Registration of a freelancer for work. IP is a curse for freelancing

Lately, I often see one hot topic for discussion in specialized communities - how to persuade a customer to officially employ a freelancer.

It would seem, why? Freelancing is complete freedom! No one is your boss, no problems, no schedule...

But many people are broken by something else:

I want to have protection;

You don’t want to register an individual entrepreneur and pay taxes, fuss with papers - it’s easier to have someone do it for you;

I want to gain confidence in the future.

Freedom sometimes gets boring. Sometimes a bird wants to go back to its cage. Sometimes you come across such a customer that you would never part with him - you like the work and the payment... you just want to say - take me completely!

How can a freelancer apply for a job?

This is not a legal issue. The problem is different - how to make them want to register you? How to offer this, or make sure that they offer you to “legalize the relationship”?

The problem is that not every business needs a full-time employee like you - that’s why they turn to freelancing. It's cheaper and easier. Look - the majority of customers are small businesses, and they don’t always fully register the necessary employees.

To increase your chances of success, you must be a versatile fighter who can solve a range of business-critical problems. Who will become a full-fledged assistant manager who is in charge of “all sorts of IT affairs.” Make it so that they can’t do without you - and then, most likely, they will offer you an acceptable option - applying for a job.

They just won’t hire a copywriter if it’s not an agency that provides the relevant services. An ordinary business does not need a copywriter who writes text for a blog once a week.

Needed: assistant manager; marketer; account Manager. These guys are more likely to be registered than a single specialist. Because then you need to hire a whole staff, it’s expensive and unnecessary, in general.

This is one aspect. Second, you must be useful and do your job well. So that others would be jealous and want to tear you away from your customer. Afraid of losing you, he may also decide to take this step.

You should be comfortable. You must be indispensable. Then it will be possible to hint at known circumstances.

But there are also other points: for example, the conditions of your work after registration. It could be complete slavery with moving to the office - are you ready for this?

Maybe the customer will meet you halfway and allow you to work remotely - then everything is fine. You will be able to work as you are used to, and you will be protected - in my opinion, this is an ideal option.

Don’t rush, and always discuss all these points at the stage of negotiations on the issue of registration - otherwise you escaped from one slavery in due time, but end up in another.

For customers: how to arrange cooperation with a freelancer

And now for customers for whom a freelancer has become simply an irreplaceable person, or you simply want to protect yourself, including from problems with the law. How to register a remote employee?

One line in the contract will protect you from tax claims.

There are several options:

1. Contract

An option, if, for example, you need a contractor for one project, you have not worked with him before, but he asks for an advance payment of 50%, and will give the result of the work after the final payment. This is how many freelancers insure themselves against dishonest clients.

The solution is to draw up a contract with the contractor for a specific type of work.

A work contract is a civil law contract (or otherwise it is called a “GPC agreement” - of a civil law nature). Such contracts are concluded for a one-time service with a specific result. You write down the amount you owe for the project and the deadlines for the work.

A contract can be concluded with an individual (not an individual entrepreneur), while the company is not an employer and is not obliged to comply with the Labor Code.

2. Offer

Sometimes companies (mainly media) have to collaborate with different authors. Some of them work a lot and publish a lot of materials. Another writes one article once a month. In such publications there is only an editor who checks the work of the authors. How can everything be done legally?

An offer is an offer to enter into an agreement under certain conditions. The other party must accept it if it wants to work on the specified conditions. To do this, it is not at all necessary to sign anything, exchange originals with a seal and certificates of completed work.

Accepting an offer means taking a certain action, for example, registering on a site (yes, when you register on many sites, you automatically accept an offer that you don’t even read. And it has legal force!).

3. Employment contract

There are times when a company needs a marketer, but there are no such specialists in a provincial town. A freelancer is hired - he can be signed up under an employment contract, since the marketer does not need to be constantly present in the office.

The solution is to formalize employment contract- will be perfect. You will receive guarantees that the person will not go anywhere, and the freelancer will feel protected - a constant salary, sick leave...

