Coursework: Hired labor, its analysis. Employment and agency work Fundamental rights of employees

Employers can recruit employees through hired and agency labor. In this article, we will consider in more detail what wage and agency labor are, how these forms differ. labor relations, what risks exist for the employer when using them, and also consider what form of labor relations is the safest for the employer of migrants.

What is wage labor?

Risks and liability of the employer for employees

In other words, with hired labor, the employer hires employees to the staff and himself:

• checks documents of employees
• draws up the missing documents (SNILS, TIN, patent, etc.)
• draws up employment contracts and signs them with employees
• assigns employees to your staff
• monitors the validity of documents
• receives accreditation and registers with the Ministry of Internal Affairs as an employer of migrants
• notifies government agencies about the employment of foreigners
• puts employees on migration registration
• maintains personnel and tax records of employees
• monitors the timely payment of checks for a patent
• monthly extends migration registration on a patent
• calculates and pays taxes for employees
• independently passes checks of migration and labor services
• is solely responsible for any errors in the employment procedure and pays fines for migrants

Risks of labor disputes

Since in order to maintain personnel records of migrants, it is necessary that the personnel officer has experience in the migration field, a full-time personnel officer without similar experiences may simply not have time to keep track of the deadlines for all documents of employees.

For example, when terminating an employment contract with a migrant, the employer must submit a notification to the migration service within 3 working days. Otherwise, missing this deadline will automatically make employees of the employer's organization illegal.

Risk of losing employees

In the event that the employer's organization violates the deadlines for submitting notifications or makes mistakes in the documents of a foreign employee, he will carry out his activities illegally. Accordingly, the migrant will receive a fine, be subject to administrative expulsion and be banned from entering Russia. And as a result, the employer will lose his employee.

Risk of getting fined

Even the slightest violation of the rules of migration registration will entail the imposition of administrative fines and other measures of influence on both the employer and the migrant.

For such violations, the employer faces:

• for legal entity fine - from 400,000 to 1,000,000 rubles or suspension of activities for up to 90 days
• fine for official– from 35,000 to 70,000 rubles

Since migrants are officially registered in the staff of the employer, the organization is registered with migration service as an employer of foreign employees, violation of the deadlines for filing documents for them will certainly arouse suspicion on the part of government agencies, which will lead to an audit of the company by both labor and migration authorities.

As a rule, if an inspection does come, then violations will definitely be found, as a result of which fines are charged to employers, and they can also be held administratively liable. Penalties are charged for each employee.

What is agency work?

In other words, agency work is when employees are officially registered in the staff of one company, but actually work in another company under a staffing agreement. That is, the customer rents (loans) employees from another organization and uses them at his own discretion.

It turns out that agency workers are officially employed in the staff of one organization, but actually go to work in another and perform their labor duties under its management. Thus, employers-customers attract employees from the state third party organization for solutions certain tasks of their organization and use the labor force without registration of workers in the staff of their organization.

Risks and liability of the employer for agency workers

Since, with agency work, employees are registered for the state, the responsibility and functions of the employer are also for the state - at the recruitment agency.

It is the recruitment agency that completely takes over the procedure for registering foreign citizens and independently, without the participation of the customer-employer:

Thus, all the functions of the employer and responsibility for agency workers lies with the recruitment agency. Therefore, even if the inspection authorities come to you with an inspection, it will be enough just to show the contract for the provision of agency workers, and all questions will be forwarded to the recruitment agency.

And in the event that the audit still finds errors in the migration or personnel records of foreign employees, the responsibility will be borne by the recruitment agency, which is the official employer, so the fine will be faced exclusively by the agency.

As a result, by re-registering their employees for outstaffing or leasing employees from the staff of a recruitment agency, the customer-employer protects himself from the close attention of inspection bodies, the employer's liability and all kinds of risks and fines.

What is safer for the employer, hired or agency work?

If you are an employer who uses hired labor (hires workers for himself), then it is your organization that is responsible for the personnel.

If you are an employer who uses agency labor (hires workers for the staff), then the organization that registers your employees as a staff is responsible for the personnel.

Thus, it turns out that it is much safer for the employer to register employees for the state, so that the responsibility for employees lies with the recruitment agency.

By withdrawing his employees from the state or renting employees in a recruitment agency, the customer completely relieves his organization from registering employees and maintaining their personnel, accounting, tax and migration records. At the same time, the customer is not responsible for the employer and is reliably protected from risks and fines, since he formally has nothing to do with them.

From all of the above, it becomes obvious that using agency labor, in comparison with hired labor, is not only safer, but also more profitable, especially if the employer wants to legally and safely use the labor of foreign workers.

If you want to:

• use the agency labor of foreign workers
• do not worry about the problems and risks associated with the registration and management of migrants
• get rid of the responsibility and functions of the employer
• relieve the staff of personnel officers and accountants
• Significantly save on staff every month

