To hiring freelancers (freelance - "out of state") is gaining popularity. After all, these employees do not need to rent premises, buy furniture and office equipment. Today, the status of freelancers working copywriters, journalists, lawyers, designers, programmers, engineers, quantity surveyors, etc.
Work with freelancers to build in labour law or civil-law contract. The last type of relationship is more common in Russian practice. Usually freelancers are:
- the contract of compensated rendering of services;
- the author's contract.
Which one to choose depends on the goals of the customer and that he would like to receive as a result of collaboration with a freelancer.
How to conclude a civil law contract with the freelancer
A contract is if the customer is an important concrete result, which is transmitted in the result. The method of execution of work the freelancer's discretion, the customer is not entitled to interfere in its activities. But if desired, the customer may include intermediate stages of delivery of works to make adjustments to the process. Also, the customer will be able to better monitor the progress of work and if the contractor is too slow, he will promptly react and find another.
If the customer is not so much the result, but the process of execution of works, it is advisable to conclude the contract of compensated rendering of services. Thus may take the form of legal, accounting, psychological counseling. However, in this case, the customer may be harder to prove that the work was done poorly.
The author's contract is often used when ordering the services of journalists or copywriters. The peculiarity of this Treaty is that it contains a paragraph on the transfer of copyright to the customer.
The form of a civil contract, the customer develops. But it is advisable to include the following items:
- the turnaround time and the liability of the contractor for delay (for example, fines or penalties);
- procedure of acceptance of works (as a rule, acts of work performed), procedure deficiencies, deadlines for acceptance of work;
- the price can be firm and flexible (in the first case, the customer and the contractor is not entitled to go on revision of amount of remuneration);
- payment procedure, terms and periodicity of payment of the work, the cost per unit (hour, 1000 characters, per square meter etc.);
- method of payment (e.g. transfer to a Bank card);
- rights and obligations of the customer and the contractor;
- the parties responsible for the damages caused.
I prescribe that the electronic correspondence between the parties is legally binding. This will simplify the collection of evidence in case of disputes.
How to conclude an employment contract with the freelancer
In 2013 home-based work developed in the legal field. The amendments to the Labour code with freelancers you can conclude an employment contract. This is done remotely by use of electronic signatures. However, this employee should also familiarize themselves with all local regulations of the employer.
However, the employer is still obliged to send the employee a paper copy of the employment contract. It must be done by registered mail with the investment inventory. Also a remote employee demand should be provided the documents for issuance of maternity benefits and sick leave.
The employment contract must meet all standards that are laid down in the Labour code. In relation to the freelancer must contain name of employee, his passport data, tin, SNILS, registration address. In respect of employer: name of company (name of IP), INN/KPP, address.
The employment contract must contain:
- date and place of conclusion of the contract;
- the term of the contract: fixed-term or indefinite;
- place of work of a telecommuter (its address), including special requirements for the workplace (access to the Internet, no extraneous noise, etc.);
- the order of payment of labour;
- the order of acceptance of work performed, requirements for deliverables;
- the compensation used consumables and other costs, which involves home-based work (e.g., payment for Internet access, mobile connection, electricity, etc.);
- the procedure of providing jobs, necessary materials and equipment;
- the mode of work of homeworkers (40 hours);
- conditions of termination of the contract (they should not be discriminatory).
It is worth considering that overtime homeworkers not paid extra. This is because the nature of the organization of their work. Thus they are subject to the bonus system of the organization, all compensation and allowances.
Employment contract with the freelancer today is the exception rather than the rule. The reason is the high tax burden, and lower goal-orientation that arises from a freelancer.
How to pay taxes on the remuneration of freelance
The only legal method of remuneration payment to the freelancer is his personal Bank account (your credit card). Anonymous e-wallets for these purposes will not work. Customers can also give money in cash under the personal signature of the remote employee. For obvious reasons this method of remuneration is meaningless.
It is worth noting that civil contract does not relieve customer of the obligation to pay taxes. The customer in this case acts as the tax agent. It needs to transfer from the remuneration of freelance personal income tax of 13%.
Payments to remote employees subject to contributions to the pension Fund. In General the tariff in PFR is 22%. But depending on the activity, which involved the company, may apply lower preferential tariffs. But contributions to the social insurance Fund are paid only on a voluntary basis, if stipulated in the civil law contract.
One exception - if the freelancer interacts with customers as entrepreneurs or on behalf of the LLC. In this case, all tax time takes on a freelancer.
When the contract of employment shall be paid all the required statutory contributions to non-budgetary funds - the pension Fund and the FSS. Remote employees are entitled to paid annual leave, can expect to pay sick leave and go on maternity leave.