Temporary contract with an employee without paying taxes

Take documents from the employee

1. Passport.
2. Work book.
3. SNILS or notification of registration in the accounting system (ADI-REG) - if available.
4. Military registration documents - military ID for those liable for military service and identification for conscripts.
5. Documents on education or qualifications - if the job requires special training. For example, the driver must have a license, and the doctor must have a medical education diploma.
6. Certificate of no criminal record if the work involves minors. For more information about when such a certificate is still needed, see articles 331, 351.1 of the Labor Code.
7. A medical book if the work is related to food and drinking water, raising and educating children, public utilities and consumer services.

Labor and medical records, a certificate of no criminal record are kept with you while the employee is working. Make copies of the military ID and education document, certify with your signature and seal, and return the originals to the employee. Copy down your passport details - they will be needed to fill out personnel documents, but storing a copy of the employee’s passport is prohibited.

Make an entry in the work book record book that you took the employee’s work book. And record the purchase and consumption of purchased work books in the income and expenditure book.

Form of a book for recording the movement of work books and inserts in them

Form of the receipt and expenditure book for accounting of work book forms and the insert in it

Submit reports without accounting knowledge

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Employment contract for hiring an employee - sample

The employment contract may be concluded for a period of no more than 5 years. In this case, the contract must indicate the following basic conditions:

1. Number, date and place of detention.
2. Complete information about the parties to the GPA.
3. Terms of the agreement.
4. Type, scope of work.
5. Payment procedure.
6. Responsibilities of the customer and the executor.
7. Grounds for termination of the GPA.
8. Penalties for violation of duties.
9. Contact details of the parties, including addresses and telephone numbers.
10. Signatures and seals (if any) of the parties.

To avoid reclassification of the GPD into a TD by the tax authorities, it is necessary to exclude from the clauses of the contract any references to the detailed daily routine, the amount of earnings, the timing of payment of wages, provision of equipment for the workplace, the provision of work clothes or special equipment and other provisions regarding labor relations. In addition, the large number of civil servants in the organization, the transfer from employment contracts to civil law and the performance of the same functions for both types of transactions raise suspicions.

In case of requalification, the employer will be subject to additional taxes, penalties and interest. In addition, employees will have to pay all due payments and compensations.

Complete missing documents

If this is your employee’s first job, he does not yet have a work book and notification of registration in the persuet accounting system (previously this was called a pension insurance certificate). Your task is to arrange them.

Submit an ADI-REG notification

If an employee is hired for the first time, issue him an ADI-REG notification to confirm registration in the accounting system. This notification replaces the green SNILS card, which the Pension Fund of Russia has not issued since April 1, 2020.

To apply for ADI-REG:

1. Take a free-form application from the employee. For example, this.
2. Fill out the form ADV-1 and ask the employee to sign it. Sample filling ADV-1
3. Fill out the list of documents according to form ADV-6-1.
4. Submit the questionnaire and inventory to the Pension Fund office at the place of registration of the individual entrepreneur or LLC on paper or electronically.
5. The Pension Fund of Russia will generate a notification of registration in the accounting system.

An employee will be able to receive a notification in several ways:

• in person at the Pension Fund;
• in the MFC;
• through the government services portal;
• in your Personal Account on the Pension Fund website.

Employment history

Issue a work book within a week from the date of hiring. For this:

1. Take from the employee an application for registration of a work book, which states why it is not there. For example, this is his first job or he lost his old book. Use a sample application.
2. Fill out the cover page of the work book.
3. Sign up for a job.

Send the employee for a medical examination, if necessary.

Some employees are required to undergo a medical examination before starting work. These include:

1. Workers in the food industry, catering and trade, water supply facilities, medical organizations and child care institutions. For example, sellers, cooks, waiters, teachers.
2. Workers with harmful and dangerous working conditions and those whose duties are related to traffic. Check the lists to see if your employee falls into this category.
3. Employees under 18 years of age.
4. Employees from other cities who work in the Far North and equivalent areas.

A medical examination is carried out before an employment contract is signed. If the candidate refuses, don't hire him.

The employee undergoes a medical examination at your expense. To do this, you enter into an agreement with the hospital and send an employee there. Based on the results of the medical examination, he will be given a certificate or an entry will be made in the medical book.

Main stages of recruitment

In order for a vacant position to be filled by a truly good specialist, serious work must be done by the HR department. Here are the main stages that go through when hiring staff.

