Fixed-term employment contract income tax. Fixed-term employment contract: does the employer have to pay insurance premiums to the pension fund? Temporary employee employment contract

It is beneficial for the employer to conclude contracts with new employees for a specific period instead of permanent contracts. This is due to the fact that knowing when the work of specific staff units ends, it is easier for the manager to plan the structure of positions and the salary fund.

In organizations that provide special conditions to permanent employees, and for temporary ones - providing only rights guaranteed by law, fixed-term contract allows you to avoid additional spending on bonuses and other additional payments.

In addition, the employer can be sure that he will not have any special problems with the termination of cooperation with such employees, because they also make plans taking into account the upcoming dismissal and, being notified three days before the expiration of the contract, are already ready to leave the company.

Nevertheless, when drafting the Labor Code, the legislators took into account the likely tendency of employers to abuse fixed-term employment contracts and provided in Article 58 that in the absence, in the court's opinion, of special grounds for choosing the temporary nature of the contract, it would be re-qualified into an indefinite one with the imposition of penalties on the employer.

With whom can you arrange temporary cooperation?

A detailed list of persons with whom it is lawful to conclude an agreement for a specific period is provided for in article 59 of the Labor Code. The foreseen cases can be divided into three categories, depending on the moment that determines the expiration date of the contract:

• “Deputies” - until a permanent employee leaves for work, whose duties were performed during his long absence;
• "Conscripts" - until the end of certain work:
• obviously temporary;
• going beyond the normal activities of the organization;
• held abroad;
• public nature;
• in the form of an internship;
• as an alternative service, etc.
• "Seasoners" - until the completion of work related to natural and climatic features.

Also, by mutual agreement of the parties, it is possible to conclude contracts of a temporary nature with:

• those who go to work in small businesses;
• pensioners;
• “Deputies” elected by competition;
• managers and chief accountants;
• full-time students;
• part-time workers, etc.

But here it is important to remember that if such an employee decides to appeal against the urgent nature of his employment contract, and the court decides that on the part of the employee the decision on the temporary contract was not voluntary, then the employer will have to reinstate such an employee in his position on a permanent basis.

Contents of a fixed-term employment contract

The rules for drawing up for an employment contract of a temporary nature are almost the same as for an open-ended employment contract, and indicate the mandatory presence in the text:

• information about the signatories - the name of the employer and the full name of the employee, their addresses;
• passport data of the employee or information about other documents proving his identity;
• TIN of the employing organization;
• place and date of signing the contract;
• place of work and position;
• official salary;
• working conditions;
• social guarantees;
• privacy issues, etc.

However, there are some peculiarities: unlike a contract for permanent cooperation, two more points must be stipulated in a temporary contract:

1) Its validity period, admissible in the form of:

• a specific date - then this day will be considered the last day of the employee's work under this agreement;
• the moment an event occurs - for example, the signing of an act of completion of work or the exit to work of an employee who was replaced by a "conscript" - then the dismissal will be postponed until this event occurs.

2) Justification of the temporary type of contract, preferably including the wording of the category of employees from the list of Article 59 of the Labor Code of the Russian Federation and an explanation of the conditions and nature of work, demonstrating the preference for choosing a fixed-term contract.

If a fixed-term employment contract does not contain an exact definition of the moment of its termination, then it can automatically be recognized as an indefinite one. And in the absence of justification for the temporary nature of the contract, the employer may face a penalty for evading the employee's rights provided for persons who enter into perpetual contracts.

What threatens for an unreasonable conclusion of a fixed-term contract?

The temporary nature of the employment contract can be challenged in court. The court may decide to change the status of a contract to a permanent one when:

• the employer in the text of the contract did not indicate the exact term for its termination;
• with the employee for the same job duties fixed-term contracts are concluded several times in a row;
• the conditions were identified that allow one to assume that an employee is forced to conclude a temporary contract instead of an unlimited one;
• the employer has violated the three-day deadline for notification of the end of the contract.

In all these cases, the employee will be reinstated in the position in court and on a permanent basis. In addition, he will rely from the employer to pay for the period from the moment of the annulled dismissal to the restoration (as for forced absenteeism), compensation for moral damage, costs of legal services, etc.

The employer, in the event of a judicial change in the status of the employment contract, may be brought to administrative responsibility under Article 5.27 of the Administrative Code of the Russian Federation in the form of:

• for organizations - a fine from 30 to 50 thousand rubles. or suspension of activities for up to 3 months;
• for officials - a fine from 1 to 5 thousand rubles, and in the case of a repeated violation - disqualification from one to three years.

