freelancer is a remote employee who does not have to be present at the office at all times. He plans his work day independently, looks for orders himself and fulfills them. The first freelancers were journalists, translators, consultants, photographers, artists. Today, the most popular freelance professions are web designers, copywriters and programmers. In general, any professional who has the ability to provide the employer with the results of their work using the Internet (for example, e-mail) can become a freelancer. The freelancer always plans his own routine of the day. At the same time, self-organization is important — the better a person manages his time, the more orders will be able to fulfill, the quality of work will be higher. For some, this is the difficulty, because at home there are a lot of urgent cases, friends come to visit, children interfere, as a result the work remains undone. The peculiarity of the freelancer’s work is also in the self-search of customers. This is both an advantage — the number of orders and employers on the Internet is almost unlimited, and the disadvantage — not everyone can find a job with decent pay. Newcomers in the world of freelance often have to work literally for pennies. Only by gaining experience and connections can they raise rates for their work. Of particular note is the official position of freelancers. Very rarely, they are on the staff of any organization, so legally considered unemployed. The contributions to the pension fund and taxes from fees are generally not made by the employer, and remain on the conscience of the author himself. Exceptions are only large enterprises that make up a copyright agreement or contract with a freelancer. In recent years, the IRS has become interested in the work of “free artists,” but holding freelancers accountable carries an order more of “show spanking” than rules.