S. DEDIKOV
S. Dedikov, lawyer.
000333. State tax office based on the clarification of the State Tax Service of the Russian Federation, it indicates to all entrepreneurs of the city and region that they are not entitled to hire employees under labor contracts, but must conclude only civil law contracts, while requiring employees to register them as individual entrepreneurs. The tax inspectorate believes that the parties employment contract can only be an enterprise and a citizen. In this case, how do Art. 2, paragraph 3 of Art. 23 and paragraph 3 of Art. 25 of the Civil Code of the Russian Federation?
How to pay taxes in this case?
N. Afanasiev, Dmitrovgrad, Ulyanovsk region
Mr. Afanasiev touched upon one of the most topical issues of modern Russian labor legislation. Indeed, in accordance with Article 15 of the Labor Code Russian Federation(as amended by the Law of the Russian Federation of September 25, 1992 N 3543-1) an employment contract (contract) is an agreement between a worker and an enterprise, institution, organization, according to which the worker undertakes to perform work in a certain specialty, qualification or position, subject to internal labor regulations and the employer undertakes to pay the worker wages and ensure the working conditions provided for by labor legislation, the collective agreement and the agreement of the parties.
In paragraph 4 of section VII of the Methodological guide for accounting for income and expenses of individuals engaged in entrepreneurial activities (Appendix to the letter of the State Tax Service of Russia dated February 20, 1996 N HB-6-08 / 112), it is indicated that the element "Costs of labor "includes the costs of paying citizens remuneration under civil law contracts. Thus, the tax authorities consider only legal entities besides the worker as a legitimate party to an employment contract and in fact deprive individual entrepreneurs of the right to conclude such contracts.
However, a systematic and historical analysis of Russian legislation indicates that there are no sufficient legal grounds for such a position. First of all, it should be noted that the current labor legislation was created mainly under socialism, when it was forbidden to use someone else's labor in order to extract personal profit. It should also be recalled that in accordance with paragraph 3 of Art. 2 of the Law of the RSFSR "On enterprises and entrepreneurial activity"of December 25, 1990, which became invalid from January 1, 1995, except for Articles 34 and 35, in cases of attracting hired labor, entrepreneurial activity could be carried out only in the form of an enterprise.
The current Constitution of the Russian Federation no longer contains restrictions on the use of hired labor by citizens. The Civil Code of the Russian Federation, whose norms exhaustively regulate the activities of individual entrepreneurs, also does not prohibit their use of the labor of employees or the requirement for mandatory registration in this case of a legal entity. Moreover, paragraph 3 of Art. 23 of the Civil Code of the Russian Federation extends to entrepreneurial activities of citizens carried out without forming a legal entity, the rules that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship. And the third paragraph of paragraph 3 of Art. 25 of the Civil Code of the Russian Federation, which regulates issues related to the insolvency (bankruptcy) of an individual entrepreneur, directly speaks of settlements for the payment of severance pay and wages with persons working under an employment contract.
The recently adopted Federal Law "On Amendments and Additions to the Regulations on the Pension Fund of the Russian Federation (Russia), the Procedure for Payment of Insurance Contributions by Employers and Citizens to the Pension Fund of the Russian Federation (Russia)" and the Law of the Russian Federation "On State Pensions in the Russian Federation" "of May 5, 1997 N 77-FZ in Article 2 also refers to individual entrepreneurs who are hiring under an employment contract.
From a legal point of view, it is untenable that the tax authorities actually equate the concepts of "enterprise, institution, organization" and "legal entity" as parties to an employment contract. Art. 48 of the Civil Code of the Russian Federation defines a legal entity as an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and a defendant in court. At the same time, Article 132 of the Civil Code of the Russian Federation considers an enterprise not as a subject of law, but as an object of law, that is, as a property complex used for entrepreneurial activities. In this sense, an individual entrepreneur can also own or rent such a complex. The concept of "organization" is generally so broad that, in addition to legal entities, it also covers branches, representative offices, departments and other separate divisions that do not have the status of legal entities (see, for example, paragraph 40 of the Decree of the Plenum of the Supreme Court of the Russian Federation of December 22, 1992 N 16 (as amended on October 25, 1996) "On some issues of application by the courts of the Russian Federation of legislation in resolving labor disputes").
Position tax authorities practically restricts the rights of individual entrepreneurs, which is a violation of paragraph 3 of Art. 55 of the Constitution of the Russian Federation, which states: “The rights and freedoms of a person and a citizen may be limited by federal law only to the extent necessary to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of others, to ensure the defense of the country and state security." It is quite obvious that the wording of Article 15 of the Labor Code of the Russian Federation on the parties to an employment contract cannot be considered as a limitation. Restrictions on rights must be addressed, clearly and unambiguously. In addition, to limit the right of individual entrepreneurs to conclude employment contracts with employees, there are no socially significant goals, an exhaustive list of which is contained in the above article of the fundamental law of the state.
And, finally, one more aspect of the problem. The position of the tax authorities leads to a gross violation of the rights of a significant number of citizens working for individual entrepreneurs. The fact is that according to paragraph 3 of Art. 37 of the Constitution of Russia, everyone has the right to work in conditions that meet the requirements of safety and hygiene, to remuneration for work without any discrimination and not lower than the minimum wage established by federal law. These conditions can be guaranteed only by concluding an employment contract with an employee, because civil relations are regulated in a completely different way and are not related to social guarantees for the worker and restrictions for the employer.
I would also like to emphasize that the content of the treaty, as a general rule, depends not on its name, but on the essence of the relations it regulates. If an employee who works for an individual entrepreneur on the basis of a civil law contract (contract, assignment, paid services, etc.) is actually included in the permanent staff, obeys the internal labor regulations, performs a certain labor function on an ongoing basis, obeys instructions of an individual entrepreneur, does not bear property responsibility for the final results of his work, as, for example, with a work contract, then he has every reason to seek through the court the recognition of the contract concluded with the entrepreneur as labor and the protection of his labor rights.
In general, the obvious fact that labor legislation lags behind the realities of society should not be interpreted in favor of infringing the rights of citizens, entrepreneurs and workers. When there are problems in the law, this does not mean at all that relations not regulated by law are prohibited. On the contrary, in Russia, based on the above-mentioned Art. 55 of the Constitution of the Russian Federation general principle Everything that is not forbidden is allowed. If there is a gap in legal regulation certain relations should apply the law or law by analogy.
Of course, the simplest and best way out of this situation is to introduce appropriate changes to the Labor Code of the Russian Federation. But even now it is quite possible for entrepreneurs and citizens employed by them to apply to the courts, up to the Constitutional Court of the Russian Federation, in order to protect their rights. And the Constitutional Court has every reason to recognize Art. 15 of the Labor Code of the Russian Federation in terms of determining the party to the employment contract - the employer and, therefore, the practice of tax authorities in this matter is not consistent with the Constitution of the Russian Federation.
As for the procedure for taxation and social contributions, when an employment contract is concluded with an employee, taxes and contributions to state non-budgetary funds (Pension Fund of Russia, Social Insurance Fund of the Russian Federation, Compulsory Medical Insurance Fund of the Russian Federation and the State Employment Fund of the Russian Federation) are paid similar to how it is done by legal entities. An individual entrepreneur, in addition to being registered with the tax office, must register with the relevant funds and make deductions of insurance premiums in accordance with applicable law. At the same time, it is necessary to keep in mind possible conflicts with the tax authorities, which most likely will not agree with the inclusion in the cost of the element "Costs of labor" of the costs of paying wages to employees.
An individual entrepreneur in accordance with the Federal Law "On the rates of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the State Employment Fund of the Russian Federation and to the Compulsory Medical Insurance Funds for 1997" dated February 5, 1997 N 26-FZ is obliged pay a contribution to the Pension Fund at a rate of 28% in relation to the accrued wages of employees, and also withhold from the earnings of citizens who are in labor relations with him a contribution to the fund at a rate of 1% of the amount of accrued wages.
An individual entrepreneur must deduct 5.4% of the wages accrued to employees for all reasons to the social insurance fund.
When registering an individual entrepreneur in the territorial fund of compulsory medical insurance, he is assigned registration number and a written notice of registration, amount and terms of payment of insurance premiums in the prescribed form is handed over. At present, the insurance premium rate is 3.6% of the accrued wages of persons working for an entrepreneur. These contributions are paid at the same time as salary payments.
1.5% of payments accrued in favor of employees in accordance with employment contracts are deducted to the state employment fund.
If we follow the position of the tax authorities and conclude civil law contracts with employees as individual entrepreneurs, then the taxation procedure here is normal and the costs of paying for the work performed by the contractor under the contract are included in the entrepreneur's expenses under the element "Labor costs". But in this case, there are features of paying contributions to state non-budgetary funds. Thus, contributions to the Pension Fund of the Russian Federation must be paid from payments accrued in favor of the employee under civil law contracts, the subject of which is the performance of work and the provision of services (see Article 1) of the Federal Law of February 5, 1997 N 26-FZ). It should also be taken into account that in addition to the insurance premiums paid by the employer, an individual entrepreneur - a contractor under a civil law contract will still have to pay a contribution of 28% of his income himself. This provision is confirmed by paragraph 4 of the letter of the Supreme Arbitration Court of the Russian Federation dated January 30, 1995 N C1-7 / OP-54 "On Certain Recommendations Adopted at Meetings on Judicial Arbitration Practice" and a joint letter of the State Tax Service of the Russian Federation, the Ministry of Finance and the Central Bank of the Russian Federation "On strengthening control over the timely and complete receipt of insurance premiums to the Pension Fund of the Russian Federation" (reg. N 1252 of the Ministry of Justice of the Russian Federation of February 13, 1997).
From the amount accrued to the contractor under work contracts and assignments, insurance premiums are paid to the compulsory medical insurance funds. Contributions to other state off-budget funds from amounts paid to citizens under civil law contracts are not provided for by the current legislation.
LINKS TO LEGAL ACTS