Probationary period for a fixed-term contract

To check the suitability of the candidate for the chosen position, his professionalism and competence, the employer has the right to establish a probationary period for the employee. If the employment contract does not say anything about such a period, it means that it is not provided for, and the employee immediately begins to work on a general basis. This is provided for by Article 70 of the Labor Code of the Russian Federation. However, if the probationary period is stipulated by the terms of the contract, then it, according to general rulesshould not last more than three months.

The urgent nature of the employment contract makes adjustments to the envisaged duration probationary period... When concluding a contract for the period:

• less than two months - a probationary period cannot be established;
• from two to six months - the test period cannot exceed two weeks;
• from six months to five years - on a general basis.

In addition, the law provides for a list of persons who cannot be subjected to a probationary period. For example, pregnant women, minors selected for a position by competition, etc. So the appointment of tests under a fixed-term employment contract is possible and legitimate, but subject to a number of the listed conditions.

What to write to a temporary worker in labor?

When concluding a fixed-term employment contract, according to the letter of Rostrud dated 06.04.2010 No. 937-6-1, his validity is determined by the text of the contract itself and is not subject to reflection in the employment record in the work book.

The fact is that the purpose of keeping a book is to calculate the time of work experience, and it is carried out according to the dates of employment and dismissal without taking into account the urgency or indefinite term of the contracts concluded. Thus, the wording introduced into the labor one will be: "Admitted to the position ...", and phrases like "A fixed-term contract has been concluded ..." will be recognized as erroneous.

Leave under a fixed-term employment contract

The urgent nature of the contract does not affect the employee's entitlement to annual paid leave. However, the number of days possible for rest will directly depend on the duration of cooperation between the employer and the temporary worker.

1. Less than two months - 2 working (not calendar!) Days for each month of work.
2. From two months to five years - in the usual way, i.e. 2.33 calendar days per month or 28 calendar days per year.

In the event that at the time of the expiration of the contract or dismissal for another reason, the employee has the days of unpaid leave provided for by law, then he must be paid compensation in the amount of due vacation payments.

If an employee decides to take the days of legal rest immediately before dismissal and at the time of termination of the contract will be on official leave, then his last working day will be considered the last day of the vacation, and dismissal on the date appointed by the contract will not be the basis for recognizing the contract as indefinite.

Should I pay for sick leave with a fixed-term contract?

The law provides for employees with whom fixed-term employment contracts are concluded, the provision of social guarantees on an equal basis with permanent employees. Sick leave certificates provided by temporary employees must be paid in the prescribed amount and in due time.

The only limitation in force is due to the fact that the maximum number of days possible for sick leave compensation for employees with a fixed-term contract will be 75 days.

Is a temporary worker entitled to severance pay?

The availability of mandatory payments upon dismissal depends on the duration of the contract:

1. Less than two months - no severance pay;
2. From two months to five years - as when a permanent employee is fired: in the amount of two weeks' wages.

A similar amount is provided for in the event of dismissal associated with the termination of the employer's activities. The only difference is that seasonal employees must receive a notice of termination of a fixed-term contract due to the liquidation of the employer not in three days, as with other dismissal options, but in seven days (Article 296 of the Labor Code of the Russian Federation).

When deciding to conclude an urgent employment contract, the employer must remember that this type of contract often becomes the subject of litigation. In this case, the validity and legality of the temporary nature of the contract will have to be proved by the employer. In order not to receive penalties, it is better to choose a fixed-term employment contract only for persons listed in the Labor Code, and remember about the conditions provided by law for temporary workers.

We publish another question that came to us through the form feedback from one of the pages of our site.
From: Hope
Topic: What is the difference between deductions and taxes under an employment contract from a civil one for an enterprise?

Question:

Under what contract is it better to arrange an employee (including citizens of Belarus)?

Answer:

The type of contract concluded between the employer and the employee determines the deductions from wages in terms of taxes and contributions, as well as who must fulfill them.

For organizations and individual entrepreneurs, in the case of a labor or service agreement (civil) with an employee, the amount of deductions and the procedure for their payment may change.

Main differences between labor and civil contracts

There is a difference between an employment contract and a civil one; from the point of view of an accountant, this is the procedure for paying remuneration, taxes, contributions, vacation and sick leave.

