What is work under a contract without a work book? How to get a contract job without a work book? When you work under a contract

When applying for a job, the Labor Code (LC) of the Russian Federation provides for the following: an entry must be made in the work book and an agreement is concluded between an individual (employee) and a person representing the enterprise (employer) - employment contract.

A work book is a document whose purpose of existence is to show history labor activity citizen. It continues until a person reaches retirement age. Required for documentary evidence length of service, availability of preferential length of service, breaks in work or lack thereof, etc.

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Employment contract (TD)– a document that establishes labor relations (rights and obligations) between an employee and an employer.

Is it legal?

As for special cases, when hiring occurs without an entry in the work book, the question is raised about the legality of such employment. According to the Labor Code of the Russian Federation (Article 65), a work book is a mandatory document. In case of its loss or absence, the employer undertakes to formalize and issue new document. In the absence of a record, the length of service at a given enterprise is considered invalid, even if the TD contains a clause on the transfer by the employer of all mandatory taxes (pension fund, personal income tax, etc.).

Thus, work under a contract, without work book, is conditionally illegal. Administrative responsibility this is not provided, but the length of service is considered invalid.

Reception of specialists

Registration under TD without a work book occurs in the following cases:

• Registration of relations between the employer and the applicant under a civil contract;
• Registration of a specialist for one-time work. (A copyright agreement may be concluded);
• Is concluded agency agreement or a contract;

Specialists of a narrow profile are hired to perform a specific task (tiler, mason, architect, designer). This means that the employer has the right not to make an entry in the work book if he hires a specialist to perform a specific task or project. The employment contract specifies wages, working conditions, the actual purpose of the work and the time frame. Upon expiration of time or completion of the TD task. ceases its effect.

One-time job

The device for one-time work is convenient because it does not force subordination work discipline. The employee is required to perform high-quality assignments, the terms of which are discussed in the employment contract. TD must be filled out for the purpose if a violation occurs labor relations on the part of the employee or employer (poor quality, untimely performance of assigned work or late payment, etc.), the interests of one of the parties were protected in judicial procedure.

Permanent job

A job is considered permanent if, when applying for it, an order is created for the employee, signed by the director of the enterprise on hiring the employee on staff. In the personnel department, a personal file is opened for him, an employment contract is concluded between the employee and the director, and an entry is made in the work book. Many enterprises give themselves the right to, which varies at the discretion of the manager. During this period, the TD may not be concluded and the entry may not be made in the work book. Permanent work requires compliance with the internal regulations of the enterprise, disciplinary action, incentives, social insurance (in most cases).

Sample civil contract

The Civil Code of the Russian Federation offers another version of the document regulating labor relations: a civil law contract (CLA). (Article 420 of the Civil Code of the Russian Federation)
In such an agreement, the parties are the customer and the contractor. The task, terms of payment and deadlines for completing the work are clearly stated.

Consists in the following cases:

• contract;
• carrying out research, development and technological work;
• Paid provision of services;
• transportation, transport expeditions;
• agency;

Terms of the agreement:

According to the GPA, the employee is engaged exclusively in the activities and the amount of work that is prescribed in the GPA; he cannot be involved disciplinary liability, does not obey the work schedule, cannot stand probation and immediately gets to work. If an employee has doubts about the fairness of remuneration, his interests can be appealed in court, based on the terms of the document signed by both parties. It is convenient for the employer to enter into such an agreement in that he is exempt from the need to pay benefits, sick leave, vacation pay, reserves the right not to save workplace for a temporarily disabled performer.

Documentation

When concluding a GPA, an entry is not made in the work book. Only an agreement is drawn up, which specifies the scope of work, payment and duration of the agreement.

Remuneration

Occurs in accordance with the relevant clause of the contract, which is previously discussed between the employer and employee.

Advantages for the employer and disadvantages for the employee:

• no paid leave with job protection;
• sick leave is not paid;
• The employee himself is responsible for ensuring the workplace and working conditions.
• Work experience is not included.

Retraining of the GPA into an employment contract

It can be reclassified as an employment contract in court.