An employment contract is concluded between an employer and an employee. By law, it can be concluded with a remote employee - this is legal, and is called remote work. The company bears obligations to such an employee under the Labor Code: provides vacation and sick leave, ensures working conditions, conducts work book, pays for office expenses and professional development.

I work exactly this way with a company in my city. Remotely, at home. I come to the office once a week for five minutes. This arrangement suits everyone.

4. Agreement with an individual entrepreneur

Freelancers are increasingly registering as individual entrepreneurs. They work for themselves and provide services to several clients. Sometimes they rent premises. In income from entrepreneurial activity such a freelancer cannot include his salary, and must confirm income with an extract from the individual entrepreneur’s current account, and not a printout from the individual’s personal card.

In this case, you can enter into an agreement with an individual entrepreneur. This may be a development agreement for the provision consulting services or agent. Such relations are regulated by the Civil Code as the work of two business entities.

5. Safe transactions on freelance exchanges

Often you need to do very small work - write one text or edit a photo.

As a rule, freelancers have been burned by scammers more than once, so they ask for an advance payment. But you don’t want to pay in advance - what if they cheat you?

There is no time to conclude a contract. Moreover, the service is small.

The solution is to create a “Safe Transaction” on the freelance exchange. The exchange itself acts as a guarantor, moderators will check the quality of work, and arbitration will resolve a dispute if it arises. The contractor will receive the money only after your acceptance finished work.

A few important points:

• When concluding an agreement with an individual entrepreneur, fees and taxes are paid by the freelancer himself;
• If you have hired an employee under a contract, offer or employment contract, then you are the one who pays the fees and submits reports;
• If you work through an exchange, read their offer, specify the percentage for their services and who should pay for it. Often the parties agree that the client should reserve a slightly larger amount, taking into account the percentage.
• The individual customer is the same employer. He is required to pay social contributions and register with Pension fund, even if not registered as an individual entrepreneur.
• For any registration, contact a lawyer - the Internet is not your advisor here. One mistake can cost a lot!

I hope the material will be useful to you.

More and more employees are leaving the workforce. The expert gives three options for designing cooperation with freelancers.

The concept of "freelancer"

Therefore, freelancers do not have labor rights, as such.

With the advancement of technology, there is an increasing number of jobs that can be done remotely. More and more workers are choosing part-time work to harmonize the balance between personal life and work.

These trends are leading to more and more companies using the services of freelancers. According to some reports, in Western countries, freelancing reaches 40% of the total volume of work in a company.

But if work and services are performed for a company by citizens who are not on staff, then the company wonders how it can formalize relations with them.

Let's consider the options that are possible taking into account modern Russian legislation.

Civil contract with a freelancer

As a rule, work contracts are used here (Article 702 of the Civil Code of the Russian Federation) or contracts for the provision of services (Article 779 of the Civil Code of the Russian Federation).

This is a good option if the work has a tangible result, the work is one-time or periodic, but not permanent.

The basis for payment for work performed or services provided is the act of work performed (services rendered).

This method is convenient for employers because it allows them not to have employees for whom there is no constant amount of work. They are involved only when necessary, and accordingly, their work is paid only if the project takes place. The company's financial risks are minimal.

The only risk in this situation is that if you attract freelancers irregularly, then at the right time they may be busy on other projects. After all, you didn’t promise him anything, but he can’t sit and wait “by the sea for weather.”

Part-time work

Accordingly, he has the right to vacation, sick leave payment, etc.

But if the workload for a freelancer is inconsistent, there are some risks. After all, if a freelancer does not work the required number of hours, then the employer will in any case be forced to pay the average wage (Article 155 of the Labor Code of the Russian Federation).

To reduce this risk, it is worth registering a freelancer at a minimum rate, for example, 0.1 or even less, based on the minimum wages according to your region. Then the fixed payment will be very small, and the employee will be obliged to carry out all instructions.

But in this case, the employer has the right to pay the freelancer a bonus. When negotiating with a freelancer to complete a project, the company must determine the amount it is willing to pay the freelancer. How this amount will be distributed (what will be the minimum salary and what will be the bonus) is a technical question.