"CONSTITUTION OF THE RUSSIAN FEDERATION"
(adopted by popular vote on 12/12/1993)
"CODE OF LABOR LAWS OF THE RUSSIAN FEDERATION"
(approved by the Supreme Council of the RSFSR on 12/09/1971)
RSFSR LAW of December 25, 1990 N 445-1
"ABOUT ENTERPRISES AND BUSINESS ACTIVITIES"
"CIVIL CODE OF THE RUSSIAN FEDERATION (PART ONE)"
No. 51-FZ dated November 30, 1994
(adopted by the State Duma of the Federal Assembly of the Russian Federation on October 21, 1994)
FEDERAL LAW dated 05.02.1997 N 26-FZ
"ON TARIFFS OF INSURANCE CONTRIBUTIONS TO THE PENSION FUND OF THE RUSSIAN
FEDERATION, SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION,
STATE FUND FOR EMPLOYMENT OF THE POPULATION OF THE RUSSIAN FEDERATION AND IN
FUNDS FOR MANDATORY HEALTH INSURANCE FOR 1997"
(adopted by the State Duma of the Federal Assembly of the Russian Federation on December 25, 1996)
FEDERAL LAW dated 05.05.1997 N 77-FZ
"ON INTRODUCING CHANGES AND ADDITIONS TO THE REGULATION ON THE PENSION FUND
OF THE RUSSIAN FEDERATION (RUSSIA), PROCEDURE FOR PAYING INSURANCE PREMIUM
EMPLOYERS AND CITIZENS TO THE PENSION FUND OF THE RUSSIAN FEDERATION
(RUSSIA) AND THE LAW OF THE RUSSIAN FEDERATION "ON STATE PENSIONS
IN RUSSIAN FEDERATION"
(adopted by the State Duma of the Federal Assembly of the Russian Federation on 04.04.1997)
LETTER from the State Tax Service of the Russian Federation dated February 20, 1996 N NV-6-08 / 112
"ON METHODOLOGICAL AID FOR ACCOUNTING OF INCOME AND EXPENSES OF PHYSICAL
PERSONS ENGAGED IN BUSINESS ACTIVITIES"
RESOLUTION of the Plenum of the Supreme Court of the Russian Federation of December 22, 1992 N 16
"ON SOME ISSUES OF APPLICATION BY THE COURTS OF THE RUSSIAN FEDERATION
LEGISLATION IN RESOLUTION OF LABOR DISPUTES"
LETTER FROM YOU RF dated January 30, 1995 N C1-7 / OP-54
"ON SEPARATE RECOMMENDATIONS ADOPTED AT MEETINGS ON JUDICIAL -
ARBITRATION PRACTICE"
Business lawyer, N 13, 1997

Soifer VG, Head of the Department of Civil Law Disciplines of the National Institute of Business, Doctor of Law, Professor.

The process of personnel management in the conditions of market relations differs significantly from work with personnel of the Soviet period. The traditional term "labor force", which was considered a fixed ability to work, is giving way to the human factor, labor personnel, which is a holistic expression of the total capabilities and functional abilities of a person who are continuously developing and updating in accordance with the needs of production and labor. Personnel in management science is defined as a socio-economic category that expresses the social community of employees of a particular organization, as a set of people with labor, professional, creative and entrepreneurial abilities. Structurally, personnel, along with employees, includes other categories of workers employed in an organization where a person is in the process of labor activity acts not only as a unit of the staff list and the executor of the labor function (work), but also as an element of the organization itself, embodying the unity of three interrelated components: the labor function, social relations and personality.

Recent achievements in management science indicate the active development and modification of management methods human factor(personnel, employees) in order to create a creative labor collective capable of change, development, renewal. At the same time, attention is drawn to the need to move away from a simplified idea of ​​management in a purely administrative sense, characteristic of a totalitarian society, and personnel management is considered taking into account the self-regulation and self-organization of the system. New approaches to personnel management should also be consistent with legal mechanisms designed to serve economic relations.

One of the directions for improving the mechanism of legal regulation of labor should be the revision of traditional institutions, categories labor law and the normative acts that make up their content in order to unify and eliminate contradictions, reduce and abolish bureaucratic procedures in the application of labor legislation. After all, the ideas and concepts of many norms and provisions of labor law that are in force today developed in the era of totalitarianism, when labor processes had to be regulated by appropriate methods, subordinating them to the political tasks of a particular stage of the country's socio-economic development: industrialization, collectivization, restoration of the national economy, development of virgin lands, etc. .P.

Labor law will have to get rid of outdated concepts and theories that do not accept novelties in the organization of labor and personnel management, which are manifested in the flexibility of labor. "Flexible" legal regulation of labor relations is, first of all, the maximum consideration by all institutions of labor law of the complexity and diversity of economic relations, the laws of the labor market and the real manifestation of forms of employment of people. In foreign business, flexibility in the regulation of labor relations is manifested in:

• flexibility in the use of various modes of working hours (flexibility in time);
• reduction and increase in the number of staff (flexibility in terms of number);
• doing work at home and at "distance" (geographical flexibility);
• performance of any assigned work within the professional competence of the employee (professional flexibility)<1>.

Domestic labor law very carefully uses a flexible approach in the legal regulation of labor relations. The reason for this is the strict requirements of individual norms and the inviolability of the traditional concepts that underlie the design of this circle of labor relations. Using a number of examples, we will show the "inflexibility" of labor law and legislation in the legal support of labor relations that are formed under the influence of latest requirements labor economics and advanced foreign experience.

An example of a strict form of regulation of labor relations is the existing regime for formalizing the labor relationship between an employee and an employer, based on mandatory written confirmation of mutual decisions made by the parties. Any steps of the employee (and the employer) in the field of work are recognized as legitimate if they are in writing. Unlike previous labor codes, the current Labor Code The Russian Federation has taken a tilt towards the written form of almost any decision in the field of human labor activity, even when such employee behavior is self-evident and follows from the logic of managing the workforce. Thus, the internal labor regulations, which are on public display in many organizations, today require mandatory written confirmation of the fact of familiarization with them (Article 68 of the Labor Code of the Russian Federation). What is not the field of activity for supervisory authorities that verify compliance with labor laws: the absence of a written consent or "signature" of the employee is in itself, regardless of the actual result of the agreement reached and the behavior of the parties, is a reason for recognizing the fact of an offense, applying sanctions to the employer, etc. Isn't this one of the reasons for the growth of corruption in the country?

