Remote employee: features of the employment contract


Labor legislation on remote work

Remote work assumes that the work performed by the employee is carried out by him in a location other than that created and controlled by the employer. The current edition of the Labor Code of the Russian Federation describes 2 options for such work:

  • home-based (Chapter 49), in which the place of work for the employee is defined as his place of residence;
  • remote (Chapter 49.1), when the place of work is not established and the employee has the right to choose it himself.

Both options have a lot in common:

  • the relationship between a remote employee and an employer is based on the same provisions of the Labor Code of the Russian Federation that apply to ordinary employees, taking into account the peculiarities that arise due to the special nature of remote work;
  • the employee may not appear at the employer’s location or visit there occasionally as needed, but is still considered to be at work;
  • the time spent on work is not controlled by the employer, and the employee can regulate the periods of work and rest;
  • the volume of work assigned to the employee must provide him with the opportunity to comply with the working hours established by law and alternate periods of work and rest;
  • the means of labor involved in performing work may belong to both the employee and the employer;
  • the employee is entitled to compensation for expenses incurred in the process of performing work, including for the use of property belonging to him;
  • the procedure for interaction regarding the transfer of work assignments to the employee and the receipt of work results from him is specifically stipulated;
  • for the employer, the list of his responsibilities towards the employee in terms of labor safety issues is limited to providing instructions, providing medical care and the need to investigate an accident with the employee, if one occurs, while he must provide homeworkers with special protective equipment and monitor their working conditions;
  • The employment contract may include special grounds for dismissal.

Do you need to keep a time sheet for employees working remotely? Read the article “Do I need to keep a time sheet for a home-based employee?”

Attention! Since 2021, changes to the rules for registration and organization of remote work have come into force. ConsultantPlus experts have prepared a detailed review of the law that amended the Labor Code of the Russian Federation. Get free demo access to K+ and go to the review material to find out all the details of this procedure.

General rules

Let’s say right away that remote workers are subject to all general rules of labor legislation (Part 3 of Article 312.1 of the Labor Code of the Russian Federation). A remote worker has the same rights and responsibilities as other office staff.

Of course, the absence of an employee from a workplace under the control of the employer leaves a certain imprint on such labor relations. Therefore, predictably, an employment contract with a remote accountant has its own characteristics. They are regulated by Chapter 49.1 of the Labor Code of the Russian Federation.

As for the interaction between the employer and the remote worker, usually all contacts occur via the Internet. If we are talking about official documents, then the employee will need to obtain an electronic signature for the exchange of electronic documents between the employee and the administration. These standards are regulated by Federal Law No. 63-FZ dated November 6, 2011.

Differences in relationships with a teleworker and a homeworker

In addition to the generalities, there are a number of significant differences between home and remote work:

  • a homeworker is tied to a specific place where work is performed, while a remote worker can perform work in any place convenient for him;
  • a homeworker is allowed to involve his family members in the work, while a remote worker does the work himself;
  • a home worker creates things of a material nature that require the investment of initial material costs in them, and work of a remote nature leads to the creation of intellectual products;
  • working as a homeworker requires direct interaction with the employer when receiving source materials from him (if they are provided by the employer) and transferring finished products to him, and with a remote worker all such interaction is carried out via electronic means of communication;
  • For a remote worker, the following may be established: a work schedule agreed with the employer;
  • the right to use an enhanced qualified electronic signature of created documents;
  • special conditions in terms of labor protection, ensuring the labor process, and providing vacations.