In this case, the court evaluates the presence of the following conditions:

1. The nature of the assigned work (what kind of work the employee did: execution independent work or performing a certain job function within the framework of subordination to the internal regulations of the enterprise);
2. Specific working conditions (the employer provides a workplace, materials for work, compliance with safety regulations);
3. Payment procedure (in the employment contract, the payment procedure is established in an amount not lower than minimum payment labor and is paid regularly, 2 times a month);
4. Formulation of the subject of the contract (description of the labor function in accordance with the staffing table of the enterprise);
5. Social guarantees (the employer undertakes to pay social benefits to the employee: sick leave, vacation pay, etc.)

Taxes

According to the Tax Code of the Russian Federation, from a citizen receiving income, regardless of whether he works under a TD or GPA, the accounting department of the enterprise deducts single tax(NDFL) - in the amount of 13% of the amount earned. For foreigners working in the Russian Federation – 30%.

The employer pays insurance premiums to the pension fund, social insurance fund.

Thus, the following conclusions can be drawn:

1. When applying for a job, find out whether the job is one-time or permanent, whether the employee is hired on staff or hired as an order executor.
2. If the work is permanent, an entry in the work book is mandatory in order to be able to prove in the future that work took place at this enterprise. (Article 65 of the Labor Code of the Russian Federation)
3. Conclude an employment contract with the director of the enterprise, which stipulates the main labor functions, obligations of the parties, social insurance conditions, tax deductions and the duration of the contract.
4. If the work is one-time or a specialist is hired to complete the final task, a civil law agreement is concluded (Article 420 of the Civil Code of the Russian Federation).
5. The GPC agreement provides the following benefits for the employee: optional submission to the disciplinary rules of the enterprise, independent performance of work, and the impossibility of imposing a disciplinary sanction.
6. The advantages of the GPA for the employer are as follows: social insurance and vacation pay are not paid. There is no need to provide the contractor with a workplace and materials for work.
7. If necessary, the GPA can be re-qualified in court as an employment contract with the possibility of providing the employee with social guarantees, accrual of length of service and provision of a job.

Hiring without a work book sometimes becomes a condition of the employer for employment. How does this threaten the employee and does the law allow such registration?

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What does work without a work book consist of under a contract? Sometimes a person gets a job, but the work is not recorded in the work book.

Most often, the initiator of such registration is the employer. How acceptable is such employment for the employee?

What is the scope of work under a contract without making an entry in the work book?

Highlights

Correct registration of labor relations provides guarantees for paid vacation, sick leave and other benefits predetermined by labor legislation.

But often the employer offers employment without drawing up a standard employment contract. Consequently, there is no employment record in the work book.

The labor legislation of the Russian Federation stipulates that mandatory documents When applying for a job, a work book is included.

It is impossible to officially find a job without it. It is the entry in the labor record that certifies that there is a fact of hiring and a certain time period of work.

If you have a completed work book, you can confirm in the future that you have a certain length of work experience.

Also, an entry in the book becomes a compelling argument in case of disputes regarding payment of wages and receipt of guarantees.

Work under a contract without a work book is like activity under an oral agreement, that is, such employment leads to complete absence control over labor relations.

The employer has the right to dismiss an employee at any time, pay less than the promised salary and is not obliged to provide guarantees.

According to the law, hiring without making an appropriate entry in the work book for the employer is fraught with punishment in the form of administrative sanctions.

But there are still legal ways to find employment without a work book.

In particular, the employer may offer the following agreement instead of an employment agreement:

• contract, etc.

What is it

In this case, the contract may provide for certain conditions for work, but this is not at all necessary.

The contractor under a civil contract has the right to involve third parties to perform work.

There is no need to coordinate this point with the customer, since the main thing for him is to get the finished result and the method of execution does not concern him.

The payment procedure under the GPC agreement is agreed upon by the parties. This can be prepayment, advance payment, payment upon completion of work and signing.

As for the withholding of taxes and contributions, under the GPC agreement the customer withholds and pays contributions to the Compulsory Medical Insurance Fund and the Pension Fund.

Without explaining the reasons, the customer may refuse to conclude a contract. In addition, such an agreement always has specific validity periods.

Legislative framework

The parties are free to decide on the type of contract to be concluded when performing certain work.

By agreement with the employer, a civil law contract may be concluded. But the execution of a GPC agreement is illegal if, in essence, an employment relationship arises.

An employer has the right to enter into a civil law contract in place of an employee if the employee’s activities are aimed at performing a specific task to achieve a certain result.