Nevertheless, the written execution of the employment contract, the signature in the order for employment, the signature of the employee on the copy of the employer's employment contract, other written forms of "coordination of the possibilities of concluding an employment contract" could not prevent the widespread practice of engaging citizens in work by oral agreement. Such "non-legal practices", which often arise on a mutual, voluntary basis, represent a formally illegal, but really existing action, actual wage labor, the regulator of which, along with labor law norms, are moral norms and ethical rules that determine the conditions and framework of labor activity according to oral agreement of the parties.

Work by oral agreement should be distinguished from the situation provided for in part 2 of Art. 67 of the Labor Code of the Russian Federation, on the emergence of an employment relationship on the actual admission of an employee to work with the knowledge or on behalf of the employer or his representative before concluding a written employment contract with him. There is a mutual expression of the will of the participants in labor relations who decided to do without formalities. Sociological studies show that, according to an oral agreement between an employee and an employer, today at least 10-12% of employees work on a regular basis, and 20-25% of employees work on an irregular basis. Sustainable categories of such workers have already been identified: builders, salespeople, educators, medical staff, security officers, personnel of many small and medium-sized businesses<2>.

The science of labor law has not studied the reasons why employees prefer a written labor contract to work according to an oral labor agreement. Why are non-legal labor relations, integrating into the emerging system of socio-economic relations, becoming a habitual pattern of people's behavior, and why do large groups of workers internally accept them instead of condemnation?

As you can see, annual paid holidays, sick leave, other benefits and guarantees established by labor legislation for employees do not always keep a working person within the framework of an employment contract, and the inclusion of the principle of the right to work in the Labor Code of the Russian Federation did not strengthen the position of an employee in relation to a potential employer . Apparently, other values ​​under the influence of the constitutional principle of freedom of labor determine the interests of a person and allow him to choose any type of employment with or without a written contract.

Today, many job advertisements from recruitment agencies contain alternative proposals: either under the Labor Code (employment contract), or under a contract, agreement (meaning a civil law contract). Employment by oral agreement may be accompanied by the condition of concluding a written employment contract in the future, after a certain time.

Labor law will have to deal with the peculiarities of other ways of hiring workers who act as a kind of competitor to an employment contract in the labor market, find out the reasons for the loss of the advantages of an employment contract over civil law contracts in regulating the same type of labor relations, as well as before work that develops by oral agreement of the participants.

Along with the elimination of the causes that give rise to non-legal labor relations (legal insecurity of employees; non-compliance by the employer with the initial terms of the contract; passivity of trade unions; mutually beneficial interests of participants opposed to government decisions; bureaucratization of the procedure for the emergence and change of labor relations, etc.), it is necessary to return to order, existing before September 25, 1992, when the parties to the employment contract themselves determined its form (oral or written), to develop a legal mechanism for the responsibility of the employer and employee for compliance with the oral agreement in case of changes in the employee's labor function. You should think about effective forms of stimulating the conclusion of an employment contract, both in writing and orally. Some CIS countries have retained the oral form of the conclusion of the contract. Perhaps, the concepts of "wage labor", "employee", "presumption of hired labor" require clarification: according to the European Trade Union Confederation, today 70% of jobs in the world are occupied by people with whom no employment contracts have been concluded at all<3>.

A more flexible approach requires the existing procedure for replacing annual paid leave monetary compensation. All persons working under an employment contract with an employer of any organizational and legal form, regardless of the place of performance, have the right to annual paid leave. job duties position, form of remuneration, etc. Occupational safety as a system for preserving the life and health of workers in the course of labor activity, which includes legal, socio-economic, organizational, technical, sanitary and hygienic, medical and preventive, rehabilitation and other measures, is based on the postulate that the basis for protection measures health of an employee, the period of his labor activity is taken equal to the working time of normal duration. From here, the duration of the annual paid leave is calculated, its irreducible minimum size, the conditions for replacing it with monetary compensation, the conditions for summing up or transferring to the next working year are constructed (Article 126 of the Labor Code of the Russian Federation).

Having abandoned the previous possibility of replacing annual paid leave with monetary compensation, the current Labor Code of the Russian Federation introduced the mandatory provision of such leave in kind. No exception is made even for part-time employees. Meanwhile, in the composition of employees, judging by the announcements of vacancies, the share of those invited to work part-time is growing. work time with a variety of operating modes: three to four hours daily; three working days a week for four hours; one week per month etc. . As you know, working under such conditions does not entail any restrictions for employees on the duration of the annual basic paid leave: under any part-time work regime, they are provided with an annual paid leave of at least 28 calendar days (Article 93 of the Labor Code of the Russian Federation). Replacing such leave in part or in full with monetary compensation is not allowed.

The actual reduction in the physiological and psychological burden on the human body, the reduction in the labor costs of an employee employed part-time, compared with the totality of factors in the production environment and the labor process that affect the performance and health of an employee who has a normal working time, gives reason to talk about the need changes in the existing rules for granting annual basic paid holidays to this category of workers. In our opinion, a part-time employee should be given the right, at his request, to replace such leave in full or in part with monetary compensation.

This proposal is in logical connection with existing order increase in earnings during processing and overtime work, as well as the payment of monetary compensation for vacation to persons working part-time. The procedure for replacing annual paid leave with monetary compensation for part-time workers should be put under the control of the labor collective and resolved in the manner of local labor regulation.

The lag in the science of labor law is clearly demonstrated by the developing institution of agency work. In most Western European countries, agency labor relations are regulated in detail; in domestic labor law, we are faced not only with the absence of special legislation on agency work, the "inflexibility" of general norms and scientific concepts, but also with dogmatism in assessing new forms of labor organization and personnel management.

Meanwhile, the lack of a legal framework did not stop the practice of using the labor of agency workers, dictated by the needs modern market labor, economic interests of employers. To manage agency workers in the country, specialized structures began to be created - private employment services, which in their work are guided by international legal standards: EU Council Directives of June 25, 1991, Convention No. 181 and Recommendation No. 188, adopted in 1997 at 85 th session of the ILO and dedicated to private employment agencies.

During the preparation of the Labor Code of the Russian Federation, the above-mentioned international documents about agency work, as well as the practice of using agency workers. Why did the Code pass over in silence a new phenomenon in the field of labor and employment, did not take into account in its basic principles the prospect of developing labor relations with the participation of agency workers? What position did the science of labor law take at that time on the issue of agency work, forecasting the development of labor relations in a market economy? After all, agency work has long been known to Russian law. Even in the Charter on industrial labor (1913) there were elements of legal regulation of agency work. The ideas of agency work were reflected in the norms of the Code of Labor Laws of the RSFSR of 1922. It is a pity that the current discussion about agency work began after the adoption of the Labor Code of the Russian Federation.

