Fixed-term employment contract. General provisions of a fixed-term employment contract Taxation of a fixed-term employment contract

Dangerous moments Concluding fixed-term employment contracts instead of indefinite ones in order to evade providing employees with their rights and guarantees is expressly prohibited by Article 58 of the Labor Code. 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 (Article 58 of the Labor Code of the Russian Federation). If the court re-qualifies labor contracts into indefinite ones, then in addition to all the payments due to employees (reinstatement at work, payment for forced absenteeism, moral damage, etc.), you will have to pay a fine (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Its size for officials is 1,000–5,000 rubles, for legal entities - 30,000–50,000 rubles. Moreover, the court can suspend your activities for up to three months.

Ghc agreement: taxes and contributions in 2018

Is it legal and how to do it correctly? Yes, we can accept it by urgent TD in the following cases:

• he gets a part-time job;
• he gets a job in the place of a temporarily absent employee, that is, until the moment he leaves vacation or from the hospital main employee.

When hiring a conscript, it is necessary to write an application and attach to it all the documents necessary for employment (passport, TIN, SNILS, educational documents, work book, certificates from past work, etc.). For more information on how to accept under a fixed-term employment contract and the documents required for this, see the article "What documents are needed when applying for a job (2016)?"
The rules for hiring in this case are no different from hiring an employee under an open-ended contract (Art.

Fixed-term employment contract - not for everyone

Please note: it is the employer or the person authorized to do this in documents that must notify the employee. A temporary worker hired for the period of absence of the main one may not be notified, since the absent person may go to work even earlier than the expected date.

The conscript knows in advance that his employment contract expires when the main employee starts working. In addition to expiration, there are other reasons for terminating a fixed-term employment contract.

An employment contract can be terminated ahead of time by agreement of the parties (Article 78 of the Labor Code of the Russian Federation), at the initiative of the employer (Article 81 of the Labor Code of the Russian Federation) or an employee (Article 80 of the Labor Code of the Russian Federation). If the initiator of the termination is an employee, then, as a general rule, he must notify the employer in writing no later than two weeks before the dismissal (Art.
80 of the Labor Code of the Russian Federation).

Civil contract in 2018: what taxes and contributions are charged

Let's analyze each aspect in detail. When an accountant calculates contributions for MPI and CHI As in the case of the payment of wages, in relation to the GPA, see the list of insured persons in special regulations. This is the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation."
And Federal Law of 29.11.2010 No. 326-FZ "On compulsory health insurance in the Russian Federation." In particular, contributions for pensions and compulsory health insurance are charged if the contractor (performer):

• citizen of the Russian Federation;
• a foreigner temporarily or permanently residing in the Russian Federation.

Insurance premiums for pension and health insurance under GPC contracts in 2018 are calculated at the regular rates that the company applies to payments to its employees.

Taxes and insurance premiums for state insurance companies in 2018

Attention

As a general rule, 22% of the remuneration goes to pension accruals, 5.1% to medical. At the same time, the rate of 22% in 2018 is applied for payments not exceeding (for each physicist on an accrual basis from the beginning of the year) 1,021,000 rubles.

Further, a reduced rate of 10% is used. But medical contributions at a rate of 5.1% must be charged on the entire amount of remuneration, regardless of the general level of income. That is, there is no bar, no limit value for calculating the medical contribution has been established.

Important

And, recall, the accrued amounts from 2017 are transferred not to the funds - the PFR and FFOMS, but to the IFTS. For 2018, this procedure is fully preserved.

When the accountant does not charge contributions for the MPI and OMI If an individual entered into a GPC agreement with you in 2018 in the status of a businessman, then there is no need to charge contributions. The merchant pays the fees for himself in accordance with the established procedure.
You are relieved of this obligation.

Rules for hiring under a fixed-term employment contract

The increase from the new year in the interest rate on insurance premiums forces employers to look for legal and not very legal ways to optimize social payments to workers. One of the popular ways to reduce mandatory payments is a fixed-term employment contract instead of an indefinite one.

Is his glory justified? 02/25/2011 "Accounting.ru" Author: E. Irkhina, expert editor We must say right away that employees registered under a fixed-term employment contract have the right to the same social guarantees as "perpetual workers."

