Employment contract with an individual taxation. Employee contract without paying taxes. Place and working conditions

The employment contract of an employee is not a traditional labor contract and, accordingly, entails different consequences for the parties. Cooperation under a civil law contract (GPA) is formalized to perform specific tasks. This form of interaction is usually used to receive temporary staff.

Such an agreement allows you to attract a new specialist to provide services to a company or an individual entrepreneur, avoiding staff expansion. The document is drawn up by the parties in two copies, one of which is transferred to the employee, and the second is stored in the personnel department of the enterprise.

Differences between an employment contract and an employee employment contract

If you download the Employee Employment Agreement (HPA), you will notice that it differs from the labor contract in the following parameters:

• Does not require filling out the employee's work book.
• The object of the contract of employment is a specific result after the completion of temporary work.
• The specialist performs the assigned one-time job or provides services. In this case, for example, a work contract, paid provision of services, instructions, etc.
• A citizen is not provided with social guarantees (vacation, sick leave, etc.).
• The contractor is responsible for the material damage caused. It is allowed to apply penalties to an employee for violation of obligations.
• The hired specialist does not obey the internal regulations of the company.
• Work under an employment contract is regulated by the Labor Code of the Russian Federation, and under a temporary employment contract - by the provisions of the Civil Code.
• Labor contracts are concluded with persons who receive positions according to the staffing table, and the number of such positions is limited by accepted local norms. An individual entrepreneur can sign a contract of employment with citizens whose positions are not provided. staffing table... This means that the number of temporary workers is virtually unlimited.

Peculiarities of paperwork for individual entrepreneurs

If a civil contract of temporary employment is concluded between natural person and individual entrepreneur, then:

• The employer guarantees payment of remuneration for work, payment of insurance premiums, except for contributions to the Social Insurance Fund. As a tax agent, an individual entrepreneur must withhold personal income tax from the income paid to an individual. An employee employment contract is not possible without paying taxes.

• SP does not compensate for vacation, sick leavedoes not pay additional fees and bonuses.
• The entrepreneur does not need to keep the hired employee workplace after going on maternity leave.
• Some labor benefits are not guaranteed.
• There is no need to organize a workplace.

A temporary employee employment contract can be recognized as labor

According to the Labor Code of the Russian Federation, an employment contract can be fixed-term or concluded for an indefinite period. Civil contract urgent hiring the employee is always temporary. Its duration depends on the term of the work or the provision of services.

The possibility of retraining a temporary employment contract for an employee into a full-fledged employment contract is not excluded. This happens when the employer specifies in the document the provisions inherent in the employment relationship with the permanent employee.

So, when registering an employee under a civil law contract, he is notified that making an entry in a work book is optional. But if a citizen continues to provide services for a long time, he has the right to go to court to change the form of the contract. Representatives of the labor inspectorate, or the Federal Tax Service, as a result of inspections, can also re-qualify an employment contract in labor.

Having studied the sample contract for the employment of an employee with an individual entrepreneur, and having established the fact of substitution of labor relations by civil law, authorized bodies can recognize the contract as a labor contract and oblige the entrepreneur to compensate the employee for vacation and sick leave for the entire period of work, recognizing his right to benefits and labor guarantees, and also collect a fine and arrears from the individual entrepreneur for unpaid insurance premiums.

Structure and content of the employment contract

Considering a sample contract of employment of an employee with an individual entrepreneur, it can be noted that it has the following structure:

• Preamble. The full name of the entrepreneur is indicated, as well as the full name of the performer. The parties fix the date and place of the conclusion of the civil contract. When designating the parties, terms such as "Employee" and "Employer" should be avoided, it could be, for example, "Customer" and "Contractor".
• Subject of the contract. Information about the work performed, or the service provided, the rights and obligations of the parties, the timing of the work, the methods of payment with the hired citizen, the types of responsibility and the amount of penalties for violation of the terms of the contract are noted.
• Addresses, details and signatures of the parties. The last paragraph of the document records the full name of the entrepreneur and citizen, place of residence, TIN, their passport and bank details, and signatures are also put.

You can download a sample of a temporary employment contract for an employee.

Today, legal literacy has become a fundamental quality for a successful employee, a private entrepreneur. The times when knowledge of laws was the prerogative of citizens with legal education are irrevocably gone.

