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08/09/2024
Sunday
THIS DAY IN HISTORY:
8 September 
1941 The blockade of Leningrad began.
1429 The storming of Paris by the troops of Jeanne D'Arc.
1380 The Tatar-Mongol troops were defeated by the Russian troops in the Battle of Kulikovo.
8 September
1941 The blockade of Leningrad began.
1429 The storming of Paris by the troops of Jeanne D'Arc.
1380 The Tatar-Mongol troops were defeated by the Russian troops in the Battle of Kulikovo.
THE FEDERAL TAX SERVICE SPOKE ABOUT THE RISKS OF HIRING EX-SELF-EMPLOYED PEOPLE
The Federal Tax Service (FTS) has published explanations on the criteria for assessing risks when hiring a former self-employed person.
According to the explanations, hiring self-employed people who previously collaborated with this employer as full-time employees is not a risk of tax optimization and substitution of civil law labor relations.
As explained in the Federal Tax Service, when assessing each specific situation, tax specialists use a risk-based approach. In total, organizations working with the self-employed are evaluated by more than 20 parameters. The key criteria are:
- the duration and consistency of the work of the self-employed with organizations/ep;
- frequency and amount of payments;
- the presence or absence of other sources of income for the self-employed.
For example, if an organization regularly pays the same amount, which is similar to a monthly salary, then this is an indicator of a risky relationship. The Federal Tax Service emphasizes that the relationship between employers and the self-employed is evaluated in a complex, and not by one criterion.
Unfortunately, the Federal Tax Service did not specify the remaining 17 criteria, but earlier clarifications contained criteria such as:
1) The indicator "Duration of work", which means the employer's use of self-employed labor for three or more consecutive months.
2) The indicator "The only source of income».
3) The indicator "Salary signs».
These indicators come from the receipts generated by the self-employed with the same customer-employer throughout the entire time of the self-employed.
4) The indicator "Mass registration».
5) The indicator "Mass income registrations».
These indicators indicate that the customer of the work (the employer) organizes the registration procedure for employees as NAPS. Using one e-mail address for all employees during registration, as well as one technical means for generating receipts.
6) The indicator "Presence of group transitions».
This indicator signals the facts of the transition of employees from one organization to another, but already as self-employed. At the same time, one organization is controlled by another organization.
7) The indicator "Frequency of payments" indicates the frequency of income payments in favor of the self-employed. If these payments are monthly and the employer believes that payments to the self-employed are legitimate within the framework of civil law contracts (the contract for the provision of services (works) must contain information about the scope and composition of work, the period of performance of services (works) and the procedure for their payment), then the employer must confirm the relevant acts of completed work. Otherwise, there is a substitution of labor relations.
8) The indicator "Direct violations" means a violation of a direct rule of law: a ban on the provision of services by payers of professional Income Tax to former (less than two years) employers.
According to the explanations, hiring self-employed people who previously collaborated with this employer as full-time employees is not a risk of tax optimization and substitution of civil law labor relations.
As explained in the Federal Tax Service, when assessing each specific situation, tax specialists use a risk-based approach. In total, organizations working with the self-employed are evaluated by more than 20 parameters. The key criteria are:
- the duration and consistency of the work of the self-employed with organizations/ep;
- frequency and amount of payments;
- the presence or absence of other sources of income for the self-employed.
For example, if an organization regularly pays the same amount, which is similar to a monthly salary, then this is an indicator of a risky relationship. The Federal Tax Service emphasizes that the relationship between employers and the self-employed is evaluated in a complex, and not by one criterion.
Unfortunately, the Federal Tax Service did not specify the remaining 17 criteria, but earlier clarifications contained criteria such as:
1) The indicator "Duration of work", which means the employer's use of self-employed labor for three or more consecutive months.
2) The indicator "The only source of income».
3) The indicator "Salary signs».
These indicators come from the receipts generated by the self-employed with the same customer-employer throughout the entire time of the self-employed.
4) The indicator "Mass registration».
5) The indicator "Mass income registrations».
These indicators indicate that the customer of the work (the employer) organizes the registration procedure for employees as NAPS. Using one e-mail address for all employees during registration, as well as one technical means for generating receipts.
6) The indicator "Presence of group transitions».
This indicator signals the facts of the transition of employees from one organization to another, but already as self-employed. At the same time, one organization is controlled by another organization.
7) The indicator "Frequency of payments" indicates the frequency of income payments in favor of the self-employed. If these payments are monthly and the employer believes that payments to the self-employed are legitimate within the framework of civil law contracts (the contract for the provision of services (works) must contain information about the scope and composition of work, the period of performance of services (works) and the procedure for their payment), then the employer must confirm the relevant acts of completed work. Otherwise, there is a substitution of labor relations.
8) The indicator "Direct violations" means a violation of a direct rule of law: a ban on the provision of services by payers of professional Income Tax to former (less than two years) employers.
23.07.2024