Only vacations are calculated a little differently. The only thing that "conscripts" are not entitled to is severance pay. At the same time, it is much easier to part with such employees.
A fixed-term employment contract is concluded for a maximum of five years. Unlike an indefinite one, this contract can be concluded not with every employee and not for every job.

Info

An urgent TD is concluded for a specific period, which must be specified in it. It cannot exceed 5 years. If the specified period of employment is longer than the maximum allowed, then the contract becomes indefinite, and the employee will be considered accepted on a permanent basis.

IMPORTANT! If, after the expiration of the urgent TD, none of the parties demanded its termination, and at the same time the employee has a desire to continue working in the company, the conditions stipulated in the urgent TD become invalid, and the employee is considered to be hired for an indefinite period. Who can be hired under a fixed-term employment contract? A complete list of persons and conditions that must be observed when hiring an employee under an urgent TD is given in Art.

Fixed-term employment contract

Another dangerous moment is the expiration of the term of the employment contract. If a person continues to work and the employer does not require termination of the contract, then it is considered concluded for an indefinite period (Article 58 of the Labor Code of the Russian Federation). Therefore, you need to carefully monitor the end of the term of employment contracts and draw up everything correctly. Let's calculate vacation pay A conscript employee has the same right to an annual paid vacation, as an employee, drawn up under an open-ended employment contract. On the basis of Article 114 of the Labor Code, he is generally granted annual paid leave with the preservation of his place of work and wages. The duration of the leave for “indefinite” should not be less than 28 calendar days per year (Article 115 of the Labor Code of the Russian Federation). If a person is registered under a fixed-term employment contract, vacation pay is considered differently, the duration of his vacation directly depends on the number of days worked.

Contract with an individual: what taxes and contributions to pay in 2018

At the same time, the competition must be held in accordance with the procedure established by labor legislation and other regulatory legal acts containing labor law norms;

• other cases provided for by the Labor Code or other federal laws.

Small businesses, including individual entrepreneurs, can enter into fixed-term employment contracts if the number of their employees is generally no more than 35 people. For employers in the field of retail trade and consumer services, the limit is 20 people. Note: for employees hired for temporary work for a period of up to two months, a probationary period is not established (Article 289 of the Labor Code of the Russian Federation). The probationary period for seasonal workers should not exceed two weeks (Article 70 of the Labor Code of the Russian Federation). If the term of its validity is not specified in the employment contract, the contract is considered concluded for an indefinite period (Article 58 of the Labor Code of the Russian Federation).
To favorites How a fixed-term employment contract differs from a regular one and how to quickly and correctly hire a fixed-term employment contract, we will consider in our article. Features of employment under a fixed-term employment contract How to hire an employee under a fixed-term employment contract? Outcomes Features of employment under a fixed-term employment contract A fixed-term employment contract, like a regular labor contract (TD) concluded between an employer and an employee, is the main document governing labor relations between the parties (Articles 56, 57 of the Labor Code of the Russian Federation). The main difference between these contracts is the term for which they are concluded. A simple TD is concluded for an indefinite period. That is, only the date of the employee's employment is known.

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 premiums against industrial accidents and occupational diseases in accordance with the generally established procedure.

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 individuals who 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 applying the simplified tax 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 premiums 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 Medical Insurance Fund and Territorial Compulsory Health Insurance Funds" (hereinafter - Law N 212-FZ) by insurance payers contributions are recognized as persons and organizations making payments and other remuneration to individuals.
The object of taxation by 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 N 212 -FZ). At the same time, Law No. 212-FZ makes no 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: to 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 of 08.12.2010 N 348-FZ amended the Federal Law of 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 that establish the object of taxation with insurance premiums and the basis for their accrual (Article 20.1), as well as the amounts for the transfer of which these mandatory 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 N 125-FZ, the object of taxation with insurance premiums is recognized as payments and other remuneration paid by the policyholders in favor of the insured in 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.
Thus, wages under a fixed-term employment contract are subject to insurance premiums against industrial accidents and occupational diseases.

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

Quality control of the response:
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

A fixed-term employment contract - a sample of it may be needed by any employer - is concluded for a specific period. However, a fixed-term employment contract of the 2019 model still has a number of differences from a regular open-ended employment contract. Consider the features of drawing up a fixed-term employment contract with employees.