In this case, the performer himself organizes the process of performing the work and is not obliged to carry out the orders of the employer.

If it is proposed to conclude a GPC agreement, but the terms of the employment contract apply, then this is unlawful.

As for concluding an employment contract without making an entry in the work book, only two possible options are allowed:

There are no other methods of employment without obtaining a work book.

If an employee gets a main job or is registered to work for an individual entrepreneur or legal entity and there are no plans to make an entry in the work book, then most likely a civil law contract will be drawn up.

Getting a job under a contract without a work book

In case official employment and the performance of professional activities, it is mandatory to draw up a contract.

In the absence of an entry in the work book, it is the contract that becomes the main evidence of implementation work activity and the presence of experience.

The law obliges an employer, who is a legal entity or an individual entrepreneur, to issue a work book for an employee if he works for more than five days () and the work is the main one.

Refusal to make an entry in the work record becomes a violation labor law. The only exception is work or the conclusion of a GPC agreement.

Also, no entry is made when an agreement is concluded with a private person. In such a situation, an individual simply does not have the right to make an entry in the labor record, although certain rules of legal relations exist in this case as well.

Admission procedure

Hiring to an individual is far from uncommon. For example, a person gets a job as a housekeeper, nanny, or gardener. At the same time, the employee’s work does not become a way to make a profit for the employer.

That is, the employee is provided with all the required guarantees and the labor relationship is formalized in accordance with according to the accepted procedure ().

If the employer does not want to officially employ the employee by making an entry in the employment record and providing guarantees, if the main requirement is to perform a specific job, then a GPC agreement should be concluded.

When working as a security guard

Working as a security guard without entering a labor record is now practiced everywhere. At the same time, most of these security guards work for days, without observing the labor regime (according to the Labor Code, no more than 186 hours per month are provided).

But even if an employment contract is drawn up with a security guard, his position is more often referred to as “watchman”, “watchman” or anything else, but not a security guard.

This is due to the fact that, according to the law, the entity carrying out security activities must have an appropriate license. Otherwise, security guards are prohibited from carrying out activities.

When concluding a GPC agreement with a security guard, you should definitely check that the employee has a security guard’s identification card.

Having reached adulthood or graduated from an educational institution, a person begins to work.

Almost everyone in their life has come across the process of formalizing labor relations, but not everyone understands how this is done correctly, in accordance with the Labor Code. And working under an employment contract without recording entries in the work book is a separate issue.

When is this possible?

– this is the main document in labor relations, concluded between the employee and the employer, where all working conditions are indicated. It not only regulates the order of these relations, but also acts as a kind of guarantor of the fulfillment of conditions for both parties.

An employment contract is always concluded in writing, and there are no exceptions to this.

Employers for a citizen can be not only legal entities and individual entrepreneurs, but also individuals.

A work book is an employee’s document, which is created at his first place of work and where all records of hires, dismissals, movements, and transfers are strictly recorded. The book confirms the employee's length of service. Entries in it must be made on the basis of acceptance/dismissal documents, but only if this is the main place of work.

According to Labor Code, there are only a few cases when labor records are not made. This:

1. . The employee already has a main place of business, where data on the length of service is recorded. Although, if this is important for a person, information about part-time work can be entered.
2. Work for an individual under an employment contract. Here individual it is simply not authorized to make such recordings.

In all other cases, the recording must be completed. But in practice, it also happens that an employment agreement is drawn up, the work under it is the main one, but the labor agreement is not filled out. This can be an initiative of any party. These cases contradict the provisions of the Labor Code, but they do occur.

How such methods of relationship threaten an employer - see the following video:

Features of such labor relations

An employment contract, drawn up in accordance with all the rules, signed and sealed, has strong legal force. In principle, it is the main document in labor relations, regardless of whether notes are made in the labor contract or not.

In practice, questions may arise: is such work included in the length of service, are insurance payments and taxes included? If an employment agreement is concluded between the parties, the employer is required to report Pension fund for the employee, indicating the time of work and the insurance premiums accrued for him, as well as paying accrued fees and personal income tax. If the employer is honest, then all these conditions are met.

If the worker has any doubts about this, he can request an extract from the Pension Fund office, which will indicate the periods of work by year, as well as accrued contributions. Such a document is issued on the basis of a passport and SNILS.