At a time when agency labor became a fact and its legal support is gradually returning to the mainstream of domestic legislation, the science of labor law is faced with the following task: guided by the trend of European labor legislation, to theoretically connect the practice, the special norms on agency work being developed with the traditional concepts of an employment contract and the real "trilateral" connection of participants in agency work; develop a mechanism for the legal regulation of labor relations in relation to the peculiarities of the organization of labor of two categories of workers - permanent and temporary. Or justify the need to prepare a new, fifth in a row, labor code of Russia, taking into account the requirements of modern international labor laws, a tripartite model of labor relations ("triangle"), a combination of labor rights and obligations of two contingents of workers: permanent and agency workers.

The peculiarities of agency work imply a radical "restructuring" of the traditional concepts underlying labor relations. In our science, attention was drawn to the fact that the current organization of labor is based on the multi-type economic relations of the labor force with the factors of production, and this leads to the emergence of various participants in labor relations.<4>.

Yes, international recruitment company"MANPOWER" (on Russian market- since 1994) is engaged in the selection and employment of personnel in leading Western and domestic companies, organizes free education hired workers in a number of specialties, forms a reserve of certain categories of workers. Assuming the obligations of the employer, the company, in accordance with the contract concluded with the customer (user organization), undertakes to pay wages to the agency worker and make other payments in accordance with the current labor legislation. When concluding an employment contract with an agency worker, the latter is provided with information about the user organization in which he will work, the nature of the work, the terms and conditions for a possible transition to permanent work, i.e. change of employee status.

The relationship for the provision of personnel for rent (outsourcing) is based on the type of contract defined by the letter of the UMNS for the city of Moscow dated August 20, 2001 N 15-06 / 3767, according to which one organization (recruitment agency, employer) puts at the disposal of another organization (user enterprise, customer) of employees with the necessary qualifications for the implementation of their labor functions for the benefit of this organization. Although the employee is on the staff of the organization that has concluded an employment contract with him, the scope of work and working conditions are provided to him by the user enterprise. Since the employees provided for rent are impersonal (the user enterprise does not care about the identity of the employee, but his knowledge and business qualities), the parties provide for the procedure for replacing one specialist with another in the event of any unplanned situations (illness, business trip, etc.). Additional agreements to the outsourcing agreement are possible, specifying any conditions for the selection and use of personnel, as well as clarifying the scope of powers delegated by the employer to the user enterprise.

The given examples show that agency work as a socio-economic phenomenon corresponds to the spirit of a market economy, flexible forms of employment and use of personnel, and in the legal aspect it represents a tripartite labor relationship of participants in agency work, regulated by labor law, with the involvement, if necessary, of civil law norms.

The science of labor law also has to answer the question: are agency labor relations associated only with private employment agencies specially created for its management, or does such labor have a wide range of applications? V modern conditions management in an unstable commodity market and a mobile labor market, the legally permissible opportunity to rent out your employees with a subsequent return is a godsend for any entrepreneur. for instance as a means of avoiding dismissal of a qualified personnel worker due to a temporary absence of work, as a way to reimburse the costs of training an employee spent by an employer whose staffing table had changed by the time the employee graduated from an educational institution and there was no need for this specialist, and the training agreement contains a condition on the possible compensation of costs in this case by leasing an employee.

Solving the issues of legal regulation of agency work is inextricably linked with the problem of local law-making, which today is mainly the prerogative of the employer and the primary trade union organization. And what about the adoption of local regulations by small businesses, where, as a rule, there is no primary trade union organization, the opinion of which the employer must take into account on the project of the adopted local normative act? Article 8 of the Labor Code of the Russian Federation (as amended by the Federal Law of June 30, 2006 N 90-FZ), although it establishes general order local law-making "taking into account the opinion of the representative body of workers", but focuses the employer on the organizational and legal mechanism for passing the draft local normative act and its adoption (consultation, revision, appeal, etc.) taking into account the opinion of the elected body of the primary trade union organization (art. 372 of the Labor Code of the Russian Federation). The question is whether such a procedure for adopting a local normative act is possible in an organization where there is no elected body of the primary trade union organization?

The exclusion of the labor collective and its bodies (STK) from the Labor Code of the Russian Federation as an alternative trade union organization structure, replacing it with the vague concept of "other representatives of workers" complicates the situation of local law-making and forces entrepreneurs to solve this problem in a different way, bypassing labor law, in a way: by reflecting their interests in personnel management in founding documents legal entity, which are mandatory for the employer (and his head as a body of a legal entity) (Article 52 of the Civil Code of the Russian Federation).

According to O.V. Smirnov, despite the belittling of the role and importance of the labor collective, its legal status, although in a truncated form, has been preserved: it remains a subject of labor law. Within the framework of the labor collective, its bodies operate (STK, KTS), as well as public organizations formed by the team. Therefore, in accordance with Articles 52 and 53 of the Labor Code of the Russian Federation, labor collectives have the right to participate in the management of the organization<5>.

Life itself dictates the need to restore the labor collective as a subject and object of personnel management in labor law, to give it powers identical with the primary trade union organization at all levels of social partnership: according to the data cited by V. Kostikov, over the past five years, the number of trade union members has decreased by 10 million people<6>. According to a quick survey conducted public service employment in Moscow, in the event of a labor conflict at work, 60% of respondents expressed a desire to defend their rights in court; 26% are ready to independently resolve a labor dispute directly with the employer; 6% rely on government support. It is curious that none of the Muscovites who participated in the survey are going to turn to trade union organizations for help in resolving their labor conflict.<7>.

The share of local regulation of labor relations associated with the use of agency labor, first of all, should include:

a) determining the types of work (jobs) to be replaced by agency workers;

b) specifying the periods (time) of using the labor of agency workers in combination with permanent and temporary (seasonal) employees of the user enterprise;

c) the ratio of labor rights and obligations of temporary and permanent workers employed in similar or similar jobs;

d) determining the liability of agency workers and their employer in relation to specific types of work;

e) conditions for the organization of labor and wages of agency workers, their subordination to the internal labor regulations of the user enterprise.

The legal regulation of wages is also developing far from scientific ideas and developments, which today lag behind the requirements of the laws of economics and personnel management. The institute of legal regulation of wages continues to reflect outdated wage systems, which, according to economists, are extremely unfair and inefficient. Thus, the wage reform carried out in order to increase the share of labor in GDP (in developed foreign countries, wages reach 60-70% of GDP, in Russia - half as much), requires a global transition to hourly pay labor. The payment of sums of money for the hours actually worked, instead of the regular-salary system of remuneration of labor, characteristic of the Soviet period, fixed by law, is in line with international practice and UN recommendations. The transition to hourly wages will make it possible to organize the recording of actual hours worked, which in turn will solve the problem of withdrawing from the "shadow" of wages received, provide employment for many categories of citizens who are reluctant to be hired for a fixed salary, and will also increase the importance of qualifications and professional excellence worker.