Often such contracts provide for conditions for remote work, then the freelancer will not need to come to your office.

This option has a good balance of risks and can be used if you have more or less permanent job for a freelancer.

Fixed-term employment contract

Then you can draw up a fixed-term employment contract with a freelancer about hiring and choose, for example, the basis of urgency according to paragraph. 3 parts 1 tbsp. 59 of the Labor Code of the Russian Federation (for a period of up to 2 months). As in the case above, the freelancer will have everything labor rights just like an ordinary employee.

It is very important to dismiss him after the expiration of the term, warning him in writing 3 days in advance (Article 79 of the Labor Code of the Russian Federation).

This case is the most risky from a legal point of view (the employee may change his mind about the term and try to prove in court that the contract was actually concluded for an indefinite period), and also time-consuming - everything will have to be drawn up for the employee personnel documents, including making an entry in the work book.

Remotely, and some even combine their main job with freelancing. In this article, we will tell you what to do and what it is advisable not to do if you want to become a freelancer.

We propose the following order: first the law, and then the work. You don't want to go broke at the start, right?

Let's start with the fact that the tax office will not know that you are freelancing if no one tells them about you. But there is something that can give you away: money coming into your account from different people from different areas, cities or regions. The bank may consider transactions questionable and block the account until the circumstances are clarified. And it's legal. Moreover, the bank will inform the tax service about this, and it will begin to collect money from you.

What will they charge you:

1. Administrative fine - 200 rubles, Art. 14.1 Code of Administrative Offences.
2. Taxes for three years - 13% of all income, Art. 113 NK.
3. Late fee - 1/300 of the Central Bank rate for each day.
4. The fine for intentional non-payment of tax is 40% of the amount of arrears, Art. 122 NK.
5. Fines for failure to submit declarations - up to 30% of the tax amount for each year, Art. 119 NK.
6. And you will also lose your experience, which could add a couple of pension points to you.

Ways to launder income

To prevent this from happening, let's look at ways to legalize income. Please note that in some regions of the Russian Federation the procedures may differ, but on average everything is as follows.

1. IP

• Advantages:

1. An individual entrepreneur can withdraw money as much as he wants. Moreover, they are considered the property of the individual entrepreneur; you can even immediately buy potatoes from the individual entrepreneur’s account in the store.
2. There is no clear size of the authorized capital.
3. Less reporting to regulatory authorities.
4. Benefits on insurance premiums.
5. Fines for similar violations are lower than for LLCs.
6. There is no need to maintain full accounting records.
7. Possibility of using more flexible taxation.
8. Simplified registration procedure due to less documentation.
9. Smaller state fee.

• Flaws:

1. Restrictions on conducting certain types of business activities.
2. The individual entrepreneur is responsible for all personal property. If they write off the debts, they might even take the TV from the house.
3. Difficulties in expanding business, namely problems with attracting investors.
4. Insufficiently developed legislative framework in relation to IP.

2. LLC

Note It is logical to open an LLC only when you are sure that you want to become a brand and grow from a freelancer into your own organization.

• Advantages:

1. Scalability, namely the ability to attract private investors. In addition, you can eventually grow into an open joint stock company and even enter the international market.
2. It’s easier to work with counterparties and receive deferments, installment plans, etc.
3. Branding, yes, yes, individual entrepreneurs don’t have that.
4. Usage banking services, which are inaccessible to individual entrepreneurs.
5. Liability is limited. If the money in the LLC account runs out, then no one will touch your personal ones.

• Flaws:

1. You can’t just take the money for yourself, you have to calculate your salary and pay taxes on it.
2. The registration procedure is more complex and the fee is higher.
3. Large volume of reporting.
4. More liability for obligations, but remember that you do not risk personal property (despite point 5 of the previous list, practice shows that it is quite difficult to sue an LLC, which means it is more difficult to take away property if it belongs to the founder and not the company. But this rather, it is fair in courts with individuals. The state is unlikely to want to lose the case and will hire better lawyers than yours).
5. Maintaining complete accounting and tax records.