Features of a fixed-term contract

These variants of contracts combine the rights of the employee and the guarantees that the employer is obliged to provide to him. The employee, in turn, must obey the internal labor regulations and perform his functions conscientiously. A fixed-term contract, as well as an unlimited one, can be changed.

The special situation of concluding a fixed-term employment contract becomes for the following reasons:

• Possible grounds for its registration are determined by law and must be given in the text of the agreement (Article 57 of the Labor Code of the Russian Federation).
• The term of the contract cannot exceed 5 years and must be indicated in the text.
• It is allowed to re-qualify the contract for an unlimited term (Article 58 of the Labor Code of the Russian Federation):
  • if the text does not indicate the basis for the conclusion of such an agreement or if this basis does not comply with the restrictions established by law;
  • the absence in the text of a reference to the validity period or when continuing work after the expiration of the period established for the contract.
• The duration of the vacation due to the employee is calculated on the basis of 2 working days for each month of work with the duration of a fixed-term employment contract up to 2 months (Article 291 of the Labor Code of the Russian Federation).
• The condition on the establishment of a probationary period is subject to its own rules (Article 70 of the Labor Code of the Russian Federation).

Hiring for a certain period of time, as well as with an open-ended contract, is formalized by order. The content of the order must comply with the data of the employment agreement. In the event of discrepancies in these documents, priority is given to the text of the agreement.

Read about the features of order processing when applying for temporary work in the material "Unified form No. T-1 - download the form and sample" .

Grounds for concluding a contract for a specified period

The grounds allowing the conclusion of a fixed-term contract are divided into 2 groups (Article 58 of the Labor Code of the Russian Federation):

• mandatory, in which the nature or conditions of work do not allow the establishment of another relationship;
• voluntary, when the parties to the agreement can be persons of certain categories.

The first group is formed by the following situations (Article 59 of the Labor Code of the Russian Federation):

• replacement of a temporarily absent employee;
• the work is temporary (no more than 2 months);
• work execution is tied to a specific season;
• the employee goes abroad;
• the work is not usual for the employer, but is associated with the reconstruction of production and is obviously temporary;
• the legal entity-employer was originally created for a certain period of time or for some kind of work;
• the result of the commissioned work cannot be tied to a specific date;
• work during practice, vocational training, internship;
• election to an elected body, to an elective position or recruitment to ensure the activities of such bodies;
• temporary or community work in the direction of the employment service;
• alternative civilian service.

The second group includes (Article 59 of the Labor Code of the Russian Federation):

• persons applying to employers that are SMEs (including individual entrepreneurs) with up to 35 employees, and for those employed in retail or consumer services - up to 20 people;
• old-age pensioners and persons who, for health reasons, are not capable of permanent work;
• persons moving to work in an organization located in the Far North or in areas equated to it;
• persons involved in work designed to prevent, eliminate or eliminate the consequences of emergencies;
• persons who have taken office as a result of a legally required competition;
• creative workers according to the list approved by the Government of the Russian Federation;
• heads of legal entities, their deputies and chief accountants;
• full-time students;
• crew members of all types of ships registered in the Russian International Register;
• employees registered on a part-time basis.

The following options are also possible:

• If it becomes necessary to replace the second absent employee by the same temporary worker, then you can conclude 2 fixed-term contracts with him (one of which will be a contract with a part-time employee) or make changes to an existing one by issuing an additional agreement to it on the replacement of 2 employees at the same time.
• It is possible to accept a temporary worker to replace an employee who is hired under a fixed-term employment contract, but for some reason will be temporarily absent from work. Here, the basis for termination of the contract will be the employment of any of the replaced employees.

Test in the event of a fixed-term contract

The establishment of a probationary period for a fixed-term contract, as well as for an unlimited one, is not mandatory. But if there is an intention to establish it, then it must be remembered that:

• it is not established for a contract term of up to 2 months.
• it cannot be more than 2 weeks if the term of the contract is from 2 to 6 months.

The condition for the establishment of the test must be fixed in the contract.

For whom a probationary period may not be set for hiring, see.

Termination of a fixed-term contract

If there are no grounds for re-qualifying the contract for an unlimited term, then its validity will expire:

• within the period specified in the text (clause 2 of article 77 of the Labor Code of the Russian Federation), about which the employee must be notified at least 3 days in advance (article 79 of the Labor Code of the Russian Federation), if the contract is not related to the replacement of an absent employee;
• with the onset of the event to which the term of the contract is tied (Article 79 of the Labor Code of the Russian Federation): the exit to work of the replaced employee, the end of the season or the assigned work.