In addition, the transition to hourly pay creates conditions for more efficient use of staff and growth in labor productivity. Economic calculations and research shows that just about every category of staff makes productive use of their time. If the employment contract defines and clearly fixes the periods of intensive work of a person, then the rest of the time the employer can send him to "free bread" without interrupting the employment relationship. This model of personnel management is productive and complies with international practice, allowing the company to reduce the costs associated with the acquisition and development of in-house (corporate) labor resources, and the employee to receive a reserve of both free and working time<8>.

UN experts believe that the minimum hourly rate should not be less than $3. It is time to base the legal regulation of wages on a global principle: decent pay for decent work. And legally fix the criteria for decent work. The state, in its influence on the level of wages and the design of wage models, should not be guided by the work of state employees, while 80% of the country's population already works in the private sector.

Only by detaching from the theoretical substantiation of the nature of labor relations related to the legal regulation of wages, one can explain the position of the Ministry of Finance of Russia, which, by its letter dated October 17, 2006 N 03-05-02-04 / 157, excluded employee bonuses from the system of remuneration and labor incentives for labor achievements dedicated to their anniversaries. This ignores the employer's assessment of the segment of the employee's labor activity, his real labor merits in a particular working period, which are encouraged by a bonus and at the will of the employer, and sometimes with the consent of the employee, their payment is timed to coincide with anniversaries, memorable dates: birthday, length of service in the organization, the time the employee has been in office, etc.

The expanding practice of legal regulation of remuneration of labor requires a scientific assessment, when the total earnings of an employee are, as it were, divided into two parts: a "mandatory share" based on a predetermined tariff and salary system guaranteed by labor legislation, and a non-guaranteed, "profitable" part of the earnings, the receipt of which associated with the direct participation of the employee in the entrepreneurial activity of the employer (legal entity, owner), regulated by civil (entrepreneurial) law. The size of this part of earnings (income) can be determined by a percentage of the amount of sales, a part of the proceeds, a share of the profit received. Guaranteeing a specific amount of profit is problematic due to the presence of commercial risk. Naturally, with such an organization of remuneration, in the event of a dispute, the satisfaction of an employee’s claim, for example, regarding unpaid wages, will reflect the dual nature of earnings: the employee’s claims for its “profitable” part will depend on the results and the mechanism for determining the results of entrepreneurial activity (profit), governed by civil law, in contrast to the indisputable application of the provisions of Article 142 of the Labor Code of the Russian Federation in relation to the first part of earnings.

The noted regime of legal regulation of the total earnings of an employee based on the participation of the norms of two branches of law (labor and civil) indicates the symbiosis of these branches in the legal regulation of labor relations, which corresponds to modern approaches to personnel management. In the same vein, there is an expanding practice of remuneration of teaching staff. educational institutions, which also consists of two components: wages in accordance with the employment contract in accordance with staffing and remuneration (often received at the same place of work) under a civil law contract for the provision of paid services (Article 779 of the Civil Code of the Russian Federation). This practice is based on the Decree of the Ministry of Labor of Russia of June 30, 2003 N 41, which established that freelance pedagogical work "is not considered part-time work and does not require the conclusion (execution) of an employment contract."

Such a phenomenon of labor stimulation, put forward by practice, as encouraging an employee by providing a separate office, a company car, a foreign business trip, a 6- or 12-month sabbatical leave, issuing a loan to purchase or rent an apartment, paying for the education of his children, visiting medical and health centers has not been studied at all.<9>. How desirable is the presence of labor law here in order to provide the employee with further "consumption" of such awards? What are the consequences of maintaining these incentives if an employee violates labor discipline? Does the employee acquire the right to challenge the future refusal of the employer to maintain benefits in court? Indeed, at the time of the conclusion of the employment contract, there was no talk of such incentives.

It will not be a stretch to say that labor law science and practice were taken by surprise by the proposal to abolish work books, this relic of the totalitarian system. Here again we are faced with a situation where the innovative idea of ​​a number of deputies State Duma(alas, not representatives of science) on the elimination of the document, "preserved since 1918, the era of military communism and universal military service", does not coincide with the labor law policy of strengthening the role and significance of the work book as one of the main documents that must be presented at the conclusion employment contract as an indispensable source of information about a person's labor activity.

The introduction of new rules on work books since 2004, the production of new work book forms, and the expansion of its scope with the latest edition of the Labor Code of the Russian Federation testify to the stable position of labor law science and the legislator in assessing this "sacred cow". The work book remains valid even when modern information, computer and telecommunication technologies are used in personnel management if there is a fundamentally new Chapter 14 in the Labor Code of the Russian Federation, designed to regulate the receipt and processing of personal data about an employee modern means. Under such conditions, it is impossible to justify a situation conducive to the preservation, and even more so the development of labor relations with the participation of a work book.

The anachronism of the work book is especially evident against the background of the employment of foreign citizens, who simply may not have it. In such cases, the employer finds himself in a strange position: one norm of the Labor Code of the Russian Federation does not allow the hiring of any applicant, including a foreign citizen, without a work book, and the other allows the issuance of a work book to the latter on a general basis (Article 11 and Article 65 ). The absence of a work book from a foreign citizen often serves as a reason for attracting him to work by concluding a civil law contract. It was this circumstance that the legislator had in mind when he equalized labor and civil law contracts when formalizing labor relations with foreign citizens.<10>.

The initiators of the liquidation of the work book connect their proposal primarily with the use of foreign experience in working with personnel, where they do without work books, preserving the interests of workers: only an identity card, a diploma confirming qualifications, a resume and recommendations from a previous job are required from an applicant for a job<11>. Note that the aforementioned particular recruitment agencies conduct recruitment, as a rule, not according to entries in the work book, but according to resumes; when selecting citizens to conclude an employment contract with an employer - an individual to work in a family, household, recommendations from a previous employer are often used. In Germany, for example, at the request of a resigning employee, the firm is obliged to issue a recommendation, which is the same characteristic. When receiving a recommendation from a private person, attention is drawn to his status: a recommendation from a person known in the circle of specialists will be more influential.

If a resume is a documented basic data about the biography of an employee, his professional and qualification characteristics, indicating work experience and personal qualities, then the recommendation is written information from a previous job or from an authoritative person about the individual labor and other abilities of a person. These sources of information about an employee are not mentioned in the Labor Code of the Russian Federation, they are even prohibited, because among the possible "additional documents" presented at the conclusion of an employment contract, documents are assumed to be issued by official bodies in standard situations (directions of the employment service, conclusions of medical authorities, recommendations for disabled people coming to work, pensioners, etc.).