It is important for the job seeker to know not only the features and structure of the employment contract, but the types of relationships between individuals and legal entities.

We will talk about the employee's contract of employment, purpose, legislative regulation, structural features, applications.

Employee Employment Agreement - an agreement governing civil relations between the parties. The subject of such a document is a task or order with a specific amount of work.

The legislation does not provide for the concept of employment, only an employment contract is stipulated. The situation makes it possible to illegally obtain benefits by infringing on the rights and freedoms of an employee.

Who can be recruited under a civil law contract - see here:

Distinctive features of the employee employment contract

The main differences between an employment contract and a labor contract are as follows:

• an employee who signed an employment agreement performs clearly regulated job duties, while an employee provides only certain services. The "mercenary" is not subject to internal regulations;
• legally binding relations oblige the employee to obey the higher management, the parties to the employment contract are conditionally equal;
• wages to an employee are paid by agreement of the actors. An employment relationship requires the employer to pay remuneration twice a week or more often. What are the rules for crediting - read the link;
• an employment contract provides for the performance of a specific task or work. An employee with a formalized labor relationship undertakes to perform the functions provided for by the official obligations;
• the expiration date of an employment contract is indicated only in rare cases, while hiring assumes a clearly agreed duration.

It is important to know! An employment contract provides for the protection of the employee's rights, while hiring deprives a citizen of certain social guarantees.

Strengths and weaknesses of the contract

Why is it beneficial for an employer to have a hired employee

1. The employee is responsible for organizing the required conditions to complete the task. The duration and place of execution are also chosen by the "mercenary".
2. The manager is exempt from paying taxes to the Social Insurance Fund.
3. The employer does not fulfill the guarantees provided for by the regulations Labor Code RF.
4. The manager is exempted from paying social insurance contributions.
5. Material remuneration is paid after the completion of the work, the amount is fixed at the stage of drawing up the corresponding paper.

Cons for a manager

1. The performer is not subject to internal regulations. There is no clear procedure for the work carried out, since the final result is important.
2. The result of the litigation is the retraining of the contract into labor, if the relationship between the employee and the higher management is determined.
3. Illegal business activity threatens an employer who has signed an employment contract with an individual.

It is important to know! The activity of the contractor, in the majority, is regarded by the regulatory authorities as entrepreneurial.

Structure and content of a mutual agreement

The current legislation does not provide for a unified format for document execution. In practice, the following structure is used:

• preamble - the time frame for the conclusion of the document, passport data of the actors;
• subject of the agreement - describes labor duties, information about the position. Additionally, the prohibition on part-time work or the main place of work (if necessary) is indicated;
• the duration of civil relations between the parties;
• describes specific tasks, the implementation of which provides for the payment of remuneration;
• the rights and obligations of actors, regulated by the Labor Code;
• the amount and terms of payment of material remuneration, guarantees of satisfaction of the financial component;
• circumstances entailing administrative or criminal liability of the parties;
• contact information of the contractor and the customer;
• grounds for early termination the above agreement.

The document describes the required level of qualifications and a set of professional qualities, the presence of which is necessary to complete the task.

The contract comes into force after it is signed by both parties, receiving one copy in hand.

Employment agreement between individuals

Article 303 of the Labor Code of the Russian Federation provides for the possibility of formalizing civil law relations between persons who do not have the status of an individual entrepreneur or a legal address.

Labor Code of the Russian Federation Article 303. Conclusion of an employment contract with an employer - an individual

When concluding an employment contract with an employer who is an individual, the employee undertakes to perform work not prohibited by this Code or other federal law, as defined by this contract.
A written employment contract necessarily includes all conditions essential for the employee and the employer.
An employer who is an individual must:
to draw up an employment contract with an employee in writing;
pay insurance premiums other obligatory payments in the order and size to be determined federal laws;
to issue insurance certificates of state pension insurance for persons entering work for the first time.
An employer who is an individual who is not an individual entrepreneur is also obliged to notification procedure register an employment contract with an employee with the local government at the place of his residence (in accordance with the registration).

This agreement has a number of features:

• written in the presence of both parties;
• registration of the document is carried out in the local government (executive committee) in the territory of residence of the employer.

The following information is required:

• place and date of entry into force of the agreement;
• passport details of the parties or other identification documents;
• contact Information.

