How can a private entrepreneur register hired workers? Is it possible and how can an individual entrepreneur hire an employee without registration? How to draw up an employment contract

There comes a time when an entrepreneur realizes that he cannot cope on his own. So, it's time to hire employees. But how can an individual entrepreneur register an employee so that the company moves forward? After all, the addition of full-time employees entails additional costs. In order for you to be able to properly hire staff in 2017 and keep abreast of the latest legislative innovations, we will look into this issue in detail.

We register an employee

Hiring and registering employees for work is not a difficult task for an individual entrepreneur. However, in order for you to clearly understand the algorithm, pay attention to our instructions.

Step-by-step instructions for registering an employee:

1. First you need to collect a package of documents. You will need:

passport or other identity document;
work book (there may not be a book if a person is getting a job for the first time or is a temporary employee working part-time);
military ID (by the way, women can also have it, for example, medical workers);
educational documents (this is where you need diplomas, certificates of completed advanced training courses, etc.);
SNILS (individual personal account insurance number), popularly known as an insurance certificate.

Remember that if an employee registers for a job for the first time, then you have an obligation to create for him work book and insurance certificate.

2. Fill out and sign the employment application with the employee.

This action is not mandatory, however, the application may help in the future to avoid various unpleasant situations associated with both tax authorities and possible labor disputes.

3. Fill out and sign employment contract.

In order to competently, seek help from Art. 57 of the Labor Code of the Russian Federation, and even better - to a qualified lawyer who can develop an agreement based on the characteristics of your activity. It is drawn up in two copies: one remains with you, the second with the employee.

The employment contract is drawn up in two copies: one remains with you, the second – with the employee.

4. Sign the job description.

It is extremely important that the employee clearly understands the scope of his responsibilities and the work system, in other words, the business process. However, few entrepreneurs pay attention to developing job descriptions, especially in initial stages of its activities. Spend some of your time writing job descriptions and be sure to share them with your subordinates.

5. Draw up an order for employment.

According to Art. 68 of the Labor Code of the Russian Federation, an order for employment is issued using a special form T-1. The date of execution of the order must coincide with the date of conclusion of the employment contract, and the employee, in turn, must sign the order. Be sure to register this document in the company's general list of orders to avoid confusion in the future.

6. Issue a personal employee card.

The personal card is drawn up in form T-2. Many entrepreneurs do not pay attention to this, but if you want to manage the company’s document flow correctly, then be sure to fill out the card details.

7. Make an entry in the work book.

Do not put off making an entry in your work book; a note about this should appear no later than 1 week after signing the contract.

8. Pay taxes and insurance premiums.

After an employee is hired, you need to timely submit reports to the Pension Fund of Russia (PFR) and the Fund social insurance(FSS). Calculations must be made based on wages employee.

Business development begins with competent goal setting and selection of qualified personnel. Remember, the employee must be officially employed. Thanks to this, you will avoid problems during a possible audit by the tax authorities. A well-chosen team will help your business reach the next level.

Good afternoon, dear individual entrepreneurs!

Recently, in the comments, there was a request to tell in more detail about how to deal with hired employees in an individual entrepreneur. That is, what to do, where to run, and so on.

One of the site’s readers volunteered to write detailed instructions for all entrepreneurs who want to hire employees, but don’t know where to start. Her name is Natalia, please ask any questions to her in the comments below.

So, we give the floor to Natalya:

Good afternoon I have prepared for you small instructions! Made in the form of a “Question-Answer”:

Where to start as an individual entrepreneur when hiring an employee?

As soon as you hire an employee or enter into a contract with an individual agreement paid provision services, contract, you accordingly become an employer, and you need to register your individual entrepreneur in the following extra-budgetary funds:

to the Pension Fund of Russia within 30 days
to the Social Insurance Fund within 10 days

2. What kind of agreement is concluded with the employee. What is the difference between employment and civil law contracts?

There are 2 types of agreement with an individual:

Employment contract (TD)
Civil contract (CLA)

What is the difference between them and what will happen if the employment contract is replaced by a civil law one?

Let's start with the last one. From January 1, 2015, if an employment contract is replaced with a civil law one, a fine of 50 thousand to 200 thousand rubles will be imposed.

Agree, it’s not very pleasant. Therefore, we will try to figure out what the difference is.

