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This article deals with issues which occur during the process of application of criteria which differentiate dependent labour and independent work in Lithuania. The purposes of the research are: to analyse changes in criteria which differentiate dependent labour and independent work; to evaluate which of these criteria are decisive; to make suggestions about the content of these criteria. Methods of scientific analysis of documents and literature as well as logic methods were used. The researches of professor I. Nekro ius, docent T. Davulis, S. Deakino and others are very important to this topic. This article concludes that decisive criteria to differentiate dependent labour and independent work are subordination and the risk of profit or loss.