Features of the agreement

It is clear that an employment contract with a remote accountant has its own characteristics. We list the main milestones of this document:

  • the location of the employer must be indicated as the place of concluding an employment contract for remote work;
  • if the employer allowed the employee to work without drawing up an employment contract, then the contract must be concluded, in particular by exchanging electronic documents with an electronic signature, no later than three working days from the date the remote employee was actually allowed to work;
  • as the place of work, indicate the place where the remote employee will perform work. This can be either a home address or any other place where the work process will take place;
  • indicate the period for which the employment contract is concluded. If you are drawing up a fixed-term employment contract, indicate not only its validity period, but also the reason for establishing the term (temporary absence of the main employee, performance of a predetermined job, etc.);
  • if the employment contract does not specify the start date of work, then the remote employee is obliged to start work the next day after the conclusion of the contract;
  • it should be indicated in the agreement between the employer and the remote employee on the registration and entry of remote work into the work book or on failure to make an entry and failure to register the work book;
  • in the “Employee Rights and Responsibilities” section, you must indicate the rights and responsibilities that are provided for by labor legislation and are mandatory for all employees, as well as the labor rights and responsibilities provided for in the organization for a specific position. If the organization has developed job descriptions, then labor rights and responsibilities can not be duplicated, but a link to the relevant instructions can be made. In this case, it is necessary to familiarize the remote employee with it by exchanging electronic documents with an electronic signature;
  • a remote employee has the right to use both his own equipment and equipment, software and hardware, information security tools and other means provided or recommended by the employer;
  • in the accountant’s job description, indicate the list of responsibilities that you entrust to the remote accountant;
  • The section “Rights and obligations of the employer” should be drawn up in accordance with Article 22 of the Labor Code. If necessary, indicate additional rights and obligations of the employer that are not directly established by law. For example, the employer’s obligation to provide the employee with voluntary medical insurance, assign additional responsibilities in the field of labor protection, etc.;
  • In the “Payment and Social Guarantees” section, include a mandatory condition regarding the employee’s salary based on the remuneration system in force in the organization. Indicate the specific amount of the tariff rate or salary, additional payments, bonuses and incentive payments;
  • The section “Working time and rest time” is, as a rule, not necessary to conclude an agreement with a remote employee. This section includes a condition for the provision of annual paid leave;
  • A remote employee has the right to set working hours and rest hours at his own discretion, unless otherwise provided by the employment contract;
  • All social guarantees apply to a remote employee, therefore a necessary condition of the employment contract is the provision of compulsory social insurance. As a rule, it is separated into a separate section, for example, “Social insurance.” When concluding an employment contract for remote work by exchanging electronic documents, an employee entering into an employment contract for the first time receives an insurance certificate of state pension insurance independently;
  • in the section “Responsibility of the parties to the employment contract,” the forms of responsibility of the remote employee and the employer are prescribed. For example, financial responsibility;
  • in the section “Change and termination of the employment contract” indicate the procedure for making changes to the employment contract with a remote employee and the procedure for its termination;
  • in the “Final Provisions” section they indicate the procedure for resolving possible labor disputes and disagreements between the employer and employee;
  • The employee confirms receipt of his copy of the employment contract on paper by exchanging electronic documents with an electronic signature;
  • in the section “Addresses, details and signatures of the parties”, it is necessary to indicate the details of the employee’s identity documents (and the employer, if he is an individual), the employer’s TIN (except for individuals who are not entrepreneurs), information about the employer’s representative who signed the employment contract contract

In order not to be unfounded, we offer an employment contract with a remote accountant. A sample prepared by our specialists will help you avoid wasting time developing the required document. You can download the agreement for free using a direct link on the website.

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12.12.2017

Part-time work with the possibility of remote work

The Labor Code of the Russian Federation does not contain a ban on remote work for part-time workers. When concluding an agreement on such work with a part-time worker, you should remember the rules established by Chapter. 44 of the Labor Code of the Russian Federation, by virtue of which for a part-time worker:

  • working time is defined as half the normal working day, and, accordingly, the amount of work performed by him will be half that of an ordinary employee;
  • vacation is granted simultaneously with vacation at the main place of work;
  • The guarantees provided to persons: working in the Far North regions do not apply;
  • combining work and study;
  • termination of the contract is possible with a 2-week notice in case of hiring another employee to perform the same functions, registered at his main place of work.

Read more about the specifics of registering for a part-time job in the material “How to properly register a part-time job according to the Labor Code of the Russian Federation?”

