GPC agreement: what it is, how it is drawn up, risks and taxes

Mandatory requirements for drawing up an employment contract under the Labor Code of the Russian Federation

According to civil law, when hiring an employee, the employer must draw up an employment contract or a civil law agreement. The absence of any of these documents entails criminal or administrative liability for the employer.

Responsibility also lies with the person who allowed an employee to work without an employment contract, without agreeing on this fact with management.

Duration of the employment contract

Important: The moment the employment relationship begins is the day when the employee began his duties. At the same time, the Labor Code gives the employer three days to formalize the resulting labor relationship.

Drawing up an employment contract between an employer and an employee is an indispensable condition for legal civil relations. The presence of a formalized agreement guarantees individuals the protection of their rights and regulates the responsibility of the parties.

Important: Sample forms for accounting and payment of labor activities can be found at the link.

The latest edition of the Code of Administrative Offenses (Code of the Russian Federation on Administrative Offenses) changes the employer’s liability for violation or improper execution of an employment contract for:

• entrepreneurs (not legal entities) - from 5 to 10 thousand rubles ;
• officials - from 10 to 20 thousand rubles ;
• for legal entities – from 50 to 100 thousand rubles .

Contents and rules for drawing up an employment contract

Legislative norms Art. 57 of the Labor Code of the Russian Federation provides for the following information to be indicated when drawing up an employment contract:

• data of the parties: information about the employee (passport data) and the company (details for individual entrepreneurs);
• TIN;
• place of conclusion of the contract;
• information about employer representatives, authorizing documents;
• address of the place of future work;
• information about the position (according to the staffing table);
• term of conclusion of contractual relations; when drawing up an open-ended contract, the date from which the employee must begin performing duties is noted;
• information on remuneration and payment procedure (salary, size and conditions, frequency of bonuses, allowances and incentives are indicated);
• labor schedule, working hours, vacation period;
• information about working conditions;
• in case of employment in hazardous industries - information about the compensation system;
• procedure for social support and insurance.

Drawing up and execution of an employment contract is the direct responsibility of the employer. The form of the contract in its strict form is not approved by law. All main points of the document are developed taking into account the Regulations on the establishment. For each specific position, the contract is formed based on the specifics of the activities of this staff unit.

General provisions

To understand whether signing a civil agreement is appropriate in a particular situation, you need to understand what a civil contract with an employee is. A document called a civil contract is an agreement between the parties (individuals and organizations) aimed at formalizing, changing, terminating civil rights, and establishing the obligations of the parties.

The parties to the GAP are:

• individuals;
• individuals and legal entities;
• legal entity.

The subject of the contract is the performance of work, the execution of which is confirmed by an acceptance certificate. Since the document implies the performance of certain actions on the part of the performer, the parties can be recognized as an employee and an employer, to whom all the norms of the Civil Code of the Russian Federation apply.

The document is drawn up in accordance with the civil norms adopted in the Russian Federation, and the main requirement for the content of the document is the absence of contradictions with the provisions of the Civil Code of the Russian Federation.

Types of document

The application of GPA is wide, since it covers different types of relationships:

• on the transfer of property (deed of sale, deed of gift, supply agreement, exchange);
• performance of work (agreement with the contractor);
• provision of services (storage, insurance, transportation).

A sample civil law contract with an employee is used based on the specific needs for services from the organization.

Download a sample civil contract with an employee (63.0 KiB, 9,342 hits)

How is it different from an employment contract?

If the application of labor and civil law contracts were equivalent, employers would often prefer to enter into a civil contract, since there is much less liability under it. It is necessary to determine what a civil contract with an employee is, and what are the main differences, advantages and disadvantages.

There are some peculiarities in drawing up a UGS agreement, a sample of which requires the presence of:

1. The scope of work is specified in advance and assumes a one-time need for services.
2. There is no requirement to include a new unit in the staffing table.
3. The priority of the performer is the result of the activity.
4. The parties to a contractual relationship are in an equal position; the principle of subordination does not work.
5. The process of fulfilling obligations by the employer is not regulated; only the result of the work that is performed by the contractor at his own expense is important.
6. An employee under the GAP is not obliged to act personally; he has the right to attract additional labor resources if necessary.
7. Payment for the work is made only at the end, when the employer has accepted it. The salary is called remuneration, paid after signing the certificate of surrender.
8. The period of recruitment is limited, the exact period is indicated in the document.
9. Labor law guarantees do not apply to the performer.

Procedure for drawing up an employment contract

The establishment of labor relations takes place in several stages. The applicant provides a list of documents for execution of the contract.

The list depends on:

• future position;
• requirements, job responsibilities.

Important: Some positions require a medical examination. The list of such positions is approved by regulations.

Basic list of documents for drawing up an employment contract

• passport;
• employment history;
• SNILS;
• military ID (for those liable for military service).

At the beginning of his working career, the candidate may not have a work book; in this case, the organization or employer is required to independently issue it.

