REGULATORY AND LEGAL SUPPORT FOR COMBATING ILLEGAL EMPLOYMENT

The article analyzes the scientific and source base of the topic under study. The theoretical bases of the study of illegal employment of the population are substantiated. It is stated that the essence of illegal employment is to determine the activity of citizens, which is not properly designed, namely, in compliance with all requirements of the legislation of the country, effectively removed from the sphere of social and labor relations, is not subject to taxation and processing by the state statistics bodies. At the same time, the concept of illegal employment was considered and generalized, as well as specific features were identified. Social relations in the field of combating illegal employment have been researched. Analyzed and drawn parallels in studies of various scholars on substantiation of the nature of «illegal employment», and concluded that this is a type of employment that is not properly designed, namely in compliance with all requirements of the legislation of the country, actually removed from the field of social and labor relations, not subject to taxation and processing by the authorities of state statistics. Illegal employment is the most common type of shadow employment. This type of employment is small in size, unregistered in accordance with the legal requirements of the enterprise and organization in which workers carry out their work on terms of self-employment or employment in the family business. The priority ways of improving the mechanisms of legal regulation to address the issue of illegal employment are identified, namely: reducing the burden on the payroll fund by introducing a progressive scale of taxation of personal income and reducing the amount of the single social contribution; strengthening of control in the budgetary sphere, introduction of transparent mechanisms of use and allocation of budgetary funds; stimulating the transition of employees from the informal to the formal sector of employment through the introduction of funded retirement accounts. The reasons for illegal employment as a factor in the shadowing of the labor market are evaluated in detail. Public administration in the field of combating illegal employment in Ukraine is analyzed.