Registration procedures

1. Individual entrepreneur - 800 rubles and 5 days

1. Determine the type of activity.
2. Determine the taxation system.
3. You pay the state fee - 800 rubles.
4. Prepare a package of documents for individual entrepreneur registration:
   • Application for registration of individual entrepreneurs (you must be told the required form);
   • A copy of the passport of a citizen of the Russian Federation;
   • Receipt for payment of state duty.
5. Submit documents for registration with the tax office.
6. You receive confirmation of individual entrepreneur registration from the tax office.

Note In some regions of the Russian Federation, slight differences from the above algorithm are possible.

2. LLC - 4000 rubles and 7 days

1. Select the activity code according to OKVED.
2. Choose the LLC name.
3. Choose legal address(it is advisable to use a real address, not a mass registration address).
4. Determine the number of founders (you can do it with a partner, or you can do it yourself).
5. Select a tax system (this will be discussed below).
6. Form authorized capital OOO.
7. Pay the state fee (the same 4000).
8. Prepare a package of documents for registration:
   • Application for registration of an LLC (the form will be provided on site);
   • LLC Charter;
   • The decision to create an LLC or minutes of the meeting of founders, if you are alone or with a friend, respectively;
   • Receipt for payment of state duty;
   • Application for transition to the simplified tax system, if required.
9. Submit documents for registration with the tax office.
10. You receive registration confirmation documents.
11. Order a print.
12. Open a bank account and start working.

If you decide to open an individual entrepreneur or LLC, then do not rush to pay for everything yourself. There may be financial support programs for entrepreneurship in your region.

Tax systems

We will consider the following taxation systems for individual entrepreneurs/LLCs: OSNO, simplified tax system, PSN (only for individual entrepreneurs).

1. BASIC

BASIC ( general system taxation) - a traditional regime in which companies maintain full accounting, submit reports once every 4 months, and also pay the following taxes:

1. Personal income tax - income is taxed at a rate of 13%.
2. Property tax for individuals - depends on the entire inventory value of the property and is 0.1% -2.0%.
3. VAT is a tax on the sale of goods, works or services. May be charged at the following rates: 0%; 10%; 18%.

1. Corporate income tax - profits are taxed at a rate of 20%.
2. Organizational property tax - all property is taxed in full, even a bicycle, if you have one, at a rate of up to 2.2%.
3. VAT - sales of goods, works or services are taxed at the following rates: 0%; 10% and 18%.

2. simplified tax system

STS (simplified taxation system) is a taxation system in which an individual entrepreneur or LLC is exempt from paying VAT, income tax (only LLC), personal income tax, property tax (only individual entrepreneur). Other taxes and fees are transferred in the standard manner (transport, land and water taxes, as well as contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund). By the way, the simplified tax system is further divided into:

1. simplified tax system income (6% rate, reporting once a year, pay 4 times a year);
2. STS income reduced by the amount of expenses (rate 5-15%, reporting once a year, pay 4 times a year).

In addition, in some regions, local authorities may reduce the tax rate, so check with your region. Note that this form of taxation (STS in general) is much more suitable for small and medium-sized businesses than OSNO. You don't want to pay huge taxes, do you? This means you have time to apply for the simplified tax system on time if you decide to go into business. Fortunately, programmers are not included in the list of exceptions from the simplified tax system.

3. PSN (IP only)

PSN (patent taxation system) - can only be used by individual entrepreneurs. In this system, a patent is acquired, the value of which replaces the payment of taxes. Such a document is issued for a period of no more than one year.

• What is taxed: potential income (calculated separately by the tax authorities).
• What is the rate: 6%.
• Payment frequency: once a year.
• Reporting: no.
• What's sad is that you have to pay even if you make losses.

Conclusion: If you are legalizing, then it is better to hurry up and register under the simplified tax system, so as not to pay a lot of money in the future. One day, perhaps, you will switch to the main tax system, but for this you will need to earn more. We sincerely wish you to earn this kind of money yourself, without partners.