If an employment contract has been drawn up with an employee, the employer is obliged to provide him with the entire social package, regardless of whether an entry is made in the employment record.

Of course, there are cases when, upon retirement, you need to confirm some period of service. Although such situations should no longer arise, since the system of relations between organizations and the Pension Fund is automated, and all data about employees, their length of service and accruals are stored in the fund’s archives. But in practice, not everything goes smoothly.

To confirm the length of service, there is a work book, and along with it, documents such as an employment agreement (drafted out in accordance with the requirements of labor legislation), personal accounts, and extracts from orders. Therefore, it should be concluded that with the scheme of labor relations under consideration, the principle and nature of the duties and rights between the parties does not change in any way. Of course, this does not apply to civil contracts, which are gaining increasing popularity.

Work for an individual

A person can work for an individual who is neither an individual entrepreneur nor an organization, and formalize this relationship with an employment contract. This mainly applies to the professions of “housekeepers”. In this case, as already noted, the labor report is not filled out.

Some aspects of an agreement with an individual:

• The employment contract specifies all the conditions that are important to the parties - work schedule, validity period of the document, payments, circumstances of dismissal, as well as the availability of compensation.
• The employer is required to register the contract with local authorities authorities, and if it is terminated, notify the authorities about it.
• The employer pays the necessary insurance premiums for the employee.

Civil contracts

There is another case of failure to make entries in the work book - this is performing work according to. Such an agreement is qualitatively different from an employment agreement, having a completely different character. This is a relationship between the customer and the contractor, not the employee and the employer. This means that there are no labor relations as such, and therefore there are no records in the employment record either.

According to existing legislation, work in which an employment contract is concluded and the corresponding entry is made in the work book also involves a so-called social package. The social package includes the provision of paid leave, and maternity, forced downtime, this allows the employee to be protected socially.

In addition, the employer makes contributions to the pension fund, social and compulsory health insurance funds.

All these payments taken together are significant and some employers resort to tricks to reduce costs by concluding civil liability contracts. When concluding an agreement in this category, the employer will not need to provide a social package to the employee or pay into some funds. Here comes another type of relationship, very similar to labor relations, but with a number of differences.

Work under a contract without a work book: options for drawing up an employment contract

In some cases, the Labor Code presupposes working under an employment contract, but without entering information about this in the work book.

In fact there are only two of them:

This is when an employment contract is concluded between an employer, a private person, not an individual entrepreneur, and an employee. Such agreements take place when hiring nannies, governesses, and gardeners, provided that the fruit is used for personal consumption and not for sale. The employer is not a legal entity and does not have the right, according to the law, to make entries in the work book.

In this case, the agreement is:

1. The employer is obliged to notify local authorities of the fact of hiring.
2. Pay taxes to the pension fund, as well as social and compulsory health insurance funds.
3. If the person who is employed under a contract does not have one, the employer is obliged to arrange one.

As for the provision of vacations and sick pay, these issues are regulated by a drawn up agreement, or, more simply, the parties stipulate this when hiring and come to a mutual agreement.

When working part-time, a contract is concluded, but no entry is made in the work book. However, here it is possible to record information about work when providing a certificate from the place of main work; the legislator left the decision on this issue at the discretion of the employee himself. This type of contract also implies social security for the employee, sick leave payments, and vacations in proportion to the time worked.

In some cases, employment agreements the employer replaces it with a civil liability agreement. If in an employment contract the parties are the employer and the employee, then in a civil liability contract the customer and the executor, the seller and the buyer, the principal and the attorney. This difference concerns not only the names of the parties, but also their responsibilities to each other.

It must be admitted that today such contracts are increasingly being concluded in many countries around the world. Their popularity is explained by the wider capabilities of the employee; he is not obliged to follow the internal schedule of the contractor; he has his own work schedule, convenient only for him. Although along with this there are a number of negative aspects, for example, the lack of the same social package, such an agreement is always limited to a certain time frame - this does not frighten young people.

In Russian practice, it is not uncommon for an employee to go to court due to the replacement of an employment contract with a civil liability agreement. For example, the customer indicated in the agreement that the contractor is obligated to comply with internal regulations and safety regulations; it is indicated that wages are paid twice a month - all these are signs of an employment agreement.

Most often, the court obliges the employer to provide the employee with permanent employment from the date of conclusion of the contract and , pay sick leave and make all required deductions to funds and penalties, including.