Exceptions may be situations related to pregnant women whose contract expires during pregnancy (Article 261 of the Labor Code of the Russian Federation):

• at the request of the employee, the contract can be extended until the end of this condition;
• if the pregnancy requires a transfer to another job corresponding to the woman's condition, and the employer has nothing to offer or the woman does not agree to this job, the contract is terminated until the end of the pregnancy.

As well as a contract that is valid without a term, a fixed-term contract can be completed on other grounds specified in Art. 77 of the Labor Code of the Russian Federation, for example, by agreement of the parties or the initiative of the employee, due to changes in the essential terms of the contract, in connection with disciplinary action or with any external circumstances.

About what claims may arise against an employee in relation to labor discipline, read the articles:

• "What is considered late under the Labor Code?" ;
• "How to properly formalize a truancy for an employee according to the Labor Code of the Russian Federation?" .

Sample contract concluded for a specific period

An employment contract is a document that does not have a strictly binding form, but presupposes the mandatory inclusion of a certain set of information in it.

Find out who is obligated to use the standard employment contract in this publication.

Employers can independently develop the form that they will apply, or they can use a unified form of employment contract.

How the unified form of an employment contract looks like, see the link.

For fixed-term and indefinite contracts, the data, the presence of which in the text is required, is largely the same. Therefore, they often use a general form for them, providing for the sections necessary for filling out under fixed-term contracts.

Recall that a fixed-term contract must include:

• its validity period, set either by a specific date or by the occurrence of a specific event;
• an indication of the reason for concluding a contract for a period, and this reason should be listed among those listed in Art. 59 of the Labor Code of the Russian Federation.

A sample of a fixed-term employment contract can be found on our website.

Extension of a fixed-term employment contract for a new term

Repeated extension of a fixed-term employment contract for a new term may entail its retraining into an open-ended employment contract, especially if it is supposed to perform the same job function.

However, there are a few things to consider:

• Repeated extension of a fixed-term employment contract for a new term with the director of an LLC does not entail its recognition as an open-ended employment contract. This exception is explained by the fact that according to Part 1 of Art. 275 of the Labor Code of the Russian Federation, the term of the employment contract with the director is determined by the charter of the company or by agreement of the parties. The director is elected for the period established by the charter of the company (clause 1 of article 40 of the law "On limited liability companies" dated 08.02.1998 No. 14-FZ). In this case, the provisions of Art. 58 of the Labor Code of the Russian Federation in terms of recognizing a fixed-term employment contract as an indefinite one does not apply to relations with the heads of companies. In this case, the director can be re-elected an unlimited number of times.
• It is allowed to extend a fixed-term employment contract with employees of the scientific and pedagogical staff, elected through a competition to fill a previously held position. In this case, an additional agreement on the extension of a fixed-term employment contract may be concluded between the employee and the employer (clause 8 of article 332 of the Labor Code of the Russian Federation).
• If the term of a fixed-term employment contract expires during a woman's pregnancy, the employer is obliged to extend it upon a written application from the employee (Article 261 of the Labor Code of the Russian Federation). The order on the extension of a fixed-term employment contract, or rather its sample, can be downloaded from the link.

Outcomes

Registration of an employment contract for a certain period does not present any difficulties, but it requires compliance with a number of statutory rules to exclude the possibility of retraining it for an unlimited period.

We would like to enter into a temporary employment contract (up to two months) with an employee who is not our employee for certain jobs. In this regard, we had questions: 1. Did I understand correctly that in a fixed-term contract (up to two months) it is possible not to prescribe the position for which the employee is hired, but only the type of assigned work? 2. Under such an agreement, we must draw up the contract itself, the order for admission, and are we obliged to make an entry in the work book? 3. At the end of the work, do we have to issue an act of completion, un.form T-73? 4. Do we have to pay personal income tax, insurance contributions to the Social Insurance Fund, Pension Fund of the Russian Federation, OMS in the usual way from the payments established by the contract?