The main differences between an employment contract and a civil law contract are as follows - an employment contract specifies the daily activities of an employee, and a civil law contract specifies a specific result.

Under a civil law contract (contract for the provision of services or performance of work), the contractor:

• performs a specific task of the customer or engages a subcontractor
• himself determines the procedure for performing the duties assigned to him
• can do the task assigned to him at home or elsewhere
• receives not a salary, but the remuneration provided for by the contract, which is paid in the manner prescribed by the contract
• pays taxes, contributions to pension Fund and the social insurance fund (unless specified in the contract separately)
• does not receive payment for vacation and sick leave (unless it is specified in the contract separately)

Under an employment contract, an employee:

• works in a specific position in accordance with staffing table, in a certain profession
• must follow the rules of the internal work schedule, working hours, is in the assigned workplace and do the work personally
• must be provided by the employer with a workplace, tools, materials
• if own property is used for production purposes or for other expenses - compensation from the employer is due
• receives a salary that is paid every fortnight
• in accordance with the current legislation, all deductions, deductions and transfers from wages, including taxes and contributions to the pension fund and social insurance fund, are made by the employer

Employment of a Belarusian citizen in Russia

The procedure for hiring citizens of the Republic of Belarus is established in Art. 4 Agreement on the status between the member states of the Commonwealth of Independent States.
Labor relations of a citizen of Belarus with an employer are formalized by concluding an employment contract or a civil law contract. In accordance with paragraph 1 of Article 2 of Law N 115-FZ "On the legal status of foreign citizens in Russian Federation»Performance by a foreigner of work under a civil contract is also recognized as labor activity.

We remind you that you can ask your question and get advice from an accountant by filling out the feedback form.

The costs of the enterprise are made up of several factors, one of the main ones has always been taxes and contributions to social obligations for employees. In the absence of an accountant on the staff of the enterprise, it will not take much time to buy ready-made financial statements in a specialized company.
There are always very strict requirements for the qualifications of employees in accounting companies, moreover, they are periodically tested for professional suitability.

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Problem

Has entered into a fixed-term employment contract for the performance of work (for 1 month - piecework). Whether the employer has to make payments to the Pension Fund. (under the contract salary 7000 rubles - personal income tax 13%)

Decision

Good afternoon!

The answer is in your own question. A fixed-term employment contract is an employment contract that has a term, which means that you use all social guarantees for the period of work and after dismissal for a month, all taxes are paid for you, an entry is made in the work book, by the way, an entry is made in the work book without specifying that have been developed under a fixed-term employment contract, reports on individual information are submitted for you accordingly to the FIU. And it does not matter whether it is piecework or temporary wages.

The only tricky move when a contract was concluded with you (did you get a second copy in your hands), usually 2 copies. They don't give them up, they don't take documents for registration - employment history, data of a pension insurance card, etc., and you are sure that you are working under a contract, quite officially, in fact it is an optical illusion.

Good luck.

Decision

And I want to add. Pay attention to whether there were grounds for concluding a fixed-term employment contract with you, the link to which clause of Article 59 of the Labor Code of the Russian Federation is indicated in your employment contract.

Alas, many forget that according to Art. 58 of the Labor Code of the Russian Federation, a fixed-term employment contract is concluded when an employment relationship cannot be established on indefinite term taking into account the nature of the work ahead or the conditions for its implementation. These cases are listed in Part 1 of Art. 59 of the Labor Code of the Russian Federation, and these include:

• fulfillment of the duties of an absent employee, for whom, in accordance with labor legislation and other regulatory legal acts containing norms labor law, collective agreement, agreements, local regulations, the employment contract retains the place of work;
• time of execution of temporary (up to two months) work;
• work in an organization created on the certain period or to perform a known job;
• execution of a deliberately defined work in cases where its completion cannot be determined by a specific date;
• performance of work directly related to internship and vocational training of an employee, etc.

However, by agreement of the parties, an employment contract can also be concluded for a certain period. These reasons are indicated in Part 2 of Art. 59 of the Labor Code of the Russian Federation:

• work for employers - small businesses (including individual entrepreneurs), the number of employees of which does not exceed 35 people (in the field retail and consumer services - 20 people);
• employee - retired by age or a person who, for health reasons, in accordance with a medical certificate issued in the manner prescribed by federal laws and other regulatory legal acts of the Russian Federation, is allowed to work exclusively of a temporary nature;
• work in organizations located in the Far North and equivalent areas, if this is related to moving to the place of work;
• an employee is accepted for the position of a head, deputy head or chief accountant of an organization, regardless of its organizational and legal form and forms of ownership;
• employee - full-time student;
• performing part-time work, etc.