The main options for contracts without an entry in the work book

Civil liability contracts themselves are very convenient and in many cases this is the most acceptable solution to the problem for both the employee and the customer. They allow you to hire workers only for the period when there is a need for their services, without burdening the budget with unnecessary payments. The employee receives freedom of action and the opportunity to cooperate with several employers at the same time.

All contracts can be divided into groups:

1. Contract, performance of specific work in specific lines, here it is implied that the contractor orders specific work, and the contractor completes it at the agreed time and delivers it to the customer. This ends the agreement.
2. Provision of paid services– provision of specifically specified services, this type of contract can be long-term, it is often concluded by people of creative professions: photographers, graphic designers, teachers also provide such services, we often encounter the provision of paid services when searching for a tour operator. The contract implies the provision of a specific service and terminates after its receipt.
3. Agency agreements are not uncommon in the legal field, where lawyers carry out any actions on behalf of the client. Having completed an assignment, for example, representation in court, the agreement is terminated.
4. Agency agreements They assume that the hired employee carries out activities on his own behalf, for example, the services of a detective or lawyer, and then brings a report to the customer and receives payment.
5. Commission agreements involve activities, payment for which will be a commission from the transaction.

Disadvantages of working without a work book

1. About the advantages

Most workers, based on civil contracts, see many advantages in them.

Most often called:

1. Flexible schedule allowing you to work when needed.
2. The ability to set your own working hours and plan your time.
3. Many people add to this the lack of need to follow the instructions of their superiors.
4. Subordination to only one person - the customer.

2. About what is in the red

The negative aspects include:

1. Most often, we enter into an employment contract for an indefinite period, which allows us to hope for a long-term working relationship, which is always limited to a certain time frame.
2. Termination of the tenancy agreement is possible in unilaterally, while the contractor is not required to notify in advance of its termination as in the case of dismissal, unless this is specified in the agreement.
3. Contract work does not imply paid leave, since payment is made only for work performed or services rendered.
4. Such an agreement does not imply additional payments, for example, bonuses and allowances, which, as a rule, exist during employment.
5. Sick leave is not paid, nor are maternity benefits expected.
6. , sick leave, work experience under a contract will not be taken into account.
7. The employer makes contributions to the pension fund and the compulsory medical insurance fund, which will allow the period of work under the contract to be included in the pension experience, but only upon retirement, when taking another job, this period is not taken into account in the length of service.
8. It is noteworthy that the employer bears virtually no responsibility to the employee.
9. When concluding civil liability agreements, there are no legally defined mandatory standards for the selection of performers, and anyone can be refused, both to those with whom the contract has not yet been concluded, and to those with whom it is already in effect.

Drawing up a civil contract: information

After weighing all the positive and negative aspects work on the basis of such an agreement, many decide to conclude it. Some employers either personnel workers, without further ado, they take an employment contract and, changing the words employer to customer, and employee to contractor, sign it as a contract of civil liability. And this may well be the reason for its recognition as an employment relations agreement.

Therefore, everyone who has decided to conclude it should know the key points of its preparation:

1. The date of the agreement is indicated.
2. Customer side legal entity, the name of which is written in full and in accordance with the credentials, must be represented by a specific representative, for example, Antey LLC represented by general director acting on the basis of order No. 15 of March 22, 2013. The second party is an individual, his surname and initials are indicated.
3. The section “Subject of the agreement” indicates:
   • Specifically the type of work or service provided by the contractor.
   • The customer's obligation to accept the result.
   • The deadline by which the work will be completed.
4. The section “Rights and Responsibilities of the Parties” defines the responsibilities of each party.
5. The section “Cost of work and payment procedure” determines the form and procedure for payment for work.
6. The last section specifies the duration of the contract and possibly other important conditions.
   • The next section should stipulate how the procedure for delivery and acceptance of work performed or services provided will occur.
   • Sometimes a clause is introduced about special conditions, implying, for example, non-disclosure of information about the customer.
7. Details assume complete legal address of the customer, an indication of his current account and INN/KPP, as well as full passport data of the contractor, and an indication of the address and his current account.
8. Both parties sign the agreement.