The attractiveness of the idea lies in the fact that along with the liquidation of the work book, the concepts of "main place of work" and "part-time work" will disappear, the system of accounting for the work of employees and personnel management will be simplified, and this will serve as a catalyst for the development of the science of labor law in the study of new types labor relations. Finally, work books will no longer be the main focus of attention of bodies that control compliance with labor laws and labor protection requirements, and employers will no longer need to issue, store and maintain work books.

Nevertheless, a front of opponents of the abolition of the work book is already being formed. Together with the unions, they believe that this will lead to a decrease in the level social protection workers, violation of their labor rights. Without a work book, it is difficult to track the receipt of unemployment benefits, there will be a problem of accounting for work experience, and so on. In a word, Russia is not ready for the abolition of work books. Such concerns can be removed by scientific and practical developments to transfer information about the work biography of an employee from a work book to other information carriers, to identify the necessary, mandatory for future work and secondary information about human labor. The science of labor law can help government bodies in making appropriate decisions aimed at eliminating the work book without prejudice to the interests of the employee, employer, their representatives and other participants in personnel management.

A striking example of a creative approach to solving new problems by means of modern technology and technology can be information about a new basis for terminating an employment contract - disqualification (clause 8, article 83 of the Labor Code of the Russian Federation). The bodies of the Ministry of Internal Affairs, as the main participant in relations related to the disqualification of an employee, took care of automating the accounting of this process: from March 1, 2007, the procedure for the formation, maintenance and issuance of information about disqualified persons will begin to operate. According to the Manual on the formation and maintenance of the register of disqualified persons and the Instruction on the procedure for issuing information about them, all information will flow to the Main Information and Analytical Center of the Ministry of Internal Affairs of Russia and information centers of the Ministry of Internal Affairs, Central Internal Affairs Directorate and Internal Affairs Directorate in the constituent entities of the Federation. At the same time, all data on the disqualified employee will be entered into the register: full name, date and place of birth, name of the organization and position held, time of the offense and circumstances of the misconduct, period of disqualification, etc. Why not a scheme for transferring information about the "work histories" of an employee into the language of machines? V civil law a similar organizational and legal mechanism for collecting and storing credit histories of borrowers of funds is successfully developing.

It seems that the decisive word in the abolition of the work book and the translation of the necessary information about the "labor history" of the worker into modern media should be said by the trade union as an organization interested in protecting the rights and interests of workers. In relation to the modern requirements of reality, it is the trade union that is called upon to lead the work to eliminate the relic of the past in working life Russians, which is preserved from Stalin's times employment history.

As part of the integration of Russian labor legislation into the global (European) labor management system with existing information, computer and telecommunication technologies, the preservation of this paper carrier, which remains the work book, will serve as a certain obstacle in the formation of a single information space with the participation of Russia. In order to comply common criteria globalization and the requirements of building a single information space, it is necessary to form new approaches to the collection, processing, storage, use and protection of personal data of an employee and other information related to the labor process, which are now being integrated into information about a person, his various rights.

Chapter 2
2.1. The concept of wage labor

Hired labor in many sources is interpreted as the labor of an employee working under an employment contract in a company, organization, of which he is not the owner. 1 Wage labor 2 is a historical form of labor characterized by the following features:

a precondition for the completion of the labor process is the purchase and sale of goods labor force in the labor market
the labor process is carried out under the supervision of the employer
the product of labor belongs to the employer

The bulk of the people follow the road of hired labor. Until recently, it was even considered that this is one of the easiest, that is, the best, ways that can guarantee a constant job and a constant income. Until today, there are such concepts as permanent work and permanence of income. But, unfortunately, businesses are no longer able to provide the sense of security they once did.
Hired labor is work for someone, and most importantly, for someone. By choosing this medium, we are selling ourselves. We sell not only our knowledge, skills and experience, but also our strength and health. We sell ourselves to someone who hires us and pays very small percentages. On this path, the scheme works: the employer is the one who owns the final word, the employee can only follow the orders of the boss.
The concept of labor, hired labor is important for the study of labor problems at the present stage of development of market relations. Labor is the basis of the life of human society.

2.2. Features of hired labor

Judging by employment in private enterprises, the Russian hired force is becoming increasingly market-oriented. In each sector of the economy, and in particular in individual enterprises, employed workers can be represented by the following categories:
- the main staff of employees, which includes employees with high technical or professional qualifications
- working pensioners
- people who have a second job (part-time work with the main place of work, work under labor contracts, commercial activities and the provision of services to the population).
Most people in such activities represent a career ladder that begins with employment in a reputable company, after which there is an accumulation of knowledge, experience, promotion, more responsibilities and assignments, and finally the expected high position. The advantage of such work is that such an area of ​​employment provides the most social protection for workers, of course, in the case of official registration and following the law of the Labor Code. The employee has a guaranteed salary, payment for temporary disability, and contributions to the Pension Fund. The dismissal of such an employee can only occur when he violates the terms of the contract and the law. If suddenly there is a reduction in staff, then the former employee must receive compensation. And by the way, such an employee does not have such responsibility as the one who is in "free swimming". The employer takes care of providing his employee with all the necessary conditions and work.
In addition to positive qualities, there are also negative ones, these are the so-called career shortcomings. First and foremost, this is that such employment is not to the liking of those people who are used to being free in relation to work, who want to decide for themselves when and what to do. And hired work can hardly provide such conditions to its employee. Here, the employee follows clearly established rules at a certain time - this is the organization's routine. The second is that not every company can boast of possible career growth, so employees cannot always rise above their position. The third refers to the material side of the issue. If you work for someone else, then you will probably receive less than when you run your own business.

2.3. Requirements for attracting hired labor and features of the employment contract.

Today, the current legislation clearly defines the requirements that must be met by the employer if they hire employees. Before considering the requirements for attracting hired labor, the author proposes to introduce the concept of an employee. Hired worker - person (individual ) hired to do the work. Between the person hired to perform the work and employer usually an employment contract.
As follows from labor legislation, an employment contract must be concluded with each of the employees.
True, an employment contract will be considered concluded if the employee has started work on behalf of the employer or his representative. In this case, the employer is obliged to draw up an employment contract within three days from the date the employee was admitted to perform his duties, and failure to comply with these obligations, the employer or the representative of the employer may be held administratively liable. 3
Due to the fact that there are two parties to the employment contract: the employee and the employer, the contract is drawn up in two copies so that one copy remains for the employee, and the second remains for the employer. When concluding an employment contract, the employer has the right to demand from the employee the following documents:
- identity document
- work book

_________________________
3 Labor Code of the Russian Federation, part 2, art. 67
- insurance certificate of state pension insurance
- document of military registration
- education document
There are advantages and disadvantages of an employment contract. The advantages of an employment contract for an entrepreneur include the following:

An employee must obey the work schedule established by the employer.
A sufficiently high degree of control over the activities of the employee by the entrepreneur-employer.
Possibility to set a test when applying for a job.

For undefined period
for a fixed period of not more than five years;
while doing a certain job.

Table 2.1.

pay systems.

