To formalize labor relations, it is possible to use two types of agree-ments: an employment contract regulated in Russia by the Labor Code and civil-law contract governed by the Civil Code. The differences for the em-ployer are very significant: under the civil-law contract the total amount of tax deductions is much lower, and, first of all, due to the deductions to the Social Insurance Fund. Insurance premiums for temporary incapacity for work and in connection with maternity under a civil law contract do not arise. This is the most distinctive feature of such agreements from labor con-tracts. And as a result contractors cannot go to paid sick leave, as well as to maternity and children leaves. At the same time, under a civil law contract, an employee has the right to receive standard deductions for personal in-come tax. Insurance premiums in the Social Insurance Fund for the case of traumatism are assessed only on a number of contracts of civil character and only if it is directly provided by the agreement. But if you look in the long term, it is recommended to insure the contractors in Social insurance fund in 2018, including the corresponding point in the civil contract, and to pay from all payments contributions to traumatism. Since January 1, 2014 Art. 19.1 of the Labour Code works with the Russian Federation which estab-lished an order of recognition of the relations connected with using a per-sonal labor and which arose on the basis of civil contracts, labor. The estab-lished practices showed that in the labor Social insurance fund that looks logically from economic point of view started actively being engaged in ad-ministration of questions of retraining of civil contracts. As it receives less means in the form of assignments at the conclusion of the civil contract. From the legal point of view it too looks naturally as the Social insurance fund is control supervisory authority in questions of transfer and admin-istration of assignments.
civil contract, labor contract, retraining, Labor Code, Civil Code, Social insurance fund
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