Also, one must not forget that the indication of the circumstances (reasons) that served as the basis for the conclusion of a fixed-term employment contract, in accordance with Art. 57 of the Labor Code of the Russian Federation is a prerequisite for an employment contract, and this requirement should not be ignored.

Arbitrage practice shows that an employment contract concluded for a specific period in the absence of sufficient grounds established by the court is considered concluded for an indefinite period.

Decision

Judicial practice shows that an employment contract concluded for a specific period in the absence of sufficient grounds established by the court is considered concluded for an indefinite period. Therefore, you should not be too formal about labor contracts and clearly prescribe the conditions that are mandatory for a specific person to perform work, especially since the price of such an oversight is quite high: not all employees accept dismissal (even if it was quite peaceful) and then in court order require the restoration of justice.

An accountant's unauthorized salary is not subject to insurance premiums

If a chief Accountant regularly transferred his salary in a larger amount than specified in the employment contract, the amount of such excess is not included in the contribution base.

Electronic Claims for Taxes and Contributions: New Referral Rules

Recently, tax authorities have updated the forms of claims for payment of debts to the budget, incl. on insurance premiums. Now the time has come to correct the procedure for sending such requirements to the TCS.

Payslips are optional

Employers do not have to provide employees with paper payslips. The Ministry of Labor does not prohibit sending them to employees by e-mail.

"Physicist" transferred payment for goods by bank transfer - you need to issue a check

In the case when an individual has transferred to the seller (company or individual entrepreneur) payment for the goods by bank transfer through the bank, the seller is obliged to send a cashier's receipt to the “physics” buyer, the Ministry of Finance believes.

The list and quantity of goods at the time of payment are unknown: how to issue a cash register receipt

Name, quantity and price of goods (works, services) - mandatory details cashier's check (BSO). However, when receiving an advance payment (advance), the volume and list of goods is sometimes impossible to determine. The Ministry of Finance told what to do in such a situation.

Medical examination for those working at the computer: is it necessary or not

Even if an employee is busy working with a PC for at least 50% of his working time, in itself this is not a reason to regularly send him for medical examinations. Everything is decided by the results of certification of his workplace for working conditions.

Changed operator electronic document management - inform the IFTS

If the organization has refused the services of one operator of electronic document management and switched to another, it is necessary to send an electronic notification about the recipient of the documents to the tax office via the TCS.

Sample Employee Employment Agreement

When employed, an employee may be offered to conclude not an employment contract, but an employee employment contract. The conclusion of such a contract entails different consequences for both parties than in the case of an employment contract.

Hiring employees under civil law contracts

To perform certain tasks that do not require permanent employment of an employee, an organization can conclude agreements of a civil nature with individuals (hereinafter referred to as GPC agreements), in particular:

For the employer, the employment contract without paying taxes (part of the UST) is quite attractive. Therefore, such contracts are subject to checks and special attention from the tax authorities. Often employers cover up labor relations with the help of GPC contracts in order to avoid the payment of mandatory payments.

The differences between an employment contract and an employee employment contract are shown in the table.

Parties to the contract - employer and employee

Parties - customer and executor, commission agent and principal, principal and attorney, principal and agent

The work book is filled in

Employment book is not filled

The employee personally performs labor dutiesprovided by the contract and job description

The contractor performs work (renders services) stipulated by the contract and the customer's assignment. Other persons may be involved in the work

Internal regulations are mandatory for the employee

The performer is not subject to the internal regulations

The employee has the right to demand from the employer the provision of working conditions

The customer does not provide the contractor with working conditions

The salary is indicated in the contract in accordance with the employer's remuneration system

The cost of work (services) may not be indicated in the contract

The employee has the right to paid leave, sick leave, benefits, days off

The contractor is not provided with social guarantees

The employer pays personal income tax for the employee and insurance premiums for social, medical and pension insurance

The customer has no obligation to pay insurance premiums

The employer has the right to impose disciplinary sanctions on the employee, but not fines

The contract may contain conditions on penalties for violation of obligations

The employee is liable for actual material damage caused to the employer

The contractor is responsible for the death of the result of the work before their acceptance and the safety of the property transferred to him by the customer

Temporary employee employment contract

Labor legislation provides for two types of labor contracts for the duration (Art.58 of the Labor Code of the Russian Federation):

• urgent - for a period not exceeding 5 years;
• for undefined period.