If you decide to open a business, then remember that there are also insurance premiums in addition to taxes. For example, for individual entrepreneurs in 2018, the insurance premium is 32,385 rubles + 1% on income over 300,000 rubles. This fee must be paid even if you, as an entrepreneur, have been inactive for the entire year.

A short summary: if you, for example, are a computer science teacher and receive a small salary, but you have some odd jobs, then, from the point of view of common sense, registering an individual entrepreneur or LLC will only hit your budget and nerves. It’s easier for you to spend a couple of days and calculate all third-party income for the year and pay 13% tax.

If you receive good income and permanent orders on the side, which give you an income per month that is more than the salary of two teachers in a provincial town, then it is better to register an individual entrepreneur, because the tax office will still someday notice your shadow income and this will result in big losses for you, both temporary and material.

How and where to start working?

Before you leave your current job and fully switch to freelancing, think about it again. After all, first you need to create at least some kind of financial “cushion” so that you can provide for yourself at least for one quarter. Keep in mind that you may get sick and there will be less money... You can read more about freelance sick leave in the article on T-Zh.

In addition to a financial cushion, it is advisable to have a portfolio of completed work. If you don’t have one, then it’s better to start creating it on the weekends or in the evenings after work. How to do this? Take part in working on open source projects. To do this, just go to GitHub or read our articles:

How to properly contribute to Open Source was described in detail by user MarcDiethelm on GitHub.

After you have a portfolio, you can create a website for yourself so that you can somehow be found on the Internet and have a look at your work. You can do this absolutely free (just pay for utilities) using Jekyll and GitHub Pages.

So, there is a presence on the Internet, there is a portfolio, an individual entrepreneur has been registered (or not), but there are no orders. What to do? Don't panic, you didn't quit your current job, right? Now you have two roads and you can choose both: offline and/or online.

1. Offline

We go to any message board, write about ourselves as briefly and to the point as possible (only without deception) and wait for responses. It is better to write an ad on several boards, it will have more effect. Don’t forget that you should always insure yourself when working with customers. To do this, you can take an advance payment and draw up an agreement.

2. Online

It is best to work online on freelance exchanges - on them you are, as a rule, insured against fraud, since the administration of the exchange acts as an intermediary between you and the customer.

2.1. International exchanges

Warning

If he writes to you potential client and offers to complete a test task before starting work, then send him a link to your portfolio. If after this he asks you to write a test site or some program, then offer him to pay you a test fee. Better yet, offer to meet and conclude an agreement, if possible. This way you can protect yourself from free labor on scammers.

Remember that most often you are asked to complete a test task when you want to get a job somewhere. If a person comes to you with a job offer, it means that he has made his choice. And they don’t go to someone else’s monastery with their own rules. Just remember this.

Conclusion

You can combine work as a freelancer on the stock exchange and offline. This is how you get more money. But remember that in reality a client comes to you because he has already made a choice or is making it among a narrow circle of specialists, but on the Internet you yourself will be something like a client for a client. Yes, it sounds strange, but freelancers are often so competitive that they are willing to reduce the price to a minimum. Therefore, do not rush to quit your job after the sweet stories of a freelance electrician or a freelance tailor. Their profession is always and everywhere in demand, yours too, but it is more unique and it is not a fact that there will be many orders in your city.

Disadvantages of freelancing on the Internet

• There is a lot of competition.
• You need to have a fairly large portfolio to stand out from other programmers (this mostly applies to web developers, but still).
• When working with foreign exchanges It is advisable to know English and, just in case, another popular European language(eg German or Spanish).
• Time zone difference. The customer's response may be delayed if it is night in his country and day in your country.
• Sometimes the exchange may freeze money while a dispute with the customer is resolved. Sometimes the exchange may make a decision against you.
• Exchange and bank commissions for money transfers.
• The exchange may not withdraw money to Russian payment systems (in this case, there is PayPal).