Labor market research

So, the company has a need for new employees. The first thing the HR department needs to do is study the labor market. The information obtained will help to identify the main problems of hiring in the labor market that existed at that time and will provide data on its dynamics. Studying the personnel market includes:

• identifying the relationship between supply and demand for vacancies for certain types of professions}
• obtaining reliable information about working conditions and average wages at competing enterprises}
• obtaining data on labor exchanges and recruitment agencies.

Here it is necessary to understand that now not only the goods market is actively developing, but also the labor market. That is why a manager should focus on creating attractive conditions at his enterprise for promising applicants.

Selecting sources and search methods

In modern conditions, you can find qualified applicants for literally any position. But how to find exactly good employees? An experienced recruiter, based on the direction of the company’s activities, its specifics and management requirements, will properly select possible search paths.

Formation of a resume database

Not a single recruitment, selection and hiring of personnel is complete without forming a database of resumes suitable for the vacant position. The following data provided by the applicant mainly plays a role here:

• the level of education,
• previous work experience,
• knowledge of foreign languages ​​(if required by the specifics of the work),
• Family status,
• Proficiency with a computer and specific software.

Already experienced personnel service workers can, with just one glance at how the applicant’s profile is compiled, draw certain conclusions about his abilities. Close attention is often paid to the correctness of filling out a resume, its formatting, and the general level of literacy. All this allows you to assess your knowledge of the Russian language and the degree of proficiency, for example, in a text editor.

Selection of promising applicants

No selection and hiring of personnel would be as effective if a preliminary telephone conversation were not conducted with those candidates whose resumes made a good impression on the personnel service. The purpose of telephone conversations is to reduce the total number of people who will be subsequently invited for an interview. So what can you find out from the applicant in this case?

• Assess the candidate’s real readiness to change jobs (if he is still working somewhere). There are often cases when a person submits a resume to another company in the heat of the moment. And during the conversation it turns out that he does not need a new job.
• Tell the applicant about the nuances of the position for which the resume was submitted.
• Ask the candidate for any information that is poorly described in the application form: experience and qualifications, gaps in work experience. Therefore, at this stage, it is very important for the personnel service to thoroughly analyze each point of the submitted resume and draw up a list of points that require clarification from the applicant.
• Get a general idea of ​​the person, especially the manner of his communication.

It also turns out how much a person needs the proposed vacancy. Naturally, preference is often given to the candidate who minimized distractions during a telephone conversation and entered into communication with enthusiasm, answering questions extremely clearly and measuredly.

And based on the results of the preliminary telephone conversation, the HR specialist makes one decision or another - whether to invite the person to an in-person interview or reject his candidacy. However, the deviation may be temporary. It is possible that the applicant will be suitable for another open vacancy in the future.

Conducting an interview

Interviews are usually conducted using a variety of methods. It all depends on the company itself and the personnel service. The interview often includes:

• filling out questionnaires,
• filling out forms,
• passing psychological tests.

Hiring staff is, first of all, a responsible approach to business. To effectively conduct an interview, a HR specialist thoroughly prepares for it. After all, the candidate’s answers will depend on how well the questions are written. And only by correctly analyzing these answers can you form an accurate picture of a person. Personnel training usually includes:

1. The main stages of the upcoming interview are highlighted.
2. Those questions are formulated, the answers to which are important to obtain during the conversation. The HR specialist here is interested in everything that will help in the future to present the candidate to his manager with well-founded arguments.
3. Certain questions are outlined to assess the qualifications of the applicant. Similar questions are standard for candidates applying for a particular open vacancy.

An experienced specialist will never conduct a template interview of a candidate. Perhaps the person has visited a dozen similar ones before and is already ready to give the “correct” answers to all the questions posed. Only a non-standard approach will help you comprehensively study the basic qualities of an applicant both as a potential employee and as an individual.

After analyzing all the applicant’s answers and behavior during the interview, certain conclusions are drawn about how the person can communicate and whether he will join the company’s team.

Making the final decision

After the interview has been conducted and the applicant has completed certain tests, the personnel service selects the resumes of the most suitable candidates for the vacant position.

Then all data is transferred to management with certain notes and recommendations. It is the head of the organization who must give his consent in principle. He often conducts interviews with selected applicants.

At this stage, the final decision is made - whether to hire a person for the position or reject his candidacy. Provided that the previous stages were carried out efficiently and in accordance with all the rules, this decision will be quite easy to make.

It is quite difficult to choose one “your own” from hundreds of candidates. That is why it is so important in modern economic conditions to pay due attention to the personnel management service at the enterprise.

Develop local acts, if you want

Local acts are separate documents that regulate some issue in the organization: internal labor regulations, storage and use of personal data, regulations on remuneration, instructions on labor protection.

