Typical situations of additional contributions for injuries from payments under civil law contracts

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Based on the analysis of court decisions, the author of the article draws attention to the arguments by which the inspectors prove the actual existence of labor relations between the parties under concluded civil law contracts (hereinafter referred to as GPH contracts). The recommendations in the article can help accountants of organizations to reduce the risks of re-qualification of contracts, as well as additional contributions to companies for insurance against industrial accidents and occupational diseases (hereinafter referred to as injury contributions), fines, penalties.

Occupational accident insurance contributions, injury contributions, civil law contracts

Короткий адрес: https://sciup.org/170200947

IDR: 170200947   |   DOI: 10.24412/2411-0450-2023-11-2-96-99

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