The Federal Tax Service of Russia and Rostrud agreed on simultaneous inspections of employers in order to identify those who hire self-employed as their employees, drawing them up according to the civil contract.
The tax department recalls that under the law, the self-employed do not have an employer and do not attract employees under labor contracts. In this regard, cases when such persons, concluding service agreements with organizations or individual entrepreneurs, actually work for them, are unacceptable.
Unscrupulous employers minimize the obligation to pay insurance premiums and do not fulfill the obligations of a tax agent to withhold and transfer personal income tax. This provides a basis for verification. If signs of an employment relationship are identified, the employer may be held liable for violation of the law. In particular, in accordance with the Code of Administrative Offenses, the suspension of the activities of an organization or individual entrepreneur is provided for a period of up to 90 days. In addition, income paid by the self-employed, actually received as part of the employment relationship, is subject to personal income tax and insurance premiums.