It is possible to conclude a fixed-term employment contract with a citizen only in exceptional cases. A complete list of situations in which an organization must conclude a fixed-term employment contract is given in article 59 of the Labor Code of the Russian Federation. When a citizen is hired for work under a fixed-term employment contract, the contract itself is drawn up, an order for hiring, and a record of hiring is made in the work book. If the end of the term of the employment contract is determined by the occurrence of a certain event (completion of work under the contract), then it is necessary to draw up an act in the unified form No. T-73. The salary of an employee is subject to personal income tax and insurance premiums in accordance with the general procedure.

The rationale for this position is given below in the materials of the Glavbukh System

When a fixed-term contract is concluded

As a rule, a fixed-term employment contract is concluded in cases where labor relations cannot be established for an indefinite period, taking into account the nature of the upcoming work or the conditions for its performance * (Art., Labor Code of the Russian Federation).

So, for example, an organization must conclude a fixed-term employment contract with employees who: *

• perform temporary, urgent, seasonal work (this category of employees also includes athletes who are temporarily transferred to another job) (part 2 of article 348.4 of the Labor Code of the Russian Federation);
• are sent to work abroad;
• accepted to perform work outside the normal activities of the organization (installation, installation, etc.);
• accepted to perform a specific work (when it is impossible to determine the deadline for its completion);
• go to work in an organization created for a specific time, etc.

A complete list of situations in which an organization must conclude a fixed-term employment contract is given in article 59 of the Labor Code of the Russian Federation.

In addition, a fixed-term employment contract can be concluded by agreement of the parties. This is allowed if the employee *:

• is an old-age pensioner;
• for medical reasons, can only perform temporary work;
• will work in the regions of the Far North and equivalent areas (if he needs to move to his place of work);
• will perform urgent work to prevent accidents, catastrophes, etc .;
• studies in full-time education;
• is an athlete, coach;
• will perform creative work (the list of professions and positions of creative workers was approved by Decree of the Government of the Russian Federation of April 28, 2007 No. 252);
• will work in a small enterprise with up to 35 people (in retail trade and consumer services - up to 20 people);
• accepted for the position of the head of an organization or chief accountant;
• is a part-time worker, etc.

A complete list of situations in which an organization has the right to conclude a fixed-term employment contract is also given in article 59 of the Labor Code of the Russian Federation. * This list is supplemented by the features of concluding fixed-term employment contracts with athletes, coaches, given in article 348.2 of the Labor Code of the Russian Federation.

The term of the employment contract

The maximum term of a fixed-term employment contract is no more than five years, and the minimum is not established by law. This follows from the provisions of Article 58 of the Labor Code of the Russian Federation.

In this case, the end of the term of the employment contract can be determined: *

• a specific date;
• the onset of a certain event (completion of work under the contract, the end of the season, the exit of an absent employee, for whose temporary replacement a conscript employee was hired).

This procedure is provided for in article 79 of the Labor Code of the Russian Federation.

Nina Kovyazina

Registration procedure

When applying for a job: *

• an employee, as a rule, writes a statement in any form;
• the head of the organization issues a hiring order.

Labor contract

Draw up an employment contract in duplicate - one for each of the parties. The employee must sign on the copy of the organization. His signature confirms that he received his copy of the employment contract *. Such rules are established by part 1 of article 67 of the Labor Code of the Russian Federation.

In commercial organizations

Draw up an employment contract in any form. The main thing is that it contains the mandatory information and conditions provided for by the chapters and the Labor Code of the Russian Federation. For example, information on salary, position, working hours, etc. In this case, the position in the employment contract must be indicated in strict accordance with the staffing table. * It is impossible to hire an employee for a position that is not included in the staffing table. This follows from Article 57 of the Labor Code of the Russian Federation and is confirmed in the letter of Rostrud dated January 21, 2014 No. PG / 13229-6-1.

The order of acceptance to work

Fill out the hiring of an employee with an order issued on the basis of a concluded employment contract. The content of the order must comply with the terms of the contract *. This is stated in part 1 of article 68 of the Labor Code of the Russian Federation. For persons with whom the organization enters into civil law contracts (work contract, paid services, etc.), admission orders are not needed. Labor legislation does not apply to them (Article 11 of the Labor Code of the Russian Federation).

Unified forms of orders for employment were approved by the decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1. When one person is admitted, an order is drawn up according to the form No. T-1 *. If the organization will employ several people at the same time, then it is more convenient to make an order according to the list form No. T-1a.