The general grounds for termination of an employment contract are:
1. Agreement of the parties.
2. Expiration of the term, unless the employment relationship actually continues and neither of the parties has demanded its termination.
3. Conscription or admission of an employee to military service,
4. Termination of the employment contract (contract) at the initiative of the employee, at the initiative of the employer.
5. Transfer of an employee with his consent to another employer or transfer to an elective position.
6. Refusal of the employee to continue work due to a change in essential working conditions. The employee must be warned about these circumstances no later than two months before they occur.
7. Entry into force of a court sentence by which the employee was sentenced (except for cases of conditional conviction and suspension of the execution of the sentence) to deprivation of liberty, correctional labor outside the place of work, or to another punishment that precludes the possibility of continuing this work.

2.4. Advantages and disadvantages of hired labor

There are widespread opinions of people about the advantages and disadvantages of wage labor. Naturally, there are many advantages and disadvantages, but the author proposes to consider some of them.
If we talk about the pros, then there are much more of them than the minuses, which is good. First, every month, on a certain day, a wage worker receives a wage. The worker also knows that once a year he must receive his due rest. If an employee works in a more or less large company, then there is a high probability of some stability in your position (provided with a stable salary for years to come).If a worker is tired of his place of work, then it is much easier for him to part with it than for the owner of his own business, who has his hard-earned money invested in the business.
Now you can consider the disadvantages of hired labor. The hired worker works for the boss, the boss (as a rule, for most workers, this is the biggest minus).Also, you can’t oversleep, be late for work without receiving a reprimand or any consequences. The worker should always ask the supervisor's permission to proceed. An increase in income is possible only if career development. In order to grow up the career ladder, you need to work very hard. In some structures, it is generally impossible to get a higher position.
As a rule, the system is very difficult to change and almost impossible to get around, so you have to accept all the advantages and disadvantages of wage labor. In fact, this applies not only to hired labor, but also to work in public institutions.

Conclusion

Labor is a person's activity, in the process of which he realizes his mental abilities, i.e. carries out its highest activity.
The problem of labor force and hired labor is relevant in our modern society. By using and selling our labor force we secure our life, the future of our children.
etc.................

Hired worker is a social term. It is studied in two semantic aspects. Let’s take a look at what employees are.

Definition

First of all, in the conditions of commodity-production relations, there is one form in which an individual can enter into professional interactions with an organization. At the same time, it becomes a participant, a "component element" of the enterprise. In modern conditions, the subject can realize his objective need to receive cash income in almost one form - as an employee. This means that, to one degree or another, he takes part in the creation and functioning of the enterprise. Legally, all members of the collective belong to the category under consideration. According to the economic situation, they all act as partners. An employee is also a member of a certain category of society who receives income for his activities from sources that are not formed due to the operations performed by him. In this case, he does not need to enter into a relationship with a legal entity to participate in the process of formation and operation of the enterprise. In addition, there is no need to generate the organization's revenue. The enterprise has at its disposal its own money, from which it is carried out by employees.

Nuances

A person participating in the formation of a legal entity, entering into professional relations with him, is legally considered as hired worker. This, however, does not mean that it is such in its own way. social status. Forming a source of financing for the activities of the organization, the investment process, ensuring their salary, the employee acts as an economic partner.

Non-profit structures

The functioning of such a legal entity, the creation of a fund of funds for accruing salaries to its participants, is carried out, as you can imagine, with funds from external sources. This allows the subjects to be treated as employees. However, this is a misconception. non-profit enterprise, as well as commercial, is formed by all participants who own it. Each member of the society has its own speaker as part of the total resource of the legal entity. The property of the organization is the property of all participants. Acting as taxpayers, they contribute to the financing of the activities of a non-profit organization.

conclusions

Members of non-profit societies who formed them and joined with them are considered employees according to their legal status within the framework of employment. However, they do not belong to the category under consideration in social terms. Forming a source of financing for the activities of the organization, the fund from which their remuneration is transferred, they are considered economic partners.

Modern realities

Currently, there are entrepreneurs with employees. At the same time, the differences between the entities that are involved in the activities of organizations and economic partners are quite significant. They are especially clear in legal terms. However, the legal shortcomings made by the legislator in the regulation of interactions almost equated these categories. Moreover, no legal status acts as a justification for social status citizen. On the contrary, his objective place in society, which is determined by the nature of the source of remuneration he receives for his professional activities, acts as a basis for obtaining certain legal opportunities.

Examples

Participants in labor activity can be considered employees only if they form objective grounds for receiving remuneration by their own actions. At the same time, they do not create any sources from which these funds will be withdrawn. For example, a tutor, a nanny, a gardener, a team of finishers. In some cases, the employee will be a member of a legal entity who specifically stipulates in his contract the right to pay for his work, regardless of the functioning of the organization.

NK

If the IP attracts for employee labor then he will bear the additional cost. First of all, they include the cost of remuneration. In addition, the legislation provides for certain contributions to various funds and the budget. The first is income tax. Its amount is withheld from the salary of a citizen in the amount of 13% of the amount of remuneration. Concluding, the head of the enterprise acquires a special status. It becomes a kind of intermediary between the citizen and the budget. In accordance with the Tax Code, the employer becomes a tax agent. He is obliged to calculate, withhold and transfer the amount of personal income tax to the budget. In addition, the law establishes contributions to:

Explanations

In fact, personal income tax is not transferred from the pocket of the entrepreneur, but is withheld from the salary of the employee. As regards contributions to different funds, then they are those additional costs that are inevitable when citizens are involved in the performance of certain production tasks. Meanwhile, the Tax Code provides for certain concessions for individual entrepreneurs. So. Reduced rates can be used by entities applying the simplified tax system. In addition, in 2016, for the transfer of insurance amounts for employees, the Pension Fund of the Russian Federation established the maximum salary per year. It is 71 thousand rubles. If the remuneration exceeds this value, then the IP pays only 10% of the resulting difference.

Basic rights of employees

A citizen involved in the implementation of professional activities at the enterprise receives a number of opportunities. In particular, he has the right to:

Duties

The employee must:

In the event of a situation in which there is a threat to the life / health of colleagues, the property of the organization, the employee must immediately inform his immediate superior or the head of the company about this.

Relationships with foreigners

Legislation requires citizens arriving from other states to have special documents for employment. If the subject arrived on a visa, then the required paper will be permission. For persons arriving without visas, the required document is a patent. It came into effect on 1 Jan. 2015 Currently, only those foreigners who provide assistance in certain areas of life that are not related to entrepreneurship receive a patent. If a citizen wants to get a job at an enterprise, then he will need permission. Currently, the legislation provides for the possibility of concluding an urgent, unlimited labor contract with foreigners. The first is allowed to be issued in cases established by Article 59 of the Labor Code. In particular, fixed-term contract is concluded if the period for which a citizen is involved is not more than 2 months, if the subject replaces the head or his deputy, and in a number of other situations. In all other cases, it is issued