The provisions of the executed paper may be challenged in court.

It is important to know! An officially registered document creates confidence among the parties that their own rights are protected. From the moment of entry into force, the actors have a civil legal relationship.

Agreement between an individual and an individual entrepreneur

Individual entrepreneurship involves making a profit, which requires attracting work force... However, the formalization of relationships, quite often, is replaced by verbal agreements that have no legal force.

Illegal use labor resources threatens with criminal liability. This forces employers to deal with the execution of employment agreements.

It is important to know! Actors have the right to terminate the rental agreement without prior notice. The contractor is recommended to raise this issue at the stage of signing a civil agreement.

Employment without a contract

Fulfillment of job duties or one-time jobs without registration of regulatory documentation is a risky decision. There are several options for the development of events:

1. The work process is not accompanied by a violation of the employee's rights; an individual collects evidence of an employment relationship.
2. Application of an employee to government bodies with a complaint against the employer.
3. Initiating litigation at runtime official dutiescollecting evidence.

Oral agreements have no legal force, therefore, to prove the involvement of an individual in labor process organization is quite difficult.

The advantages of such an event are the performance of one-time work, legal registration which takes a long time. In the case of a long-term performance of the functions of an employee, we recommend that you contact the above authorities.

You will read about the risks of informal employment for the employee and for the employer.

Conclusion

The employee's employment contract gives the contractor freedom of action, independence from internal regulations and disciplinary action the organization in question.

Registration of a civil law agreement exempts the employer from social insurance guarantees, payment of certain taxes.

You can find out how an employment contract differs from a civil one in this video:

Employment of workers can take place in two ways - with a mark in the work book, or a contract of employment is concluded without registration. Both of these processes are legal and regulated by the constitution. Each of them has its own advantages and, accordingly, disadvantages for both parties, both the employer and the employee.

Recently, employers have become more likely to employ employees under an employment contract, rather than a labor contract. Workers, in turn, began to feel less secure. Absence raises doubts in the employer and does not give confidence in the future. When a contract of employment is concluded without a work book, such a relationship can hardly be called workers.

The main difference between such a contract and a labor contract is that these documents are governed by different laws. The employment contract is by the Labor Code, while the employment contract is by the Civil Code of the Russian Federation. Both the one and the other document have legal force.

Many are worried about pension contributions, that if an entry is not entered in the work book, then it will not be. The employer undertakes to make pension contributions in any terms of the contract. This is a mandatory item, without it employment will be illegal.

Why employers prefer this type of contract:

• Place of work, materials and daily routine are established by agreement with the employee
• There is no need to pay social tax for an employee
• No need and vacation
• You can miss the bonus item
• It is possible to free yourself from contributions to the employee's social insurance

However, not everything is so smooth for the employer, there are also disadvantages:

• For violation of the rules, the employer has no right to punish the contractor
• The contractor has the right to recognize the employment contract through the court as labor
• The contract of employment assumes equality of the parties. And they are called "Contractor" and "Customer"
• It is impossible to attract an employee with a hiring contract

As for the employee, there are still disadvantages for him, which are provided for by the Labor Code of the Russian Federation, but are not mentioned in the Civil Code. These include:

1. Leave paid by the employer is not provided.
2. The contract is concluded for a specified period, after which the employer has the right to remove the executor from business. Also, the employer unilaterally has the right to terminate the contract at any time without warning.
3. By going on maternity leave, the employee will not receive benefits.
4. If the employee does not hand over the work on time, the employer has the right to deprive him of his salary.
5. In case of injury at work, the employer is not responsible. There will be no payments. Moreover, the sick leave will not be paid either.
6. There will be no additional payments beyond what is specified in the contract.
7. No benefits will be paid upon termination.
8. Seniority is not counted.

For these reasons, employees do not seek to get a job under such an agreement. With full social package there is confidence that one day the employee will not be left without work and a penny in his pocket. The labor agreement is aimed at ensuring the activities of the employee, and the employment agreement is aimed at obtaining the result of the work of the performer.