The difference between an employment contract and a civil contract

One of the main differences between labor contract and a civil law contract can be considered the absence of social guarantees for the employee in the latter, whereas in the employment contract they are spelled out in sufficient detail. Among them are a social package, as well as the provision of uniforms or work clothes, the possibility of additional payments and guaranteed wages, guarantee safe conditions labor, provision of tools and materials necessary for work, and much more.

The employment agreement also stipulates the employee’s compliance with internal regulations and working hours, and defines his main function as an employee, for example, a driver.

There is nothing like that in a civil agreement. Moreover, if a work contract contains such clauses, then it may be recognized by the court as an employment contract and entail corresponding consequences.

How to fill out a civil contract

Today, the contract form itself can be downloaded on the Internet, here you can find almost any sample of any document. Agreements as a result of which an employee receives a job but does not have an employment record can be unpredictable. Therefore, when filling out a contract without making entries in the work book, one of mandatory conditions There should be a consultation with a lawyer who will tell you what pitfalls may be hidden in this particular contract.

After discussing all the details with the employer, asking him about mandatory deductions and consulting with a lawyer, you can sign the document.

Instead of conclusions

A contract without an entry in the work book has its positive and negative sides:

1. On the one hand, it allows you to have more freedom, more opportunities for self-realization, and even offers higher pay compared to permanent work for an employer.
2. But on the other hand, it makes the employee more unprotected both in generally accepted social terms and in relation to the employer, who does not bear any responsibility to the employee and can terminate the agreement at any time without warning.

An employment contract in the Russian Federation is regulated by the Labor Code, and a hiring contract is Civil Code. Labor relations arise only on the basis of an employment contract. If the parties have entered into a rental agreement (this is a civil contract), then it is considered that there is no labor relationship between them, and labor legislation does not apply to the relationship.

By agreeing on the performance of work or the provision of services under a civil contract, a person loses the guarantees that he could have had if he had gotten a job at an enterprise under an employment contract.

Guarantees for the employee provided for in the employment contract:

• salary payment (by law - twice a month or more often);
• vacation (during the vacation, the employee retains his job and is paid vacation pay);
• business trips are agreed upon (expenses are paid, the workplace is retained);
• combining work and study if necessary (students are given jobs during their studies, are given leave during the sessions, etc.);
• availability of guarantees upon termination of the contract (severance pay and pre-emptive right stay at the enterprise);
• the existence of the concept of temporary disability (paid sick leave and preservation of a job during illness);
• guarantee of reimbursement of expenses if the employee uses his own property to perform work.

The main differences between a tenancy agreement and an employment contract

First difference. Functions of the employee and the work schedule of the enterprise

• performs a labor function at the enterprise for compensation and personally, and it is specifically defined. He works as an economist, accountant, engineer, etc.;
• does not perform any work or provide services;
• is subject to internal labor regulations.

• does certain work or provides services;
• does not comply with internal regulations.

Second difference. Equality or inequality of parties to a contract

Third difference. Payment of remuneration

Fourth difference. Labor function and work result

Fifth difference. Urgency of contracts

Note that When concluding a rental agreement, the following language cannot be included in the document:

• payment is made according to the staffing schedule;
• compliance with internal labor regulations;
• vague definition of the subject of the contract (performance of any functions).

Positive and negative aspects of an employment contract for an employer

• the employee is subject to internal regulations. For violating the rules, the employer can punish the employee, even fire him;
• if an employment relationship arises with an individual entrepreneur, then there may be two options for paying UST. Tax authorities tend to believe that this tax on payments to individual entrepreneurs is charged by the employer. But if we interpret the articles of the Tax Code literally, then all irremovable doubts can be interpreted in favor of the taxpayer. According to the Tax Code, individual entrepreneurs are taxpayers, and taxes are imposed on income from entrepreneurial or other professional activities. The Tax Code does not contain a precise definition of the concept of other professional activity, so we can assume that when an entrepreneur does something under an employment contract, this is another professional activity. Then the individual entrepreneur is obliged to pay the UST on his own.