The advantages of freelancing on the Internet

• Relative anonymity, the ability to restore your reputation with a new nickname.
• The ability to work from anywhere in the world where there is Internet.
• The intermediary (exchange) regulates disputes and saves your (or not yet your) money in the event of a dispute.
• The work is structured according to the following chain: technical specifications-result-edits-payment. That is, without unnecessary conversations with the customer.
• A variety of payment systems for remuneration.
• Payment for orders in foreign currency.

Disadvantages of freelancing in reality

• Lack of clients at first.
• The need for promotion.
• Here you will not be able to change your nickname and start over if your reputation is damaged.
• It is advisable to have at least some kind of office or a normal place for meetings with customers.
• The need to communicate directly with customers, sometimes offering your work by visiting local businesses.

The advantages of freelancing in reality

• Relations with the customer are regulated by an agreement, with which you can directly go to court and receive compensation.
• There are no fees when transferring from card to card (or not as high as with exchanges) or when paying in cash.
• Communication takes place in the native language.
• You receive money upon completion of the task.
• Possibility to take advance payment.

However, remember that leaving a permanent job is a big deal. financial risk, if you have no other sources of income and rely only on freelancing. First, create a financial cushion; then evaluate your moral fortitude; write a list of reasons why you need to go freelance; Assess the situation around you and the demand for your knowledge, and only then gradually enter freelancing. This will be safer both for finances and for nerves.

The practice of hiring freelancers (from freelance - “outside staff”) is becoming increasingly popular. After all, for such employees there is no need to rent premises, buy furniture and office equipment. Today, copywriters, journalists, lawyers, designers, programmers, cost estimating engineers, etc. work as freelancers.

Work with freelancers can be structured within the framework of an employment or civil law contract. The latter type of relationship is more common in Russian practice. Typically, freelancers have the following agreements:

• contract agreement;
• agreement paid provision services;
• copyright agreement.

Which one to choose depends on the customer’s goals and what exactly he would like to receive as a result of cooperation with a freelancer.

How to conclude a civil contract with a freelancer

A contract is concluded if the customer is interested in a specific result that is conveyed as a result of the work. The freelancer determines the method of performing the work independently; the customer has no right to interfere with his activities. But if desired, the customer can include intermediate stages of delivery of work in order to make adjustments to the progress of work. Also, the customer will be able to better control the progress of work and if the contractor works too slowly, he will react in a timely manner and find another one.

If the customer cares not so much about the result as about the process of performing the work, then it is advisable to enter into a contract for the provision of paid services. In this way, legal, accounting, and psychological consultations can be formalized. However, in this case, it will be more difficult for the customer to prove that the work was performed poorly.

The form of the civil contract is developed by the customer. But it is advisable to include the following points:

• deadlines for completing the work and the contractor’s responsibility for delays (for example, fines or penalties);
• the procedure for accepting work (as a rule, these are certificates of completed work), the procedure for eliminating deficiencies, deadlines for accepting work;
• the price of work can be fixed and flexible (in the first case, the customer and the contractor do not have the right to revise the amount of remuneration);
• payment procedure, terms and frequency of payment for work, cost of a unit of work (hour, 1000 characters, square meter, etc.);
• payment method (for example, transfer to a bank card);
• rights and obligations of the customer and contractor;
• liability of the parties for damages caused.

It is worth stating that electronic correspondence between the parties has legal force. This will simplify the collection of evidence in the event of disputes.

How to conclude an employment contract with a freelancer

Since 2013 home work brought into the legal field. Thanks to amendments made According to the Labor Code, it is possible to conclude an employment contract with freelancers. This is done remotely using electronic signatures. At the same time, such an employee must also familiarize himself with all local acts employer.

However, the employer is still obliged to send the employee a paper copy of the employment contract. This must be done by registered mail with a description of the attachment. Also, upon request, the remote employee must be provided with documents for processing maternity benefits and sick leave.

The employment contract must comply with all the standards laid down in Labor Code. In relation to a freelancer, it must contain the full name. employee, his passport details, TIN, SNILS, registration address. In relation to the employer: name of the company (full name, individual entrepreneur), INN/KPP, legal address.