Telework Law

Remote work is the performance of a labor function determined by an employment contract outside the location of the employer, its branch, representative office, or other separate structural unit, outside a stationary workplace, territory or facility directly or indirectly under the control of the employer, subject to the use of this labor function. and for interaction between the employer and employee on issues related to its implementation, public information and telecommunication networks, incl. Internet networks.

Main features of remote work:

  • Remote work involves performing work outside the location of the employer , outside a stationary workplace under the control of the employer. According to the Labor Code of the Russian Federation, a workplace is a place where an employee must be located during working hours. In the case of remote work, such a place does not exist; the place is determined by the employee himself,
  • performance of work, as well as interaction with the employer through public information and telecommunication networks, incl. Internet networks.

Peculiarities of registration of personnel documents during remote work

Hiring an employee for remote work does not relieve the employer from the obligation to exchange documents with him in order to:

  • obtaining from the employee all necessary information about him;
  • provision by the employee of originals and copies of documents relevant for employment and further payment of wages;
  • drawing up an employment contract signed by both parties and possible additions to it;
  • familiarizing the employee with internal regulations against signature;
  • receipt by the employee of certificates from the employer.

But if such an exchange with a homeworker can be made through direct contact at the time of receiving materials for work or transferring finished products, then for a remote worker this method is not always available. Therefore, interaction with him and in relation to personnel documents is allowed to be carried out using electronic means of communication. In this case, the documents that the employee must submit to the employer in the original must be sent by regular mail by registered mail with notification.

For other documents, the following electronic exchange options are possible:

  • through regular electronic correspondence followed by sending by mail those papers that the employee and (or) employer need to have in the original;
  • using electronic documents signed with an enhanced qualified electronic signature, and the recipient must send a response confirmation.

Using electronic documents it is allowed to:

  • familiarization with internal regulations;
  • filing applications;
  • providing explanations.

You can transfer not only a new employee, but also an existing employee, to remote work. In particular, this need for many employers arose due to the COVID-19 epidemic. In order to do this, an additional agreement to the employment contract must be concluded with the employee. ConsultantPlus experts explained in detail what and how to include in such an additional agreement. To do everything correctly, get trial access to the system and go to the Ready solution.

Nuances of registering as a remote employee

The work of homeworkers is performed at home, while the employee has close (face-to-face) contact with the employer.

A remote worker is a full-time employee who performs

obligations under the contract and contacting the employer
via an Internet connection .
At the same time, a homeworker creates something material (sews gloves, for example, or assembles products from parts), and a remote worker processes or produces information (copywriters, legal advisers, analysts, etc.). Such workers can be called Internet homeworkers. Labor relations between a remote employee and the company are formalized according to the general rules of the Labor Code, but with some peculiarities.

All documents exchanged between the company and the employee can be transmitted over the Internet and are signed with secure electronic signatures.

However, if original documents with live signatures are required, they are sent to each other by registered mail, for example:

  1. according to the norm of Article 312.2 of the Labor Code, documents for employment can be submitted electronically, but an employment contract drawn up and endorsed by the director is sent by mail to the employee (he will sign both copies and send one by mail back to the company);
  2. copies of documents required for drawing up an employment contract must be certified by a notary and sent by registered mail to the company’s address (if it is not possible to bring them in person);
  3. Article 312.1 of the Labor Code establishes that the sick leave certificate in the original is also sent by mail for processing benefits or calculating maternity leave.

According to Article 312.2, a work book for remote work is not issued unless the employee or employer insists on it!

One of the conditions of an employment contract with a remote employee is the obligation for the employee to use certain computer programs or special equipment that can protect the transmitted information.

Based on the meaning of Article 312.4 of the Labor Code, a remote employee can work:

  • according to the schedule established by the contract (number of hours per day, per week, indicating the beginning and end of the working day);
  • according to your own schedule.

At the same time, he is also granted another vacation of no shorter than 28 days (according to the schedule or by agreement with management).

The employment contract is terminated according to the general rules, but the dismissal agreement and order T-8 must also be sent by mail.

When working remotely, you do not need to create, equip and certify a workplace!