It is necessary to familiarize the employee with the order for his employment within three days from the moment when he actually started work. * The order is brought to his attention under signature. Before concluding an employment contract, the employee must be familiarized (signed) with the Labor Regulations, the collective agreement and other internal documents regulating labor activity. This procedure is provided for in parts and article 68 of the Labor Code of the Russian Federation.

Nina Kovyazina, Deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia

3.Article:Not every fixed-term employment contract can be terminated with the maternity

What employers need to consider

The decision to conclude a fixed-term employment contract with employees must be documented and indicate the time or circumstances of its termination. The list of cases of conclusion of fixed-term employment contracts is not exhaustive; federal laws may establish additional grounds2. For example, a lawyer's assistant is hired for the period of cooperation between the lawyer and the office. If in the considered case the Cooperation Agreement had been concluded before the employment contract with the employee was drawn up, it would be difficult to challenge in court the possibility of concluding a fixed-term contract with the employee.

It is important to have documentary evidence that the work has been completed. If you repeatedly conclude fixed-term contracts to perform the same job function, the court may recognize the employment contract as concluded for an indefinite period (table above). To avoid this, after the work stipulated by the employment contract is completed, fill out an act with the employee in accordance with the unified form No. T-73 3 * (see sample).

To decide on which payments you need to withhold personal income tax, determine: *

• whether your organization is a tax agent for this type of payments;
• what is the status of the recipient of income, resident or non-resident, as well as the source of income received by him;
• whether this type of payments is included in the object of taxation.

Income from sources in Russia

Income received from sources in Russia includes: *

1. Income received from Russian organizations and entrepreneurs, as well as from permanent missions of foreign organizations in Russia, in the form of:

• dividends;
• insurance payments upon the occurrence of an insured event;
• benefits, pensions, scholarships and other similar payments.

2. Income for the performance of labor duties, work performed, service rendered or other action performed in Russia *. For these payments, the actual location of the source of payment of income does not matter. It is important where the person worked - in Russia or abroad.

Sergey Razgulin, Actual State Counselor of the Russian Federation, 3rd Class

Mandatory pension (social, health) insurance contributions include: *

• insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance (including for the insurance and funded parts of labor pensions. Contributions accrued in 2014 are transferred to the budget in total in one payment document. This amount will be distributed to the insurance and funded parts Pension Fund of the Russian Federation based on personalized accounting data);
• insurance contributions to the FSS of Russia for compulsory social insurance in case of temporary disability and in connection with maternity;
• insurance contributions to the FFOMS for compulsory health insurance.

This follows from the provisions of part 1 of Article 1 of the Law of July 24, 2009 No. 212-FZ and Article 22.2 of the Law of December 15, 2001 No. 167-FZ.

Taxable payments

Contributions to compulsory pension (social, medical) insurance are calculated on benefits that are paid in cash and in kind:

• within the framework of labor relations *;
• the head of the organization, who is its only participant or founder (regardless of the existence of an employment contract with him);
• under civil law contracts, the subject of which is the performance of work, the provision of services;

Insurance premiums and benefits include, in particular:

• the salary;*

Love Kotova, Deputy Director of the Department for the Development of Social Insurance of the Ministry of Labor of Russia

Best regards, Natalia Kolosova,

Your personal expert.

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%)

Solution

Good day!

The answer is in your own question. A fixed-term employment contract is an employment contract that has a term, which means that for the period of work and after dismissal for a month you use all social guarantees, 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 you have worked out under a fixed-term employment contract, according to you, reports on individual information are submitted 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 - a work book, data of a pension insurance card, etc., and you are sure that you are working under a contract, quite officially, in fact, this is an optical illusion.

Good luck.

Solution

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 paragraph 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 labor relations cannot be established for an indefinite period, taking into account the nature of the work ahead or the conditions for its performance. 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 labor law norms, a collective agreement, agreements, local regulations, an employment contract, the place of work is retained;
• time of execution of temporary (up to two months) work;
• work in an organization created for a predetermined period or to perform a predetermined work;
• the performance of a deliberately definite 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 specified 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 of retail trade and consumer services - 20 people);
• an employee is a retired person 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 associated with 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;
• 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.

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

Solution

Judicial practice shows that an employment contract concluded for a specified 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.

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