Previously, local acts were mandatory, but since 2020 micro-enterprises have been allowed to waive them. And everything that they regulate should be included in the employment contract according to the standard form. We will talk about it in detail in the next section.

How do you know if you are a micro-enterprise? If your annual income does not exceed 120 million rubles and there are fewer than 15 employees, you fall into this category.

If you want, you can write everything down in separate documents and show each of them to the employee. And he will sign that he read it all.

Problems when searching for candidates

Searching for personnel is a complex process, the sources and problems of recruitment can be very different, but some of them can be identified.

If the company needs a new employee, but it is unclear what duties he will perform, and it is unclear what requirements are imposed on the candidate, then the search for a suitable specialist may take a long time. That is why it is very important to clearly define the needs of the organization.

Often a situation arises when an HR employee does not have the proper work experience. Such a personnel officer does not know how to clearly define the method of searching for an employee. An enterprise can spend money and time searching for specialists, but this does not produce any results. Candidates are reluctant to send in resumes, and even fewer applicants come for interviews. Entrust the selection of personnel to experienced specialists, then the recruitment process will be carried out without failures, and the company will not lose money.

The lack of professionalism of the specialist responsible for selection may cause an overestimation of the candidate. But much more often a situation arises when a personnel officer underestimates the personal and professional qualities of an applicant. In this case, the candidate leaves, the hiring procedure is delayed, and the company’s reputation is damaged. In addition, the company is losing a competent specialist, which weakens the company’s position in the market.

The lack of a program designed specifically for the adaptation of a new team member is also a negative factor. This contributes to the fact that a person takes longer to get used to a new place of work and begins to work effectively only after a significant period of time.

Sign an employment contract

An employment contract is the basis of the relationship with an employee. In it you indicate his position, responsibilities, work schedule, salary and financial responsibility. All conditions are listed in Article 57 of the Labor Code.

Sign the employment contract within three days from the date of actual start of work. If you refuse local acts, use the standard form of agreement that the government has developed. Just fill in the blanks.

If some clauses do not apply to your situation, remove them from the contract. For example, about the special nature of the work, if this is an ordinary office employee, or about compensation for the use of personal belongings, if he works on your equipment.

Print out the agreement in two copies. Give one to the employee, and ask them to write on yours “I received a copy of the employment contract” with a date and signature.

How to look for new employees

Sometimes it is worth rotating staff rather than hiring a new employee.

If a company needs to expand its staff, it is best to start the search by studying its own labor reserves.

Information about the vacancy must be posted on the company website, or you can use internal email newsletters.

Searching within the company does not require large material costs. This is a very effective approach, because the employer is well aware of the level of professional training of its employees. There are always employees who are interested in career growth, and it is these people who should be promoted. On the other hand, tension may arise in the team if several people begin to apply for one vacant position. Then the easiest way is to take a new person.

The recruitment scheme must be carefully developed, then the search for new employees will be carried out as quickly as possible. If there are no suitable candidates within the company, the HR department can use external sources. The search can be carried out through recruitment agencies; advertising in the media is no less effective.

When searching for a specialist for a management position, it is best to contact large recruitment agencies, or it is possible to contact the candidate directly.

Telephone conversations help establish the circle of people who can apply for the position. During the conversation, the HR employee should assess the person’s interest in obtaining the position. The personnel officer evaluates a person’s behavior, speech and willingness to discuss work issues. A telephone interview helps weed out candidates who are clearly not a good fit for the company.

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Conduct occupational safety training

Briefing is carried out to explain to the employee how to behave in the workplace. There are introductory, primary, unscheduled and targeted briefings.

Conduct induction training for each new employee. The rest - depending on his position or as needed.

Employees whose duties are not related to the use of equipment, tools, storage and use of raw materials and materials can be exempted from initial and repeated training. The list of positions that do not undergo these instructions, you state. For example, you can release employees who work only with office equipment - a computer, printer, telephone.

Sample order for approval of positions exempt from initial training

Unscheduled and targeted briefings are carried out if something happens. For example, labor protection legislation has changed, workers have violated safety regulations, or government agencies have issued an order to conduct training. Such instructions are less common, so we will not talk about them in detail.

Before instructing employees, undergo occupational safety training yourself. Conducting briefings without training is the same as not conducting them at all. Tuition is paid - approximately 2,500-4,000 rubles.

To conduct an introductory briefing:

1. Develop and approve a training program. Here is an approximate list of questions for her and a sample approval order.
2. Appoint yourself as responsible for labor safety - this requires another order.
3. Conduct induction training on the employee's first day of work.
4. Make a note in the journal about the briefing, with yours and the employee’s signatures.