Differences between a contract with a remote employee and a regular employment agreement

An employment contract with a remote worker is mandatory (Article 312.1 of the Labor Code of the Russian Federation). However, the special conditions for remote work and the opportunities provided by current legislation determine the existence of a number of differences between such an agreement and an agreement with an ordinary employee. In a contract with a remote worker:

  • an indication of the remote nature of the work is required, and the location of the employer is indicated as the place of conclusion of the contract;
  • there is a condition about not registering a work book, if such an agreement is reached;
  • a certain work schedule is established, if this is important for the employer, and a procedure for granting vacations;
  • stipulates the need to issue an enhanced qualified electronic signature if such a signature is needed by the employee for work;
  • contains a list of technical means and software that the employee must use in his work, if such a clause is necessary, and also provides a list of the means of labor transferred to the employee, if such transfer is carried out by the employer;
  • reflects the amount of compensation for the use of property owned by the employee and used to perform remote work, as well as other expenses arising in connection with this work;
  • the procedure for exchanging work assignments and the results of their implementation is established;
  • additional responsibilities of the employer regarding labor protection issues are determined, if necessary;
  • the conditions of dismissal are reflected, supplementing the list of reasons contained in the Labor Code of the Russian Federation, if a decision is made to include them in the text of the document.

Features of an employment contract on remote work

All the nuances are described in Chapter 49.1 of the Labor Code of the Russian Federation.

  • You need to indicate the type of work: that it is remote.
  • The place of conclusion of the contract is the actual location of the employer.
  • The employee determines the place of performance of official duties independently, as well as his work and rest schedule, unless otherwise specified in the contract.
  • If constant online communication is required, it is advisable to establish a 5-day work week of 40 hours with 2 days off.
  • The contract must contain a provision according to which the remote employee is subject to the internal regulations of the organization, unless they contradict the concluded contract.
  • The document may contain additional conditions regarding making entries in the work book, the procedure and time for providing the employee with the equipment required for work, other technical means and software in accordance with the requirements of the company for which he gets a job.
  • The agreement can include the procedure and time for reimbursement to the employee of costs caused by remote work, if, under the terms of the agreement, he uses his own equipment and software applications, owned or leased.
  • You can also include in the contract the procedure for using information security methods, taking into account the company’s recommendations, and the procedure, timing and form for the employee to provide reports on the work done.

Employment contract for a remote worker - sample

An employment agreement concluded with a remote worker, like a contract with a regular employee, has a free form, but must contain the mandatory information provided for in Art. 57 of the Labor Code of the Russian Federation, taking into account the features that distinguish remote work from regular work.

For information about what constitutes the content of an employment agreement, read the article “Procedure for concluding an employment contract (nuances).”

A sample employment contract for remote work in 2021 can be viewed on our website.


Rights and responsibilities: how to protect yourself?

Most of the provisions of the “Rights and Obligations of the Parties” section of the contract with a remote employee do not differ from the provisions of a standard employment contract, but it should include several additional clauses. We are talking, for example, about the employee’s obligation to use equipment, software and hardware, information security tools and other means provided or recommended by the employer. This is necessary if the information that the remote employee will work with is a trade secret or contains data on any know-how.

If you need to strictly control a remote employee, record the timing of contacting you through available means of communication: “The employee must be available for requests from the Organization using the telephone or Skype from 10:00 to 16:00 on weekdays.” Here, in the employee’s responsibilities, indicate the procedure and deadlines for submitting reports on the completion of work. The more specifically you write: before the 15th of each month, every Monday, second and fourth Friday of the month, the fewer controversial situations will arise in the future.

Sample employment contract for remote work

Since communication with the employer, setting tasks, transferring the finished product and/or reporting in most cases occurs via the Internet, the employment contract for remote work should define the format of feedback and the timing of confirmation that the other party has received the information. This could be a reply letter, SMS message, phone call.

In the “Employer's Responsibilities” section, in addition to the mandatory clauses on compliance with the Labor Code of the Russian Federation, timely payment of wages, etc., indicate the conditions for compensating an employee for costs associated with performing work functions: expenses for the Internet, mobile communications, rental of equipment and a workplace in a coworking space, and etc.