Persons applying for remote work prepare the necessary documents themselves and then send them to the employer.

Standard list of documents

What documents are needed to draw up an employment contract?

Documents presented when concluding an employment contract:

1. Identity document. This can be a passport or a document replacing it (foreign passport, military ID, etc.) .
2. Work book. It contains all the information about the official professional activities of the employee throughout his life. The work book is not presented by persons who take part-time jobs and do not want to record information about the second job. For these citizens, the document is stored in the personnel department at the main place of employment .
3. SNILS (pension insurance certificate). SNILS is a plastic green card on which the citizen’s individual personal account number is indicated. The number indicated on the document is unique and remains throughout the citizen's life . If the card is damaged or lost, it is replaced, the number remains unchanged.
4. Military ID. It is presented by citizens liable for military service who are registered with the military commissariat and are subject to conscription.
5. Confirmation of education. A document confirming the availability of education can be a school completion certificate, a diploma from a secondary vocational or higher educational institution . When applying for a position that requires specific knowledge and skills, documentary evidence of completion of relevant courses, trainings, certifications, retraining, etc. is presented.
6. Certificate of absence or presence of a criminal record. A number of institutions do not allow hiring persons who have a criminal record or an open criminal case. When applying for employment in such organizations, a citizen must submit a certificate of no criminal record, or a certificate confirming the rehabilitation of previously opened proceedings against the citizen.

IMPORTANT! Copies are made of all documents. The employer only has the original work record book, which will be kept in the organization.

Additional documents

• application for admission;
• documents on existing education (certificates and diplomas, certificates, certificates of retraining and advanced training);
• TIN;
• marriage and birth certificates;
• Certificates 2-NDFL (for tax deductions for children);
• Certificates of wages for the last 2 years (for calculating sick leave);
• international passport;
• work permit (for migrants);
• information about the income of the second spouse;
• medical record (for certain positions), the result of a medical examination, certificate of absence of obstructive diseases;
• document confirming the absence or presence of outstanding criminal records.

Important: The last 3 points concern: municipal and state employees, employees of education systems, healthcare and law enforcement agencies.

Areas of activity requiring mandatory medical examination

• public catering;
• food trade;
• healthcare;
• education;
• transport industry.

Categories of persons required to undergo a medical examination

• citizens under 18 years of age ;
• workers whose work takes place in hazardous industries, in dangerous conditions;
• shift workers;
• job seekers for work in the Far North.

Important: This list is not complete and is subject to relevant regulations.

Local regulatory documents are divided into basic (for each organization) and additional (required for review if available).

List of documents required when applying for a position requiring special knowledge

In some cases, the employer may require additional and more specific documents from the applicant that are necessary to occupy a position in an organization that requires special knowledge and skills.

In particular, the Labor Code of the Russian Federation establishes that in order to attract subjects of legal relations in the conditions of the Far North, it is necessary to submit a medical report, within the framework of which it will be stated about the person’s ability to work in such extremely difficult weather conditions (see Article 324 of the Labor Code of the Russian Federation).

A personal medical record will also be required for those workers who wish to get a job in production related to the food industry (Order of Rospotrebnadzor No. 402).

In addition, specific documents are required from vehicle drivers (in particular, having a license with a certain category), law enforcement representatives (since their position is related to the carrying of firearms), etc.

If a resident of another country gets a job, then the employer has the legal right to require additional documents from the applicant for a vacant position: a voluntary health insurance policy, a temporary residence permit in Russia or a residence permit, which is regulated by Art. 327.3 Labor Code of the Russian Federation.

Documents and instructions for review:

• Job description;
• Additional agreement, conditions and procedure for liability;
• Collective agreement;
• Social security for employees.

The employee, having studied the acts and instructions, signs the introductory sheet. This document is also certified by an official and sealed and stored in the employee’s personal file.

• An agreement is concluded and all necessary documents are drawn up.

According to the rules of document flow, an employment contract is concluded in two copies: one is given to the employee, the second is kept by the employer.

Important: For joint-stock companies, certification of employment contracts with a seal is not provided.

Duration of the employment contract

Employment contracts are divided into fixed-term ( up to 5 years ) and unlimited. Fixed-term agreements are concluded on the basis of Art. 59 of the Labor Code of the Russian Federation in the following cases:

• appointments for the period of temporary absence of another employee, with the transfer of his duties;
• performing temporary and seasonal work lasting no more than 2 months ;
• performing practical work, internships, professional training;
• employment in an elected position (or in an elected body);
• employment in a temporary organization for a certain period to perform established tasks.

The law provides for the conclusion of a fixed-term contract by agreement of the parties in relation to the following categories:

• pensioners;
• part-time workers;
• students (full-time students only);
• managers;
• cultural and creative figures.

Registration of an employment contract involves the formation of the necessary accompanying documents:

• The order of acceptance to work;
• accrual card;
• personal file (card) of the employee;
• income form.