When concluding an Employment Agreement, it is understood that the employee will perform his duties based on a certain specialty, qualification or position. When concluding a GPA, the employee’s duties are limited and regulated by the performance of specific work;
When concluding an Employment Contract, the employee is obliged to perform the work personally; under the GPA, he can delegate its implementation to third parties;
But the most important difference, which pushes the employer to replace the Employment contract with a civil law one, is financial relations. In the first case, the employer pays labor in the form of wages twice a month, in the second - in the form of remuneration and only upon completion of the work.

Why do careless employers sometimes try to conclude a GPA with an employee, rather than a TD?

The fact is that the employer, if this is not specified in the contract, may not pay taxes to the Social Security Fund.

This means that, for example, a woman hired under a civil contract will not receive most child care payments if she is pregnant. And yet, in light of the large fines, it is worth thinking about the benefits of such savings.

Minimum wage for employees

An employee's salary should not be lower than the minimum wage (minimum wage). This means that the amount accrued to the employee if he worked for 1 month and fulfilled his duties should not be lower than the minimum wage. The payment he receives in person may end up being lower than the minimum wage, because... Personal income tax still needs to be paid on the employee’s accrued wages.

Regions often set their own minimum wage. In this case, employers in this region need to adhere to these standards. In case of violation of norms regional minimum wage, the employer will receive a warning or pay a fine of 3 to 5 thousand rubles.

By the way, the minimum wage in 2015 is 5965 rubles;
In 2014 it was 5554 rubles;
And in 2013, 5205 rubles. respectively;

How many times a month should an employee be paid?

According to the Labor Code, wages must be paid to an employee at least once every half month. Even if the workers themselves write a statement asking to pay them a salary once a month, this is prohibited.

Ideally, the advance is paid in the middle of the current working month, and the rest, i.e. salary at the beginning of next year.

If the date of payment of wages falls on a weekend or holiday, then the payment should be made on the eve of the established date, and not on days after the holiday. If an employee resigns, then final settlements it should be dealt with on the day of dismissal, and if he goes on vacation, up to 3 days before it.

What taxes and fees will you have to pay for employees?

If individual entrepreneur hires workers, it is logical to assume that he is responsible for them, and therefore his tax burden increases.

In addition to withholding personal income tax in the amount of 13% of wages or remuneration, once a month he also pays insurance contributions to various extra-budgetary funds:

Pension Fund of Russia (PFR);
Compulsory Health Insurance Fund (MFIF);
Social Insurance Fund (SIF);

When concluding a civil contract, you do not need to pay contributions to the Social Insurance Fund, unless this condition is specified in the contract itself.

These contributions are considered cumulative from the beginning of the calendar year, and they must be paid no later than the 15th of the next month. If the last day coincides with a holiday or weekend, then the last day for payment of contributions is postponed to the next working day.

In the current year 2015, the following tariffs apply:

Pension Fund - 22%
FFOMS - 5.1%
Social Insurance Fund - 2.9%

Contributions from accidents are not taken into account here, because their tariff is set depending on the type of activity. It is charged additionally and is at least 0.2%.

For example

Thus, if you add up all the contributions, you get 30.2%, which means that from a salary of 6,000 rubles, the employer pays:

Personal income tax 780 rub. (RUB 6,000 x 13%), the employee receives RUB 5,220;
In addition, due to own funds the employer transfers the above contributions in the amount of 1,812 rubles. (RUB 6,000 X 30.2%);

Keep in mind that the employer is obliged to additionally transfer insurance premiums to individual entrepreneurs and “for themselves”

Detailed information on how to pay contributions to the self-employed population has been repeatedly discussed on our website:

And also an important note is that for an employee on a probationary period, taxes are paid in full.

Is it possible for an employee to pay his own taxes?

The employer is required to pay all “salary” taxes for the employee, since he is the tax agent and, accordingly, has certain responsibilities. If an employee pays taxes on his own, everyone faces a fine: both the employee and his employer.

Therefore, amateur performance is not needed here, you just need to follow the law.

We hope that Natalia’s article helped you and do not forget to subscribe to the site news for individual entrepreneurs on this page:

More recent information for individual entrepreneurs and employees:

about the author

I created this site for everyone who wants to open their own business as an individual entrepreneur, but does not know where to start. And I will try to talk about complex things in the simplest and most understandable language.

Natalia

Hello. I work for an individual entrepreneur. According to our contract, our salary is 3000, but we get more. He calculates personal income tax from our salary (3000) as expected, and he also deducts from us the amount that he transfers to the Pension Fund. Is it legal that he then deducts contributions to the Pension Fund from us???