1. In the upper part, the name and number, the place in which it is enclosed, and the exact date are indicated.
2. Next comes the preamble. It specifies the main aspects of the contract, provides information about the parties, the purpose of concluding the contract.
3. Must be indicated.
4. Then the types, volumes of work provided, working conditions are prescribed.
5. The next paragraph indicates the amount and terms of payment.
6. Further, the responsibilities of the parties are prescribed.
7. An indication of the conditions under which the contract is terminated unilaterally.
8. The sizes and conditions of penalties are prescribed.
9. Information of the contractor and the customer with the indication of contact information.
10. At the bottom of the document, the parties put their signatures and seals.

In all the points listed, each moment needs to be described in detail. So, in the clause of working conditions it is specifically indicated working time, place, conditions of internships, studies and trainings, the nature of payment for the period of study. The settlement point must clearly indicate the order of payments, regularity, quantity, possible incentive payments, etc.

In the responsibilities of the parties involved, it is necessary to take into account all the points, from the presence in the workplace, to the respectful attitude of superiors to subordinates.

In addition to the above items, the employer and the employee can add additional sections by agreement between themselves. This can be, for example, issues of providing workwear. If this document is executed incorrectly in any of the paragraphs, then it will lose legal force.

To draw up an employment contract without applying for a job, the form can be downloaded on the Internet. Then it needs to be edited according to the wishes of the contractor and the customer, insert the data of the parties, print, sign, seal and that's it. Within three days after the conclusion of such a contract, the employer is forced to draw up and submit it to the employee for signature.

Agreement between individuals

In some cases, there is a moment when the work will be performed by a natural person for a natural person. The law does not prohibit the conclusion of such documents. More often, this type of contract is encountered by workers in temporary or one-time work. The document must contain exact numbers: the date and duration of the agreement.

In the event that a contract is concluded by individuals, then it must be registered with the executive committee.

As much contact details of the customer and the contractor as possible should also be indicated. This is necessary so that if something happens, you can find an employee or employer.

To protect yourself from the employee, it is necessary to conclude an agreement with legal entity... Then in case conflict situation it will be easier to achieve justice. between individuals is least protected from the legal side. Due to the fact that everyone is responsible for himself.

Employment agreement between an individual entrepreneur and an individual. face

When an individual entrepreneur concludes an agreement with an individual, where the individual entrepreneur is the customer, there are also some nuances:

• The customer may refuse to pay pension and insurance contributions
• The customer may also not pay sick leave and
• An individual entrepreneur can legally delay wages
• For an employee who went on maternity leave, the place is not saved, maternity leave, respectively, is not paid
• The customer is not obliged to provide an equipped workplace for the contractor

This document regulates the labor activity of the contractor for the remuneration specified in it. An individual entrepreneur reserves the right to pay or not additional and other incentives. An employer who enters into a contract with an individual is obliged to make tax payments on the income of an individual.

On the other hand, an individual entrepreneur does not guarantee that the contractor will properly perform the work, and will not terminate the contract unilaterally at any time. The hired worker sets the mode and place of work for himself. Therefore, the customer has no right to demand that he be present at the office at a certain time.

In the event that an entrepreneur acts as a performer of work, the employment contract for an individual entrepreneur implies the absence of tax payments. An individual entrepreneur hired as a performer pays his own taxes to the state. The customer in this case frees himself from additional deductions.

Is a working relationship valid without an entry in the work book

The RF law provides that labor Relations can only be indicated in the official document of each employee - in the labor document. In the event that he is the main place of employment for an employee, he does not perform one-time work, then without a proper mark in the book, such labor relations are illegal. If an employee is hired under a contract for temporary or one-time work, or with a main place of work, then an entry is not made in the labor record.

If an employee is employed full-time, even under a temporary contract, the employer is obliged to make an entry in the work book. If he has not done this, then the employee can safely go to labor inspection from the illegal actions of the employer.

The employment contract does not provide social guarantees to the employee, but it is very economical for the employer. On the other hand, in this case, no one gives the employer any guarantees that the employee will perform his duties properly. Legally, such a document is valid, but does not provide labor freedom and security.

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All relationships that develop in connection with employment must be formalized by signing labor agreement, stipulated by Art. 16 of the Labor Code of the Russian Federation. Such an agreement acts as documentary evidence of the occurrence between the parties of mutual rights and obligations, as well as the definition of the conditions under which work will be carried out.

Employers may have a need to attract persons to perform certain types of work, with a specified period, which is carried out within the framework of civil law agreements, the form of which can be downloaded below.