Create a staffing table

The staffing table contains the positions of your company. Even if you only have one employee, there should be a schedule. What to include in the schedule:

1. Names of structural divisions - for example, sales department, administrative department.
2. Names of positions, specialties, professions - for example, salesperson, secretary. The positions in the employment contract and the staffing table must match.
3. Number of staffing units - how many employees you plan to hire for this position.
4. Salary and bonus, if any.

What else?

We have listed what you need to do when hiring an employee. In addition, you have other responsibilities. Here are the main ones:

• Conduct a special assessment of workplaces. Read more about this in the article Special assessment of working conditions.
• Maintain a vacation schedule. Read more about it in the article How to send an employee on vacation.
• Maintain a time sheet.
• And also: pay salaries on time, pay vacations and sick leave, and submit a bunch of reports. Read our help articles in the “Working with Employees” section - we talk about this in detail there.

What if you don't do this?

You are probably thinking that it is unrealistic to comply with all the rules, and filling out piles of documents is a waste of time. You know that some people work without it, and you want it that way too. Here are the risks.

It is not easy to detect violations of labor laws - only during an on-site inspection. An unscheduled inspection is most often carried out based on a complaint from an employee or client, and small businesses are exempt from scheduled inspections until 2021. Then scheduled inspections can be carried out no more often than once every three years.

They are punished only for violations that were discovered within one year from the date of commission. Then the statute of limitations for prosecution expires.

But if the violation is still discovered on time, the fine will be large. Here are some examples:

- There is no employment contract or it is not drawn up according to the rules: fine for individual entrepreneurs - from 5 to 10 thousand rubles, for LLC - from 50 to 100 thousand rubles according to clause 4 of article 5.27 of the Administrative Code.

— There was no instruction on labor protection, no medical examination: fine for individual entrepreneurs - from 15 to 25 thousand rubles, for LLC - from 110 to 130 thousand rubles under clause 3 of article 5.27.1 of the Administrative Code.

— Violation of military registration rules in an LLC: a fine from 300 to 1,000 rubles.

- Other violations of labor legislation: fine for individual entrepreneurs - from 1 to 5 thousand rubles, for LLC - from 30 to 50 thousand rubles under clause 1 of article 5.27 of the Administrative Code.

For small and medium-sized businesses, the fine for the first violation of the Code of Administrative Offenses may be replaced with a warning if there was no harm to people or property.

Where does employee selection begin?

The hiring process begins with developing a job profile. When starting to select a candidate, the personnel officer must have complete information about the position and what professional skills the person should have. The personal characteristics of the candidate are of great importance. That is why the job profile must contain a detailed description.

The competency model specifies all professional skills, as well as personal characteristics. In addition, the profile must indicate the formal characteristics that are required to perform the work. Here it is necessary to take into account the personnel policy of the enterprise and important features of the corporate culture.

Since profile development is an important task, this work should be entrusted to an HR employee with extensive experience. And even such a specialist will need a lot of time. Not only HR specialists, but also employees of other departments take part in the development of the profile. This is done to identify the skills and personal characteristics that the candidate must have.

A job profile usually consists of several sections. The place of the position in the general hierarchy must be described. The functionality of the position and the duties that employees must perform are clearly stated. In addition, the requirements for professional knowledge, experience, age and gender of the candidate are indicated.

The profile should be as detailed as possible. For example, many employers require employees to be resilient, but this is a general concept. It is much better to indicate among the required qualities the ability to work for a long time on several tasks, submitting the work on time.

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If the head of a department finds it difficult to identify the requirements for a new employee, the personnel officer must set priorities and indicate the desirable and mandatory competencies of the employee. They should be easily measurable, then they can be assessed and understand what questions to ask the candidate during the interview. An application for the selection of a new employee is drawn up on the basis of a previously developed job profile.

Memo

We have compiled a list of documents that need to be stored if you have at least one employee:

1. An employment contract signed by the employee and additional agreements to it, if any.
2. The order of acceptance to work.
3. An employee’s work book, a receipt and expenditure book for recording work books, a book for recording the movement of work books.
4. Employee's medical record, if needed.
5. Vacation schedule.
6. Time sheet.
7. Employee's personal card.
8. Staffing schedule.
9. Occupational safety briefing log, list of positions exempt from initial briefing.
10. Military registration documents.
11. All the orders that you issue: on granting leave, on sending on a business trip, and others.

Make it a rule to keep all documents related to employment relationships. We issued a vacation order and put it in a folder. The documents may be useful if disputes arise with an employee or the labor inspectorate comes to check.