Unlike an employment contract, the hiring of employees under civil law contracts is always temporary (urgent). The term in this case is determined by the term of performance (provision) of the works (services) provided by them.

When a GPC contract becomes an employment contract

When concluding a contract for the employment of an individual entrepreneur and organizations, it should be borne in mind that the mention in the text of the contract of provisions inherent in the design labor relations, may entail the re-qualification of the employment contract into a contract subject to labor law.

Examples of such clauses are indications that:

• the contractor is obliged to comply with the internal regulations of the customer;
• payment for work is made twice a month;
• performer are provided workplace, equipment, overalls, etc.

The following circumstances may also raise suspicion among the tax authorities:

• if an individual entrepreneur or an organization has concluded more GPC contracts than labor contracts;
• if employees of an individual entrepreneur or organization perform similar functions to those provided for by GPC contracts;
• if employees of an individual entrepreneur or organization were transferred from labor to GPC contracts providing for the performance of similar functions.

If the employment contract is recognized as an employment contract, the employer will be obliged to pay the employee vacation, sick leave and make mandatory contributions to the Pension Fund of the Russian Federation, the MHIF and the FSS.

Download a sample employee employment contract

Also read:

Peculiarities of the Employee Employment Agreement without paying taxes

Within the law, any labor activity documented. All rules are governed by the Labor Code of the Russian Federation, it spells out all the obligations and rights of both parties in the person of the employer and the employee (including information on payment sick leave after dismissal). It is imperative to know how to properly draw up a contract so that the parties do not have disagreements and no one breaks the law.

Employment agreement - what does it mean?

An employment agreement is a document that is considered an agreement between two or more persons, the subject of which is an indication of instructions, work volumes, deadlines and a number of other nuances. The document must specify the civil rights of the employees being hired, methods for resolving disputes and the grounds for terminating cooperation.

In the Labor Code of the Russian Federation there is no concept of "employment agreement", it is replaced by the term "employment agreement". Based on the Constitution of the Russian Federation, each person has every right to decide for himself on what conditions he will work and in what place. Documented, the employment contract defines the right of the subject of the Russian Federation to work, which is considered free. That is why the employee can terminate the employment contract at any time, and the managers of the company have no right to refuse this to their employee. It is also better to draw up an employment contract with a foreign worker in accordance with all the rules of the Labor Code of the Russian Federation.

Read also: Fixed-term employment contract with a foreign citizen

Advantages and disadvantages of an employee employment contract

As you know, any agreement in any field of activity has its own disadvantages and advantages. The advantages of an employment contract for both parties include:

• there is no mandatory payment of social tax (which means that you do not have to think about how much is not taxed on the child when calculating the salary);
• bonus money is paid based on the results of the transaction;
• the employee has every right to set the length of the working day himself, because the employer in this case only matters the result;
• the employer has the right not to give any guarantees, but he must act within the framework of the Civil Code of the Russian Federation.

In addition, for the employer, the employment contract has a number of disadvantages:

• managers cannot punish their employee for breaking the schedule;
• the manager cannot constantly monitor the progress of work, since the employee has the right to dispose of the length of the working day himself;
• the employer is legally obligated to entrepreneurial activity... Otherwise, he risks receiving charges of illegal business conduct in his address.

Advice: it is important not to use labor law terms in the employment contract. This is considered a violation of the structure of the agreement.

What must be specified in the employee's employment contract?

First of all, it is worth noting that the contract itself is concluded between the employee, the contractor, the author and the customer, who in the future will be obliged to make cash payments.

The main points of the agreement include:

• the correct names of the parties to the agreement, as well as the date and place of the contract of employment;
• detailed information about the work. This item includes the work schedule, place of work, main responsibilities, information about the position and the payment of remuneration;
• the deadlines for which the employee must meet and provide the customer with the result on time must be fully spelled out;
• all types of liability provided for by the Civil Code of the Russian Federation;
• obligations and rights of the parties;
• parties' addresses and full contact information.

The tax authorities are always interested in re-qualifying the contract and getting the opportunity to charge taxes. That is why compliance with all the listed nuances and rules is very important. In addition, the employer can ask for the employee's TIN, which is why it is worthwhile to take care of how to find out your TIN via the Internet.