Classification of employment agreements

Determination of the type of employment contracts can be performed depending on the period during which such a document is valid.

They can be:

• urgent;
• temporary;
• imprisoned for an indefinite period (up to 5 years), provided that such a period is not regulated by federal legislation.

The most widespread is the one that involves his imprisonment for an indefinite period.

Fixed-term contracts are drawn up in situations in which labor relations cannot exist for an indefinite time, as indicated by the nature of the labor required to perform, as well as the amount of effort that will be made to fulfill the assigned tasks. Situations in which labor relations are urgent are indicated in Part 1 of Art. 59 of the Labor Code of the Russian Federation.

Performance job responsibilities can be continued even after the end of the period specified in them, in the event that the parties to the agreement do not present requirements for termination, and the employee continues to perform his job functions, the agreements will be considered extended for an indefinite period.

The impossibility of determining the period during which the employee's activity will be necessary for the employer, as well as in the presence of such a need on an ongoing basis, contracts are concluded that do not contain a certain period actions.

When compiled

Together with the conclusion of contracts on the performance of labor functions, the employer completes work books. The employee must present such a document when hiring.

In the absence of a work book, the following employees can be employed:

• taken for the first time;
• have lost the document (including due to its unusability) and taking measures to restore it;
• who have entered into a civil agreement between the employer and the employee.

Sample civil contract:

Is the form legally binding

The concept of a working relationship is defined in Art. 15 of the Labor Code of the Russian Federation. As such, we understand the relationship, the parties to which are the employee and the employer, for the performance of certain functions by the employed, with his subordination to the internal working order, as well as the creation by the employer of such working conditions that are determined by the legislator or the provision of the labor contract.

Almost all the conditions that are fixed are determined by law. The parties do not have the right to change them, except in cases where such changes improve the position of the participants.

In situations where an agreement that implies the existence of civil law relations is recognized by the court as one that regulates labor relations, the labor law rules apply to it.

The main task, the implementation of which is set before the legislator, is to provide citizens who are participants in labor relations with the entire range of guarantees stipulated by the Labor Code of the Russian Federation and other legislative acts regulating labor relations.

Nuances

Taxes and fees

The obligations imposed on the entrepreneur to pay insurance premiums for hired employees continue to exist. The collection of such transfers is carried out by the tax office.

The employer must pay for each of the employees:

• Personal income tax (rate 13 or 30%);
• deductions to the Pension Fund;
• contribution for medical and social insurance associated with the loss of the employee's ability to work when performing work.

Pros and cons of working without a work book

The implementation of employment, drawn up in the form of a contract that does not require fixation in the employment, has certain disadvantages and advantages for each party:

Sample employment contract for part-time work:

Differences from a regular employment contract

Not always the subjects of labor relations can determine for themselves the most acceptable form of contract, within the framework of which it will be carried out labor activity... The decision about the type of the concluded template can be made by determining the most important characteristics of the future relationship.

Civil law contracts have significant differences from employment contracts:

Obligations of the employer

An employer acting as a party to labor relations is a bearer of a number of duties, failure to fulfill which may become a reason for the application of liability measures.

Upon conclusion, the employer is assigned responsibilities for:

• compliance labor legislation and the terms of the concluded agreement;
• creating conditions for safe work;
• providing employees with the required documentation, materials, labor tools, etc.;
• payment of wages;
• consideration of collective complaints, elimination of violations of the provisions of labor contracts;
• social insurance;
• provision of material compensation;
• providing time for rest;
• conclusion, bringing to the attention of employees and fulfilling requirements.

Customers are obliged to accept the results of the work performed and pay for them in accordance with the conditions reached by the parties.

Is the period included in the experience

Confirmation of experience is employment historyavailable to the employee. The information reflected in it gives the holder the right to receive various payments, including a pension. It is also possible to confirm the existence of work experience with the help of an employment contract concluded with part-time workers and teleworkers.

The seniority includes those periods of work during which social contributions were transferred for the employee. In the absence of records in the length of service, it can be confirmed by other documentation, as well as by the testimony of witnesses in the event of a trial.

