Human capital is the basis of every successful company andis the most important factor in the economy of the new age. In contemporary economic and social conditions, it is one of the key factors in the development of social entrepreneurship. The paper analyzes the connection between human capital and social entrepreneurship in conditions where the social economy represents one of the ways to improve the system, by devising new approaches and sustainable solutions for the creation of social values. Social entrepreneurship provides the possibility of reintegrating people into new business concepts, creates sustainable changes in the functioning of the community and can start a large number of people. Activities in the field of social entrepreneurship are reflected in the accumulation of human and social capital.