Key points in drawing up an employee employment contract

Before drawing up an employment contract, it is important for both the employer and the employee to carefully read the document samples. For this, it is better to use only reliable sources, because any overlooked trifle or outdated information can turn into a major conflict between the parties.

To prevent the employment contract from being retrained into an employment relationship, it is necessary to exclude from the contract:

• detailed schedule of the day;
• vague terms of the contract;
• fixed salary, which is paid twice a month;
• information on the issuance of equipment and a workplace to an employee.

In addition, do not forget that most often the court takes the side of the employee of the enterprise. That is why, before starting to draw up an employment contract, it is better to immediately discuss all the nuances and details orally and sign all documents only after the employee being hired fully agrees with all the conditions. By the way, it would be useful to raise the topic of what documents are needed when applying for a job. If the work was short-term, then the court is likely to consider the contract in terms of simple employment, and not a full-fledged labor relationship.

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So, when drawing up a contract for the employment of an employee, it is important first of all to use samples from trusted sources. Even a small and seemingly insignificant proposal can greatly influence the course of further events. Secondly, special attention should be paid to the contact information of all parties to the agreement. After all, the contract can be terminated even when you don't expect it. And this is where the contact information of the employee or employer may be needed.

Sample Employee Employment Agreement

In what cases is a temporary employment contract concluded with an employee for an individual entrepreneur

• Document information

A temporary employment contract with an employee for an individual entrepreneur is concluded according to the rules prescribed in the Labor Code of the Russian Federation. The main difference between a fixed-term contract between an employee and an employer from an unlimited one is that it is valid until the onset of an earlier agreed day or certain events. This fact is required to be indicated in the agreement.

Document information

Termination of the contract occurs after the following events:

• the coming of the exact date specified in the document;
• completion of the work for which the employee was hired;
• the exit of the previous employee from maternity leave or after illness.

For example, an individual entrepreneur makes a summer cafe in the warm season, he needs waiters, cooks, cleaners, but for a period from May 1 to September 30. Or a businessman needs people to repair a warehouse. He can conclude an agreement with any company that performs such work, or hire citizens under an employment contract, valid until the completion of the repair of the premises.

Temporary employees are often needed for women who are on parental leave. But there may also be such a situation that a permanent employee cannot perform his job duties for health reasons, for example, he was in a car accident or was injured as a result of a natural disaster. Then the employment contract states that the temporary worker is considered dismissed from the day the person leaves the decree or sick leave.

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How to draw up a temporary employment agreement

When hiring a citizen for work, he will need a passport, work book, insurance certificate (SNILS), education documents, military ID. Sometimes the specifics of the work presupposes the presence of other documents, for example, a certificate of no criminal record, driving license, medical book, etc.

A form for a temporary employment contract between an individual entrepreneur and an employee can be developed independently using another fixed-term agreement between the employer and the employee.

Read also: Can an ambulance order a sick leave

The following provisions must be prescribed in the text of the contract:

• information about an individual entrepreneur (TIN, OGRNIP, address, full name, phone number);
• citizen's data (name, place of residence and registration, by whom, when and where the passport or other identity card was issued);
• day and place of signing;
• date of the first working day;
• date of the last business day or event after which the agreement is considered terminated (for temporary contracts);
• job title and specific place of work;
• obligations and rights of the parties to the agreement;
• the size and procedure for issuing salary;
• work schedule, what vacation is due;
• social guarantees;
• compensation for difficult or health-threatening conditions for performing work duties;
• other important conditions;
• signatures, seal or mark "b / p".

Others important conditions may include the presence of business trips, material liability of the person, etc.

An employment contract concluded for a certain period of time must necessarily indicate that it is urgent. In the next paragraph, it is required to put down the end date of the work or an event after which the agreement ceases to be valid. For example, before leaving the parental leave, Karaseva E.M.

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Termination of a temporary contract between an employer and an employee

The contract is concluded for a certain period. Most individual entrepreneurs think that when the last working day specified in the document comes, the employee is considered dismissed and nothing else needs to be done. However, the termination process is completely different.

If an employee is hired for seasonal work or for a specific task, then he must be notified in writing of the date of termination labor agreement 3 days before the last working day. Otherwise, the fixed-term employment contract will become indefinite. If a person works instead of another employee, then it is required to inform him about the dismissal on the day the permanent employee leaves his workplace.