1.Hiring an employee by an individual entrepreneur

Effective entrepreneurial activity objectively requires the involvement of labor. However, formalizing relations with an employee is associated with additional taxes and an abundance of paperwork. Therefore, most SP accept people without signing an employment contract and settle accounts with them without drawing up any documents.

Obviously, as the business expands, this state of affairs needs to change.

The solution to the issue of formalizing labor relations should be thoroughly worked out.

The first step is to decide on the types of contracts concluded with employees. To minimize risks in the arsenal SP there must be at least four contracts: a fixed-term employment contract and an open-ended employment contract. All contracts should be drawn up taking into account, first of all, interests SP and tie them to the conditions of the activity in which he is engaged.

2. Contract agreement

Work agreement with a performer - an individual, this is the most hassle-free contract that does not impose on SP special obligations, except for the obligation to pay for the work performed by the contractor.

With such an agreement, labor relations do not arise and the parties have an equal legal status. SP is not obliged to turn on the performer, he does not need to think about the conditions in which the performer performs the work, whether he complies with safety and labor protection requirements, whether he works at night or on weekends. SP is not obliged to pay him the period of temporary disability due to illness, vacation pay or allowances for special working conditions. In conditions work contract all risks associated with the work are borne by the performer himself.

With a well-drafted work contract SP can create for himself reliable insurance against losses that a negligent performer can bring. For instance, SP may at any time before the delivery of the result of the work to him to refuse to fulfill the contract, paying the contractor only for what he has performed. In cases where the work is done with deviations from work contractthat worsened the result of work, SP has the right to demand from the contractor the gratuitous elimination of defects within a reasonable time or a commensurate reduction of the price set for the work.

Of course, when using work contract there are also some downsides.

1) From the officially registered income of the performer, income tax (in the amount of 13%) and pay it to the budget. On the official income of the performer SP is obliged to calculate insurance pension contributions and also pay them to the budget. These contributions amount to about 20% of income, depending on the type of activity and the tax system SP... The accrual of insurance premiums entails the obligation to submit appropriate reports to the Pension Fund.

2) The contractor is aware of his insecurity and, due to the lack of social guarantees that can be obtained with an employment contract, does not really hold on to the place and the job provided.

There is one more important circumstance. Use work agreement it should be so that the subsequent conclusion of this contract was not interpreted as a way to hide the employment relationship. Article 11 of the Labor Code of the Russian Federation states: “ In cases where a court has established that a civil contract actually regulates labor relations between an employee and an employer, the provisions of labor legislation and other acts containing labor law norms apply to such relations.».

3.Labor agreement with an individual entrepreneur

Any employment contract presupposes the existence of relations of "power-subordination" between the parties. Under these conditions, the “ruling” party is obliged to provide the “subordinate” party with guarantees determined by the law and bear responsibility for this “subordinate” party determined by law.

In any employment contract the conditions for the work performed by the employee, the place of work, wages and the timing of the work.

It is important to understand that employment contract, it is not just a sheet of paper covered with the heading "employment contract". Like any other agreement, this is an agreement of the parties to establish, modify and terminate their rights and obligations. Conclusion procedure employment contract consists in the preparation of several documents (employment contract, job description, internal work schedule, work schedule, etc.), which fix the above, as well as other conditions of the agreement between the employee and the employer.

4. Fixed-term employment contract

Fixed-term employment contract contains a condition on the deadline for the performance of work.

Usually the urgency in the employment contract must be obligatory by the nature of the forthcoming work or the conditions of its performance (for example, seasonality). However, for SP with the number of employees no more than 35 people, and in the field retail and consumer services - no more than 20 people, this requirement is optional. That is, the contract does not have to indicate the reason for its urgency. The conclusion of a contract, for example, for a period of two months, allows you to recognize the employee, evaluate him business qualities and decide whether it is advisable to continue working with him further or it is better to part forever.

When using a fixed-term contract, keep in mind that

1) the continuation of the work by the employee after the expiration of the term specified in the contract means that the urgency condition has expired, and the contract has become indefinite (its renewal is not required);

3) should not be overused by re-terminating one fixed-term contract another fixed-term employment contractby supporting the worker in a psychological stress; this can be interpreted as evading the provision of labor rights and guarantees; the law expressly states that an employment contract concluded for a specified period in the absence of sufficient grounds established by the court is considered concluded for an indefinite period.

The text of the page was prepared 09.09.2013