Tatiana

Good day. I have a question. I am an individual entrepreneur. I have one employee. In our region, the minimum wage is set higher than, for example, in Moscow, and amounts to more than 9 thousand rubles. One company providing accounting services for individual entrepreneurs continues to pay taxes from the minimum wage established in Moscow. And they think they are doing the right thing. What could this mean? Thank you in advance for your response.

Olga

Hello. Today I called the FSS Rostov-on-Don, they said the deadline for registration is from 2016. Individual entrepreneur as an employer 30 days as in the Pension Fund. There is no information on the topic anywhere. Where is the truth? I need to apply urgently, what should I do?

Ilona

Hello. I want to open an individual entrepreneur to rent out an apartment. Will I be required to make contributions to the Pension Fund if, in addition to an individual entrepreneur, I am an employee and my employer makes contributions? Thank you.

Nowadays people often become individual entrepreneurs. But can an individual entrepreneur hire workers? This issue is covered in detail in this article. To answer, you need to start with clear definitions and then consider all aspects of the situation.

Who is an individual entrepreneur?

IP (formerly PE) stands for individual entrepreneur. He is an individual registered as having no legal status, but possessing many rights. The laws of the civil code regarding legal entities except for some individual articles or acts.

Can an individual entrepreneur hire employees?

An individual entrepreneur carries out his labor activity, but at the same time can an individual entrepreneur hire workers? When a business is actively developing, additional “hands” are required. It is more profitable for an individual entrepreneur to enter into transactions with organizations for the provision of various services. An individual entrepreneur can hire workers.

They will pay their own taxes. If an individual entrepreneur hires workers, the entrepreneur must conclude an agreement with them or draw up a work book and subsequently submit additional reports. There is a certain “gradation” of jobs.

Limitations on the number of employees

Can an individual entrepreneur hire workers? How many people are allowed on staff? The number of employees is the average number of employees for whom the individual entrepreneur reports in a certain period. This also takes into account those who work part-time or part-time.

There are certain conditions regarding the number of employees. The smallest number of them can be hired by an individual entrepreneur who works under a patent. In this case, no more than five people are allowed to register as an individual entrepreneur.

Individual entrepreneurs registered as a small organization can employ up to one hundred employees. The same rule applies to individual entrepreneurs working on UTII. If the number of employees exceeds 100 people even by one unit, the individual entrepreneur is deprived of his status small company and moves into the category of medium-sized businesses.

Then tax rates change. The average business is only allowed to employ up to 250 employees. If their number exceeds by at least one unit the number of employees determined by law for a medium-sized company, the entrepreneur is equated to a large organization.

Hiring rules

Does an individual entrepreneur have the right to hire workers on a patent? Yes, an individual entrepreneur has the right to enter into an agreement with employees, but in the number of no more than five people. In this case, working hours are not taken into account. After registering employees, the individual entrepreneur switches to the status of an employer, who must comply with the requirements of the Civil Code and technical specifications. Hired people become employees only after they begin performing the activities assigned to them and in the presence of an employment contract.

Employer registration

Can an individual entrepreneur hire workers? Yes, but within thirty days after concluding an employment agreement with the first employee, the entrepreneur must be registered with the Pension Fund. If an employee is hired under an employment contract, the individual entrepreneur must register within ten days from the date of signing the document at the social insurance company.

Employee registration

Before formalizing an employment relationship with an individual entrepreneur, the applicant first writes an application in which he asks to be hired for a specific position. This document becomes the basis for the official registration of the applicant. An individual entrepreneur writes an order to hire an individual for a specific position, in accordance with the Labor Code.

An employee can be hired based on a work book. It includes:

work start date,
the position for which the person was hired,
order number and article on the basis of which the registration is made.

The work book remains with the employer. The employee’s personal card is filled out in form T-2. The employee is informed of the company's rules and certifies the document with his signature. New employee included in the mandatory vacation schedule and staffing table. The employee is given the job description and safety rules to read. The employee certifies with his signature that he has read the documents.

Can an individual entrepreneur hire workers under a contract? Registration of labor relations is mandatory. For this purpose, an employment contract is concluded, usually having standard form. But the document can be changed by the entrepreneur at his own discretion before signing and familiarizing the employee with it.

The agreement must be concluded in triplicate. One remains with the accepted employee, the second with the employer, the third is sent to the employment center to register the employee there. The contract is binding even temporarily probationary period. In this case, it must be stated in the document.