Particular attention should be paid to the employer’s responsibilities in the field of labor protection. In relation to a remote employee, the organization must comply with the requirements of paragraphs 17, 20, 21 of Art. 212 of the Labor Code of the Russian Federation and familiarize employees with the rules for working with equipment and tools recommended or provided by the employer. The remaining paragraphs of Art. 212 does not apply to remote workers.

In most cases, a remote worker sets his or her own working and rest hours. However, the employer may insist that the employee devote at least a certain number of hours per day/week/month to work. This clause of the employment contract may look like this: “The Employee’s working hours and rest hours are established by the Employee at his own discretion, taking into account the need for interaction between the employer (Organization) and the Employee on issues related to the performance of work. The working week is 30 (thirty) hours. Days off are Saturday and Sunday."

Why do you need to so scrupulously prescribe the reporting mode and feedback format? Violation of these provisions by a remote employee may be grounds for termination of the employment relationship. The Labor Code of the Russian Federation allows the inclusion of additional conditions for its termination at the initiative of the employer into the employment contract for remote work (Article 312.5). For example, if an employee twice sent a report late, has repeated complaints about the quality of the reports submitted, does not communicate within the agreed time frame, etc. - all this is a completely legal basis for dismissing a remote worker, if this is specified in the employment contract.

Results

The labor legislation of the Russian Federation allows for the possibility of working outside the location of the employer.
Such work has two varieties (home-based and remote), which have both common features that distinguish this work from ordinary work and their own characteristics. Remote work is distinguished by the predominance of electronic forms of interaction and the possibility of not filling out a work book. An employment contract with a remote worker is drawn up in the usual manner, but with the inclusion of provisions in its text that require agreement between the employee and the employer due to the special nature of the work. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Pros and cons of remote work

The disadvantages of an employment contract with remote employees include:

  • possible problems with the Internet connection (but this can be specified in the employment contract);
  • lack of career growth;
  • additional costs for payment to the provider or for the purchase of special programs (you can also provide payment terms in the contract).

These disadvantages do not compare with the advantages:

  • The work is not stationary, that is, you do not need to get to work every morning (you can work both at home and in a rented office);
  • The work schedule can be flexible (you can work both day and night when you have time);
  • the employee is entitled to a full social package (sick leave pay, vacation pay, overtime pay, maternity pay, etc.);
  • an employee can be geographically located and live anywhere: on the same street as the employer, in the same city, or in another country (it must be taken into account that he must be a citizen of the Russian Federation or a notice of employment of a foreigner must be submitted).

Employment contract with an accountant

An accountant is a position whose responsibilities include keeping records of transactions at an enterprise, preparing the necessary documentation, in some cases this may be working with a cash register, calculating wages, vacation pay and other accruals for personnel, preparing reports, optimizing accounting and tax accounting.

The responsibilities of an accountant depend on the characteristics of the organization. A small company may hire one accountant who will keep records for all areas, interact with staff on issues of accruals and payments, fill out and submit accounting and tax reports. If the enterprise is large, then the range of responsibilities for the position can be significantly narrowed; as a rule, an accountant is appointed responsible for a specific area - for example, inventory accounting.

Employment contract with an accountant

3.2.10. Prepare data on the relevant areas of accounting for reporting, monitor the safety of accounting documents, draw them up in accordance with the established procedure for transfer to the archive.

3.2.6. Accrue and transfer taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives for enterprise employees.

Employment contract with an accountant

  • making transfers and accruals of fees and taxes;
  • preparation of financial statements and accounting;
  • maintaining a sales book and a purchase book for value added tax;
  • carrying out operations for issuing invoices;
  • calculations of all types of employee benefits;
  • Conducting office work in the accounting department.
  • development of a working chart of accounts;
  • control and acceptance of primary documentation;
  • conducting accounting;
  • transfer and accrual of fees and taxes to local, federal, regional budgets;
  • preparation of reporting cost estimates.

27 Jul 2021 jurist7sib 77
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