The notice is drawn up in writing in 2 copies. Temporary worker must put his signature on one form and return it to the employer, and take the second for himself. Full name must be indicated in the text of the document. employee, number and date of signing of the terminated employment agreement, the day of termination.

A fixed-term employment contract can be terminated earlier than the term specified in it at the request of the employee, at common decision parties or at the initiative of the employer. In these cases, the dismissal occurs according to the same rules as for an open-ended contract.

Employment contract of an individual entrepreneur with an employee

information about the identity document;

details of the certificate of registration as individual entrepreneur;

If the contract is concluded not by the entrepreneur himself, but by an employee hired for this or otherwise authorized person, in addition, his data shall be indicated in the document.

Place and working conditions

The form of an employment contract between an individual entrepreneur and an employee must contain a section describing the place of work and the requirements for its implementation. Lawyers recommend to prescribe in detail all the employee's job responsibilities. But you can limit yourself to the phrase that before the conclusion of the contract, the employee was familiarized with job descriptions, additionally reflecting this fact in the agreement itself.

As for the section on the place of employment, the wording “Place of work: IP Ivanova AA is allowed. registered at Moscow, st. Puteyskaya, 3 ". And you can register a specific address of the production or store where the person will work. The fact is that labor legislation separates the concept of "place of work" and "workplace" (Article 209 of the Labor Code of the Russian Federation). The first is a prerequisite of the agreement, and the second is an additional one, which you can do without. It should be remembered that if you specify a specific production or store address, and later it changes, you will have to conclude additional agreements to all contracts.

Contract duration

Art. 59 of the Labor Code of the Russian Federation allows, by agreement of the parties, to conclude an employment contract with an individual entrepreneur in 2016 for up to 5 years, even if the employment is not temporary or urgent. This condition applies to private businessmen who employ no more than 35 people (no more than 20 - if trade or consumer services are provided). If the employee requires an indefinite relationship, the refusal of employment can be regarded as a violation of the law (Article 64 of the Labor Code of the Russian Federation).

Grounds for dismissal

According to Art. 307 of the Labor Code of the Russian Federation. at your own discretion, any grounds for terminating the agreement can be entered into the sample employment contract for individual entrepreneurs. The main thing is that they are not discriminatory. For example, a store owner may fire a salesperson for not issuing a check or avoiding using a CCP, since this is his direct responsibility. But to cut an employee if his qualities change that do not affect the quality of performance job functions, the law prohibits.

In order to exclude legal proceedings in the future, the employer cannot dismiss the offending employee immediately. He must comply with the entire application procedure disciplinary action - first issue a warning, then a reprimand, and only then cancellation of the contract.

Employment contract of individual entrepreneur with an employee sample of 2016

Employment contract of individual entrepreneur with an employee in 2017: sample and form

If you decide to hire employees for your business team, you will need an employment contract. He, like an airbag, will protect you from many controversial situations and avoid problems with legislation. There have never been clear requirements for filling out the document, except for the presence of mandatory details... So in 2017, but something has changed - businessmen whose firms fall into the rank of microenterprises will be able to use a standard form specially developed for an individual entrepreneur's employment contract with an employee. What for? To give up the numerous hR documentationwhich he replaces. The article answers the question of how to draw up a regular contract and a standard one.

Can individual entrepreneurs enter into a TD

IN labor code it is indicated that both legal entities and individuals can join the number of employers. The latter are subdivided:

• For individuals with the status of an individual entrepreneur;
• Individuals without status, concluding contracts with other people who will serve them or perform any work.

By labor law Individual entrepreneurs can enter into an employment contract with individual entrepreneurs. Such a document is drawn up in a standard manner, but in the header of the contract it should be indicated that both parties have the status of an individual entrepreneur and the details of the corresponding certificates.

Model contract 2017: download the form

Since 2017, all individual entrepreneurs and organizations that fall under the concept of micro-enterprises will be able to apply standard form labor contract. The sample of the standard form developed for the new employment contract between an individual entrepreneur and an employee is distinguished by a more capacious content, which complies with all legislative norms by 99%. And it replaces a whole list of regulations that some employers can now refuse:

• Payment clause;
• Labor regulations;
• Labor protection instructions;
• Job descriptions;
• Shift schedule.