If there is such a need, then separately from the formalization of the employment relationship, an agreement on financial liability, non-disclosure trade secret enterprises, etc.

Responsibility of an individual entrepreneur as an employer

Is it possible to hire workers for an individual entrepreneur? An individual entrepreneur is not an organization in itself. But he can hire workers to help him. At the same time, he receives his share of responsibility to employees and the state.

To begin, an individual entrepreneur needs to register with the regional Pension Fund. The individual entrepreneur must do this within thirty days after the first registered employee. In addition, within 10 days following the signing of the contract with the employee, the entrepreneur is required to register himself as an employer with the Social Insurance Fund.

As an employer, an individual entrepreneur is obliged to formalize everything with the employee Required documents. If a person gets a job for the first time and does not yet have a work book, it is issued by the entrepreneur. A job description must be drawn up in advance. If necessary, fill out separately additional agreements.

After hiring an employee, an individual entrepreneur is obliged to make payments stipulated by law. various types insurance. Salaries must be calculated and paid on time, taking into account income taxes. Social insurance contributions are made.

Reporting

Does an individual entrepreneur have the right to hire workers? Yes, but at the same time, an individual entrepreneur is required to comply with strict reporting required by law. The employer must submit data to the Social Insurance Fund every year that confirms his type of activity.

Once a quarter, reports on payments made are provided to the Insurance and Pension Funds. Including annual ones related to employees who are hired by an individual entrepreneur. Every 12 months they are provided with an extract on the number of employees and employees this moment employees. In addition to the preparation and timely submission of reports, payments of all fees and taxes must be made within the deadlines established by law.

Fines for unregistered employees

Can an individual entrepreneur hire workers under an employment contract? Maybe, but he must register them officially. Otherwise, the individual entrepreneur faces administrative liability in the form of fines due to violation of tax and labor regulations.

If the working employees of an individual entrepreneur are not registered, this threatens him with penalties from 30 to 50 thousand rubles. Alternative option - suspension labor activity entrepreneur for three months.

In addition to the violation Labor Code taxes are not transferred to the state treasury from unregistered employees, which is also a serious offense. For deliberate evasion of obligations and payments, an individual entrepreneur may become involved in a criminal case.

How to hire workers without registration?

Can an individual entrepreneur hire workers without formalizing an employment relationship? There are two types of contracts that are fundamentally different. One of them, civil law, allows you to work for an individual entrepreneur without registration. And according to the employment contract, a person must be officially registered with the company and have all benefits approved by the state.

A civil contract can be issued for the fulfillment of short-term orders or for one-time work. In this case, registration as a temporary employee is not required. But we must take into account that according to the law, if a person works for more than five days, he must be officially employed. Therefore, without formalizing a contract, they must be one-time or short-term.

The question of whether it is possible to hire workers by becoming an individual entrepreneur begins to be asked at some point by everyone who has decided to open their own company. This need usually arises when entrepreneurial activity It is developing successfully, acquiring ever larger proportions, and the entrepreneur himself is no longer able to cope with the volume on his own.

About what restrictions exist regarding the staff of an individual entrepreneur, what are the rules for hiring, how documents are drawn up and individual entrepreneur reports on personnel issues are provided, what an entrepreneur is obliged to do as an employer, what alternative ways hiring work force exist, and what consequences may there be for individual entrepreneurs in case of violation labor legislation, you will learn from this article.

Restrictions on the number of employees

On the World Wide Web you can find a lot of answers to the question of what maximum amount An individual entrepreneur can hire employees. The figure given is 100 people.

However, in accordance with the current regulations - legal field There are no restrictions on the number of employees for individual entrepreneurs. IN in this case the matter concerns the preferential tax system on which entrepreneurs are so eager to work. From the same point of view, restrictions have indeed been introduced.

So, if an individual entrepreneur prefers to work on a patent tax system, then he can afford to hire a maximum of 15 employees. With a simplified taxation system, this figure increases to 100 people. If a general taxation system is chosen, the entrepreneur is not limited in the number of personnel he hires.

When considering this issue, you should also remember that the calculation takes into account not the number of living souls, but the average number of personnel for the reporting period. Thus, the entrepreneur has the opportunity to maneuver within the framework of this issue.

Employment rules

In order to use the labor of hired workers, an individual entrepreneur must conclude an employment contract with a citizen. If labor Relations are not legitimized accordingly, it will be recognized as a violation current legislation regarding the rights of the hired employee.