The law obliges the employer to make entries in the employee’s work book. The exception is for part-time workers.

Registration of an employee for work under a contract without a work book in 2021

In accordance with labor legislation, when hiring an employee, an employment contract is concluded with him and a corresponding entry is made in the employment record; without this, the employee will not be employed in accordance with the law. However, there is one completely legal method that employers can resort to if an employee is hired without registration - this is the conclusion of a civil contract between a citizen and an organization. Moreover, in this case, you can hire an employee without obtaining a work book, since such relationships are not labor relations.

In what cases is it permissible to work under a contract without a work book in 2021?

The Labor Code of the Russian Federation provides for the possibility of working without a work book in only 2 options for registering labor relations:

• 
  When performing work for an individual who is not an individual entrepreneur, in this case the relationship is regulated by Chapter 48 of the Labor Code of the Russian Federation, Section 14, Part 4.

• When working part-time, in this case the relationship between the employee and the employer is regulated by Chapter 44 of the Labor Code of the Russian Federation, Section 12, Part 4.

The legislation does not provide for other options for working under a contract without making an appropriate entry in the employment record. Therefore, if an applicant applies for a job in an organization or with an individual entrepreneur without registration, then most likely a civil law contract will be concluded with him, but it has some differences from a standard employment contract and a fixed-term type.

Part-time contract - nuances of work

A part-time employment contract does not oblige the employer to make an entry in the employee’s work book upon its conclusion. This obligation arises if the employee gets a main job and has worked at it for more than 5 days. Therefore, this solution can be resorted to if the employer and employee are satisfied with working without a work book. And in some cases, people may not want to make an entry at all, for example, if they do not want to spoil it with an unnecessary position, which may be lower in status relative to the previous entry.

Important point: If it is still necessary to make an entry in the employment record, this can be done at the request and initiative of the employee; to make it, a certificate from the main place of work will be required.

The guarantee of labor relations when working part-time is an employment contract; it must provide for all the norms of labor legislation - vacation, sick leave, work schedule, etc. Working under a part-time contract also provides for the accrual of seniority, and the employer will have to pay contributions for the employee to the Compulsory Medical Insurance Fund, the Social Insurance Fund and the Pension Fund.

Working under a contract for an individual - possible nuances

In this case, the employer is an individual who does not have registration as an individual entrepreneur. A citizen has the right to hire a worker, for example, to run a personal household - a gardener, cook, maid, etc. It is understood that the employee’s work does not involve the extraction of commercial profit, and vegetables and fruits from the garden are grown for personal consumption.

Procedure for terminating an employment contract

Termination of an employment contract is regulated by Article 84.1 of the Labor Code of the Russian Federation. The employee signs the order to terminate the contract and receives a signed copy of the dismissal order. If the employee refuses to confirm consent to terminate the contract, a note about this fact is placed in the order.

On the last day of work - the day of dismissal - the employee receives a 2-NDFL for the last 2 years , a work book and a calculation (for example, compensation for days of unused vacation). Upon written request, an employee may request certified copies of work-related documentation.

When terminating an employment contract, the employer is also obliged to make a corresponding entry in the employee’s work book with reference to the article of the Labor Code of the Russian Federation . For example:

• by agreement of the parties - clause 1 of Art. 77 ;
• at the initiative of the employee - clause 3 of Art. 77;
• in connection with the end of the contract - clause 2 of Art. 77;
• in connection with liquidation (employer’s initiative) – clause 1, part 1 of art. 81;
• in connection with a reduction (number of employees, staff) - clause 2, part 1 of art. 81.

Documents from the Labor Code of the Russian Federation

Article 65 of the Labor Code of the Russian Federation specifies the required documents when concluding an employment contract with an employed employee:

• passport or other identification document;
• work record book or information about professional activities (Article 66.1 of the Labor Code of the Russian Federation);
• SNILS or notification of registration in the individual personalized accounting system (ADI-REG);
• military ID or registration - for citizens liable for military service;
• documents on education or qualifications, availability of special knowledge when applying for a job requiring such knowledge and qualifications;
• certificate of presence or absence of criminal record;
• a certificate confirming the presence or absence of administrative offenses and punishments for drug use - required when applying for a job to which persons with such punishment are not allowed.

In 2021, a special procedure applies to electronic work books (ETK). On January 1, the transition to ETC began. All working citizens write to the employer an application for the transition to electronic work books before December 31, 2021 (Part 2 of Article 2 439-FZ of December 16, 2019). If an employee has not written such a statement by December 31, 2020, a paper work record book continues to be kept for him.

When hired in 2021, the hired employee also writes such a statement if he plans to switch to the ETC. If in 2021 the employee did not have the opportunity to submit such an application, then upon employment in 2021 he has the right to notify the manager in writing of his desire to switch to the ETC at any time (Part 6 of Article 2 439-FZ).