The employment contract must contain:

• date and place of conclusion of the contract;
• duration of the contract: fixed-term or unlimited;
• place of work of the remote worker (his address), including special requirements to the workplace (access to the Internet, absence of extraneous noise, etc.);
• remuneration procedure;
• the procedure for accepting completed work, requirements for the preparation of final results;
• the procedure for compensation for used consumables and other expenses that home work involves (for example, payment for Internet access, mobile communications, electricity, etc.);
• the procedure for providing tasks, necessary materials and equipment;
• homeworker working hours (no more than 40 hours);
• conditions for terminating the contract (they should not be discriminatory).

It is worth considering that overtime homeworkers are not paid additionally. This is due to the specifics of the organization of their work. At the same time, they are subject to the organization’s bonus system, all compensation and allowances.

An employment contract with a freelancer today is the exception rather than the rule. The reasons are the high tax burden, as well as the lower focus on results that a freelancer has.

How to pay taxes on freelance compensation

The only one in a legal way payment of remuneration to a freelancer is his personal bank account (transfer to a bank card). Anonymized electronic wallets are not suitable for these purposes. The customer can also issue money in cash under the personal signature of a remote employee. For obvious reasons, this method of paying remuneration makes no sense.

It is worth noting that a civil contract does not relieve the customer of the obligation to pay taxes. In this case, the customer acts as a tax agent. He must transfer 13% personal income tax from the freelancer’s remuneration.

Also payments remote employees are subject to contributions to the Pension Fund. In general, the tariff in the Pension Fund of Russia is 22%. But depending on the type of activity in which the company is involved, reduced preferential tariffs may apply. But contributions to the Social Insurance Fund are paid only on a voluntary basis, if this is provided for in a civil law agreement.

There is one exception - if the freelancer interacts with the customer as an individual entrepreneur or on behalf of an LLC. In this case, the freelancer takes care of all the tax time.

In the case of an employment contract, all contributions required by law are paid. off-budget funds- in the Pension Fund and the Social Insurance Fund. Remote employee has the right to annual paid leave, can count on payment sick leave and go on maternity leave.

It has been written more than once in our magazine about how important it is for a freelancer to enter into an agreement with a customer, and what points should be included in it. Today we will return to this topic again, and, as our readers requested, we will present concrete example contract, a template that you can use in your work.

the site again asked for help to the head of the company TumanovaGroup, lawyer Marina Alexandrovna Davydova.

To begin with, I would like to understand several nuances - when you need to sign an agreement, what documents, in addition to the agreement, may still be required, and whether a public offer agreement is enough for cooperation with customers from other cities and regions.

Freelancers in most cases cooperate with customers from other cities and regions. What documents are needed for a transaction to be considered legal? Agreement, deed, payment order, or something else? Is there any difference between those freelancers who are registered as individual entrepreneurs and those who have chosen an LLC?

- First of all, it is necessary to decide on what terms the customer and freelancer interact. It is possible to conclude both an employment and civil law contract.

In the first case, the nature of the interaction customer (employer) and freelancer must have a permanent basis. A freelancer obeys the internal labor regulations of the customer (employer) and performs his functions at the same time every day (in shifts). Such legal relationships are called labor relations. Acts and payment documents are not provided in this case, since the activities of a freelancer are stipulated by an employment contract, job description and remuneration occurs in the form of salary (wages). In this case, the customer (employer) must provide the freelancer with annual paid leave, as well as other social guarantees in accordance with labor legislation Russian Federation.

The second option is the conclusion of a civil contract , namely, an agreement between an agent and a principal, the provision of services for a fee (many now cooperate on barter terms), etc. Again, the legal nature of the agreement is determined by the conditions agreed upon by the customer and the freelancer. Payment for services under such an agreement is made to the bank account freelancer - individual entrepreneur, or to a freelancer's bank account, registered as a company with limited liability. In both cases, admission cash to the account is confirmation of payment for the freelancer’s services. In addition, I recommend that each action of the parties be recorded in a deed or an additional agreement in the event of a change or expansion of the conditions. In the future, this will eliminate disagreements and will also help prove the parties are right in the event of a lawsuit. The possibility of signing an agreement exists in the form of fax communication with a mandatory two-sided signature and, if available, a seal. It is up to date to send original documents by mail. This is the essence of concluding acts and agreements. The first appendix to the contract between the customer and the freelancer is a list of services with a detailed description of them. Next is the act of completed work (or an interim act if the work is partially completed).

