The legal regulations in force in Poland provide for the possibility of performing many liberal professions (e.g. legal advisors, patent agents, tax advisors, statutory auditors, doctors, laboratory diagnostics, nurses) as part of an employment relationship. The author of this study, by defining at the beginning the concept of a liberal profession and classifying legal forms of its performance, carries out an analysis of the issue of establishing, replacing and terminating the employment relationship of a professional and his rights, obligations and responsibilities. Moving on to the specific legal and axiological threads, he indicates that the legislator, by allowing the employee the possibility of exercising a freelance profession, gives the professional's employment relationship an unusual shape ((atypical employment relationship). The most important is that the provisions of applicable law modify the scope of the employer's rights to direct the work of an employee - a professional. They guarantee this employee substantive independence (intellectual independence) in the scope of independent shaping the content of professional activities. They also grant him a certain degree of autonomy in the field of work organization (autonomy to choose the time and the place of work). The introduction of provisions guaranteeing the independence and independence of an employee - a professional, therefore, limits the scope of his obligation to comply with his employer's instructions regarding work. However, this does not mean that the management of the employer is completely eliminated with regard to the ways and methods of performing the agreed work. The legislator protects the professional independence of an employee - a professional in relation to key professional activities that define the essence of a given profession. The manifestation of the subordination of a freelance employee to the management of the employer shall be, inter alia, the obligation to carry out work in the specified dimension, the obligation to remain at the disposal of the employer, the obligation to comply with the rules of order and organization of work set out in the staff rules, and commands of the employer relating to these issues. The considerations carried out in this study incline its author, in particular, to accept the admissibility of performing a liberal profession under an unusual employment relationship and to recognize as sufficient legal guarantees the independence and professional independence of a professional employed under an employment relationship.