• he must pay the employee's salary on time. Its amount for an employee who has worked the standard amount of time and coped with his duties must be no less than the established minimum wage;
• he must hire the employee to officially register him for work. If staffing table does not allow you to increase the staff or such a position does not exist in the staffing table, then the staffing table has to be changed. And it needs to be agreed upon with the head of the enterprise and the employee representation body;
• he must provide the employee social guarantees, which are described in labor legislation: salary (twice a month or more often), severance pay in case of dismissal, vacation, additional days off, overtime pay, guarantees for family workers.
• he must ensure the employee’s labor function: provide conditions for work and remove obstacles that prevent the employee from fulfilling his duties;
• he must pay contributions to compulsory social insurance;
• he must maintain personnel documentation, report to the tax authorities, the Pension Fund, the Social Insurance Fund, and the State Statistics Committee of the Russian Federation.

Positive and negative aspects of an employment contract for an employee

• the right to a salary not lower than the minimum wage;
• the right to be included in the state;
• the right to social guarantees: salary (at least twice every month), vacation, guarantees for family workers, additional days off, overtime payments, etc.;
• the right to ensure labor functions: conditions for work, elimination of obstacles to performing work;
• the right to compulsory social insurance;
• developing work experience for retirement.

• he must comply with the work schedule. For violation, he may be punished, including dismissal;
• If the employment relationship is formalized by an individual entrepreneur, then he does not pay UST from his salary. Instead of the tax that the employer calculates and pays at a rate of 35.6%, the individual entrepreneur employee himself pays a tax of 13.2%.

Pros and cons of an employment contract for an employer

• the employee independently ensures the necessary working conditions, since according to the contract, it is the results of labor that are important. The employee himself chooses the place of work and calculates the required time to complete it. He uses his own material for the work, unless, of course, the contract provides otherwise;
• There is no unified social tax in terms of tax in the Social Insurance Fund (4%).
• there is no need to provide the employee with the guarantees provided for by the Labor Code;
• there is no need to spend money on social insurance contributions, except in cases where the employer, when concluding the employment contract, himself determined his own obligation as an insured to pay social insurance contributions;
• Remuneration for work under a rental agreement is based on the result of the work. Remuneration is usually made upon completion of the work in accordance with the price indicated in the contract, and not twice a month.

• there is no regulation of the work itself, since the result is important. The contractor does not comply with the internal regulations of the enterprise. An employee cannot be punished for violating the rules;
• The court may recognize such an agreement as an employment agreement if it determines that the agreement de facto defines the relationship between the employee and the employer;
• If a rental agreement is signed with a person who is not registered as an entrepreneur, he may be punished for illegally engaging in business.

Errors in the wording of the employment contract, which may lead to its requalification

Other typical mistakes in the following terms:

• the employee receives payment for work on a monthly basis;
• the contract worker goes to work at such and such a time, in accordance with the rules of the schedule;
• the employee is subordinate to the customer;
• the customer pays the contractor such and such an amount every month;
• the contractor performs the work indicated in such and such a clause of the contract every day at such and such a time;
• the customer can check the progress of work at any time, and the contractor carries out the customer’s orders during the validity of the contract;
• the performer must do the work personally, without involving third parties.

So, the main criteria by which a relationship can be recognized as an employment relationship:

• internal labor regulations have been established;
• there is a permanent salary;
• the same work is done systematically;
• there is a workplace and it is equipped;
• The terms of execution of the contract have not been established.

• tax authorities and the Pension Fund. The tax authorities are interested in requalifying the employment contract into an employment contract, because this will allow additional taxes to be assessed. Most often, an enterprise enters into a rental agreement with an individual entrepreneur, and the employer saves on taxes. He often asks his employees to obtain registration individual entrepreneurs, in order to then formalize their work under a civil contract;
• Labor Inspectorate and Social Insurance Fund. It is important for them to re-qualify the contract for collecting fines (for violation of employee rights) and for receiving insurance premiums;
• the workers themselves. They can demand judicial recognition of the employment relationship with the customer if the employment agreement actually characterizes this relationship as such. The motivation is easy to understand - the employee wants to receive the benefits and guarantees he is entitled to under the Labor Code. When it is the employee himself who files a claim, the court most often meets him halfway and reclassifies the GPA as a labor law. Therefore the most dangerous situation for the employer when the employee goes to court.

And what will follow is that the employer will be forced to take the following actions which he may have wanted to avoid:

• he will have to pay the employee’s salary in full;
• the employee will have to be included in the staff of the enterprise;
• pay moral damages;
• add part of the taxes;
• pay contributions to the Social Insurance Fund;
• pay a fine;
• pay legal costs.