Having considered the issue, we came to the following conclusion:
Payments under a fixed-term employment contract are subject to personal income tax, insurance contributions to the Pension Fund of the Russian Federation, FFOMS, TFOMS, FSS RF and insurance contributions from industrial accidents and occupational diseases in the generally established order.

Rationale for the conclusion:

Personal income tax

In accordance with paragraph 1 of Art. 207 of the Tax Code of the Russian Federation, individuals who are tax residents of the Russian Federation are recognized as payers of personal income tax. For individualswho are tax residents of the Russian Federation, the object of personal income tax is recognized as income from sources in the Russian Federation and (or) from sources outside the Russian Federation (clause 1 of article 209 of the Tax Code of the Russian Federation).
According to paragraphs. 6 p. 1 of Art. 208 of the Tax Code of the Russian Federation, income from sources in the Russian Federation includes, among other things, remuneration for the performance of labor or other duties, work performed, service rendered, action in the Russian Federation.
Thus, payments under a fixed-term employment contract are recognized as an object of taxation and are subject to personal income tax at a rate of 13% (clause 1 of article 224 of the Tax Code of the Russian Federation).
According to paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, the organization from which or as a result of relations with which the taxpayer received income is obliged to calculate, withhold from him and pay the amount of tax as a tax agent.
In accordance with paragraph 5 of Art. 346.11 of the Tax Code of the Russian Federation, organizations using the simplified taxation system are not exempt from the duties of tax agents provided for by the Tax Code of the Russian Federation. Consequently, an organization located on the simplified tax system is a tax agent for personal income tax in relation to an individual to whom it makes payments under a fixed-term employment contract.

Insurance contributions to the Pension Fund of the Russian Federation, FFOMS, TFOMS, FSS RF

In accordance with Art. 5 of the Federal Law of 24.07.2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Health Insurance Fund and Territorial Compulsory Health Insurance Funds" (hereinafter - Law N 212-FZ) by insurance payers contributions are recognized as persons and organizations that make payments and other remuneration to individuals.
The object of taxation of insurance premiums is recognized, in particular, payments and other remuneration accrued by payers of insurance premiums in favor of individuals within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services (part 1 of article 7 of Law No. 212 -FZ). At the same time, Law No. 212-FZ does not make exceptions for payments in the form of wages made under a fixed-term employment contract.
Thus, payments under an employment contract (including a fixed-term one) are subject to insurance premiums. At the same time, payments under a fixed-term employment contract are subject to insurance contributions to all funds: in the Pension Fund of the Russian Federation, the FSS of the Russian Federation, the FFOMS of the Russian Federation, and the TFOMS of the Russian Federation.
Insurance premiums are paid at the rates established by Part 2 of Art. 12 of Law N 212-FZ:
- Pension Fund of the Russian Federation - 26%;
- Social Insurance Fund of the Russian Federation - 2.9%;
- Federal Fund of Compulsory Medical Insurance - from January 1, 2011 - 3.1%, from January 1, 2012 - 5.1%;
- Territorial compulsory health insurance funds - from January 1, 2011 - 2.0%, from January 1, 2012 - 0.0%.
To finance the insurance part of the labor pension for persons born in 1966 and older, a rate of 26% is applied, for persons born in 1967 and younger - 20%; to finance the funded part of the labor pension for persons born in 1967 and younger - 6% (clause 2.1 of article 22 of the Federal Law of December 15, 2001 N 167-FZ "On compulsory pension insurance in the Russian Federation").

Insurance premiums against industrial accidents and occupational diseases

Federal Law No. 348-FZ of 08.12.2010 amended the federal law from 24.07.1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases" (hereinafter - Law N 125-FZ).
In particular, two new articles have been introduced, which establish the object of taxation of insurance premiums and the basis for their accrual (Article 20.1), as well as the amounts for the transfer of which the data obligatory payments are not paid (Article 20.2). The changes took effect on January 1, 2011.
According to paragraph 1 of Art. 20.1 of Law No. 125-FZ, the object of taxation with insurance premiums is recognized as payments and other remuneration paid by policyholders in favor of the insured within the framework of labor relations and civil law contracts, if, in accordance with the civil law contract, the policyholder is obliged to pay insurance premiums to the insurer.
In this way, wage under a fixed-term employment contract is subject to insurance premiums against industrial accidents and occupational diseases.

Prepared by:
Expert of the Legal Consulting Service GARANT
Stepovaya Yana

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Monaco Olga

The material was prepared on the basis of an individual written consultation provided as part of the service