فری لانسنگ : شریعہ وقانون کے تناظر میں تجزیاتی مطالعہ

Abstract

Abstract:

Freelancing has become an increasingly popular means of employment globally, and its importance continues to grow in Pakistan. From an Islamic legal perspective, freelancing is categorized under Ijarah, a contractual agreement where an individual provides services in return for a specified fee. For freelancing to be valid under Islamic law, all conditions of Ijara must be met, including a clear contract, specified remuneration, and defined scope of work. In cases where these conditions are satisfied, freelancing is permissible. Freelance platforms, such as Upwork and Fiverr, function as intermediaries or brokers, connecting freelancers with clients. These platforms charge a commission or service fee for facilitating transactions, which is akin to the role of a dallal (broker) in Islamic commercial law.

In Pakistan, the taxation of freelancers remains a significant issue. Despite the growing number of freelancers, there is no specific tax policy for them. However, freelancers who are registered with the Pakistan Software Export Board (PSEB) are required to pay 0.25% income tax. Freelancers who are not PSEB-registered are subject to a 1% tax on their income. Additionally, the use of VPNs (Virtual Private Networks) and payment gateways remains a critical concern, with no clear solution in place for secure transactions. The lack of a structured tax framework and regulatory oversight presents challenges for the freelance industry in Pakistan. In light of Islamic commercial principles and evolving tax policies, it is crucial to develop a framework that ensures fair treatment, transparency, and sustainability for freelancers in the country.

The purpose of this research is to inform people about the permissibility of earning money through freelancing from both an Islamic and legal perspective. It will address whether freelancing is allowed under Sharia law, the applicable taxes on freelancing income, and the legal regulations governing it.