The process of registering an employee as a staff member consists of the following stages:

the applicant writing an application addressed to the entrepreneur with a request for employment for the designated position;
preparing and signing an order for hiring a candidate for a position;
conclusion of an employment contract in 2 copies;
no more than 10 days after signing the employment agreement, the entrepreneur must inform the Social Insurance Fund about the new employee;
Labor legislation requires that within a month after the first employee is hired, the entrepreneur must register as an employer with the Pension Fund.

Only after all these actions the entrepreneur will receive official employer status. In this regard, individual entrepreneurs have new obligations to the state, including:

personal income tax payment;
payment of insurance premiums;
providing reports on contributions to the tax service, the Pension Fund and the Social Insurance Fund;
annual submission to the Social Insurance Fund of data on the average number of personnel.

Preparation of documents and reports for individual entrepreneurs

In accordance with the requirements of the Labor Code of the Russian Federation, an individual entrepreneur issues an order to hire an individual for a specific position. After hiring an employee, an entry is made in his work book, including information about the start date of work, the position for which the person was hired, as well as the number of the order and article of the Labor Code, based on which the employee was hired.

The work record book must be kept by the employer. In addition to the entry in it, a card in the T-2 form must be issued for each hired employee. Also, the newly hired employee will have to familiarize himself with the rules of work at the company, confirming this fact with his own signature. New employee must be included in the staffing table and mandatory vacation schedule. Along with the work rules, the employee must be familiarized with safety rules and his job description. In order to confirm the fact of familiarization, the signature of the newly hired employee is also required.

At the same time, depending on the specifics of the activities of the organization where the employee is hired, in addition to drawing up an employment contract, it may be necessary to conclude an agreement on financial liability, non-disclosure of trade secrets, etc.

In accordance with the requirements of this legislation, the entrepreneur is obliged to report on personnel issues to the appropriate authorities. Thus, an individual entrepreneur is obliged to provide the FSS with information about the type of his activity.

It is also necessary to provide quarterly reports and payments made to the Pension and Insurance Funds.

In addition to timely submission of reports, individual entrepreneurs are required to timely and fully fulfill obligations for payments to the budget and extra-budgetary funds.

Responsibilities of an individual entrepreneur as an employer

In addition to obligations to relevant government agencies The individual entrepreneur as an employer also has obligations to new employees. In this situation it is implied:

providing conditions necessary for normal operation;
timely and full payment of wages;
payment sick leave and vacations;
acting as an employee's tax and insurance agent.

Alternative Recruitment Methods

In practice, there are alternative ways of hiring employees, which in a certain situation and if it is possible to apply a civil law contract will allow the entrepreneur to avoid time and financial costs.

So, for example, hire an employee on a non-permanent basis by concluding a contract with him or her for the provision of services for a certain period of time. Such an agreement can be concluded when a period of work is specified, which is measured by a certain final result. In this situation, the employee receives a reward for the work done based on the results. As for insurance payments and sick leave payments, the law does not oblige individual entrepreneurs to do this. In the current circumstances, everything will depend on the wishes of the employer.

Responsibility for violation of labor laws

In some cases, entrepreneurs do not work in good faith and do not officially register employees. If the relevant authorities are aware of this, this will threaten the individual entrepreneur administrative responsibility in the form of a fine for violation of fiscal and labor legislation.

Therefore, if it is revealed that unregistered employees work for this particular businessman, this could result in a fine of 30 to 50 thousand rubles. As an alternative, there is a possibility of forced suspension of the activities of the individual entrepreneur for a 3-month period.

As for violation of fiscal legislation, in this case the situation may lead to the initiation of a criminal case.

Conclusion

Thus, the right of an individual entrepreneur to hire employees gives rise to a lot of obligations on his part as an employer. And if such a need arose, and the corresponding decision was made, then it is necessary to follow the letter of the law in this matter.

When starting out, an entrepreneur usually works alone. But over time, the business grows and expands, and it is no longer possible to cope with the growing demand alone. And here the need for assistants appears. An individual entrepreneur, like any other organization, can hire qualified personnel. Of course, observing the requirements of labor and civil codes. And the most important thing is the conclusion of an employment contract. Fulfillment of instructions by an employee without drawing up an agreement is considered a violation of his rights.

How many employees can an entrepreneur hire?

