of personnel management.