The confusion arises because of the common error, when the employment contract called a lease. However, the difference between these treaties is fundamental.
To give in rent could both residential and non-residential premises. One of the parties to such contract is necessarily a legal entity. What about the need for registration of such agreements is article 609 of the civil code.
The situation is different with the contract concluded between the owner of the premises and tenants. This contractual relationship is governed by the 35th Chapter of the Civil code and does not provide for registration of the contract of employment. Transactions with immovable property that are subject to mandatory registration are listed in the 4th Chapter 310-th Federal law. This law also does not contain a requirement to register the transaction on rent of premises.
Not mandatory is the presence of the agent when making the contract of delivery of apartments in employment. If you use the services of the agent should be carefully considered and provided for them the form of the contract. It should not have details and print Agency, otherwise it will have no legal force.
To assure whether the contract of employment with a notary, you decide. Certified agreement and concluded in a simple written form have equal legal force.
Do not need to provide agreement and to the tax office. For taxes you must file a Declaration before the 30th April of the following year, indicating the income received from renting your property.