The number of employees depends on the chosen taxation system. An individual entrepreneur can attract the fewest hired units on a “patent”. Only 15 people. Even if the “patent” is combined with UTII, in which the number of employees can be up to 100, if it exceeds 15, the individual entrepreneur is deprived of the “patent” and switches to the general taxation system.

Using simplified and imputation, an individual entrepreneur can hire up to 100 people.

At the Unified Agricultural Sciences, the number of employees should not exceed three hundred.

But on common system There are no restrictions. However, there are a couple of nuances that should be taken into account when forming a staff. First, if the number of employees is from 35 to 100 people, it is planned to organize workplaces for people with disabilities in the amount of 3% of the total number of employees. If there are more than a hundred of them, then there should be 2-4% of places. Secondly, if an entrepreneur applies for benefits, according to Federal Law N209 of July 24, 2007, then it should be remembered that the law also contains a classification based on the number of employees. For medium enterprises 101-250 units, for small enterprises - up to 100, for micro enterprises - up to 15 people.

How to calculate average number? After all, employees get hired, quit... The formula is simple: you need to count the employees for each day of the month, add them up, then divide the resulting amount by the number of days in the month, including weekends and holidays.

We are hiring an employee

When applying for a job, a potential candidate must write an application for admission to the agreed position from the date on which he starts work. In addition to the application, he must also provide a list of documents to create his personal file. So, the candidate must bring:

Passport.
SNILS.
Military ID.
Education document.
Work book.

This is a conditional list, since, depending on the position, it may be supplemented with new positions. If an employee is employed for the first time, the employer is obliged to independently create a work book for him and order a SNILS in his absence. Then an order is issued to accept the employee for a certain position and an employment contract is concluded in triplicate. Within 10 days from the date of hiring an employee, the entrepreneur must notify the Social Insurance Fund, and within thirty - the Pension Fund.

What deductions should an entrepreneur make for employees?

From the moment the contract is signed, the individual entrepreneur becomes the employer. Now he is responsible for his employees as a tax agent and insurer. What does it mean? The tax agent must transfer personal income tax or income tax for his subordinates. There are options when the employer does not make these contributions, for example, if a civil law agreement has been concluded. But usually in court such transactions are recognized as void, and, according to the law, by concluding a GPA with an individual, the individual entrepreneur also becomes a tax agent. Tax is not withheld only if the GPA is concluded with an individual entrepreneur, a notary or a lawyer.

The policyholder transfers contributions to the social insurance fund and Pension Fund. Since 2017, insurance payments have been transferred to the funds through the tax service. That is, payments are made to the tax office, and from there the funds are distributed among the funds. You only need to pay contributions for accidents directly to social insurance.

If a civil law agreement is concluded, contributions from it will need to be paid a little less - only to the pension fund. In social security on compulsory insurance there is no need to pay fees. And for accidents - only if this is expressly stated in the terms of the contract. However, I would like to warn that an individual entrepreneur has the right to conclude such an agreement, but, like all other organizations, only if wage-earners do not perform such work in their labor functions. After all, if the inspection authorities consider that according to the GPA, activities that are usual for a given individual entrepreneur are being carried out, they may require that an employment contract be concluded with the employee and additional insurance premiums be charged.

By the way, you can easily prepare and submit reports using the online service “My Business” - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them to in electronic format. You will not need to visit in person tax office and funds, which will undoubtedly save not only time, but also nerves. The service is ideal for individual entrepreneurs on the simplified tax system, UTII, OSNO and Patent. You can get free access to the service using this link.

What happens if the contract is not concluded?

Nowadays, many dishonest entrepreneurs are trying to avoid unnecessary spending and not pay taxes. Therefore, it is beneficial for them not to draw up contracts. The salary is issued in an envelope, there are no insurance contributions, and personal income tax does not need to be transferred. This gross violation labor and tax legislation. Severe penalties are provided for it, ranging from fines from one thousand to three hundred thousand rubles, as well as suspension of activities for up to 3 months, or even the prospect of opening a criminal case against the violator.

What documents should an employer have for each employee:

Employment contract.
Employment history.
Personal card.
Job description.
Liability agreement.

In addition to these documents, there must be: a staffing table with a list of positions and their salaries, a vacation schedule, with which the employee must be familiarized with signature, internal rules labor regulations, which are also offered for reading under signature. These are the main documents that an employer must have. The list can also be supplemented depending on the specifics of the entrepreneur’s activities.