The practice of administration at the division of civil legal and labor treaties

To formalize labor relations, it is possible to use two types of agree-ments: an employment contract regulated in Russia by the Labor Code and civil-law contract governed by the Civil Code. The differences for the em-ployer are very significant: under the civil-law contract the total amount of tax deductions is much lower, and, first of all, due to the deductions to the Social Insurance Fund. Insurance premiums for temporary incapacity for work and in connection with maternity under a civil law contract do not arise. This is the most distinctive feature of such agreements from labor con-tracts. And as a result contractors cannot go to paid sick leave, as well as to maternity and children leaves. At the same time, under a civil law contract, an employee has the right to receive standard deductions for personal in-come tax. Insurance premiums in the Social Insurance Fund for the case of traumatism are assessed only on a number of contracts of civil character and only if it is directly provided by the agreement...