Is it correct to say that it is enough to publish a public offer agreement on your website for the sale of goods and services to persons from another city? Will it be possible to use it to prove that you are right if controversial situations, or is it still safer to sign an agreement on paper with each customer?

- I am somewhat bureaucratic in such matters and welcome written transactions, that is, the agreement is in my folder, printed, signed and sealed.

But this does not exclude the legality of the offer published on the official website of the company/freelancer/service provider. Thus, in accordance with Article 426 Civil Code RFA public contract is an agreement concluded by a person engaged in entrepreneurial or other income-generating activities, and establishing his obligations for the sale of goods, performance of work or provision of services, which such a person, by the nature of his activities, must perform in relation to everyone who applies to him ( retail, transportation by public transport, communication services, energy supply, medical, hotel service etc.). A person carrying out entrepreneurial or other income-generating activities does not have the right to give preference to one person over another person with regard to concluding a public contract, except in cases provided for by law or other legal acts.

note that a public agreement does not require paperwork and signing, since confirmation of its conclusion is the execution of an application, order and the subsequent receipt of funds to pay for the specified form.

To summarize, the offer agreement published on the official website of the contractor has legal force.The obligations that arise in a written contract, by their legal nature and its consequences within the framework of civil law, are no different from the obligations that arise as a result of the acceptance of an offer.

I will give a short form of the offer agreement between the freelancer and the customer. The parties can optionally expand it by adding positions and conditions of interest.

SERVICE AGREEMENT

LLC "Mega" represented by general director Kim Oleg Anatolyevich,acting on the basis of the Charter

hereinafter referred to as “Customer”,

Ivanov Ivan Ivanovich, Certificate INN 00000000/OGRN 0000000000000

hereinafter referred to as the “Contractor”, have entered into this agreement as follows.

1. Subject of the agreement

1.1. Under the contract for the provision of paid services, the Contractor undertakes, on the instructions of the Customer, to provide the services specified in clause 1.2 of this agreement, and the Customer undertakes to pay for these services.

1.2. The Contractor undertakes to provide the following services:

Design design of the project - develop tone, graphic images,

hereinafter referred to as “Services”.

1.3. Work completion time from "_ 01 __" ____May _____ 20 15 __ to "__ 01 _"__June _______ 20 _15 _ G.

The contractor has the right to complete the work ahead of schedule.

1.3.1. Services are considered provided after signing the Certificate of Acceptance and Delivery of Services by the Customer or his authorized representative.

2. Rights and obligations of the parties

2.1. The performer is obliged:

2.1.1. Provide Services in accordance with clause 1.2. of proper quality.

2.1.2. Provide the Services in full within the period specified in clause 1.3 of this agreement.

2.1.3. The contractor is obliged to perform the work personally without the involvement of third parties.

2.2. The customer is obliged:

2.2.1. Provide all necessary information to the Contractor for the full timely execution of the services specified in clause 1.2.

2.2.2. Pay for services according to from clause 3.1.

2.3. The customer has the right:

2.3.1. Without interfering with the activities of the Contractor, monitor the progress of the services.

2.3.2. Refuse to perform the contract at any time before signing the act by paying the Contractor part of the established price in proportion to the part of the Services provided performed before receiving notice of the Customer’s refusal to perform the contract.

3. Contract price and payment procedure

3.1. The price of this agreement consists of:

3.1.1. Contractor's Remuneration 75,000 (seventy-five thousand) rub. 00 kop.

3.1.2. The Contractor's expenses amount to 10,000 (ten thousand) rub. 00 kop.

3.2. The price of this agreement is:

85,000 (eighty-five thousand) rub. 00 kop.

3.3. Payment for services is made by transferring funds to the Contractor's bank account specified in clause 7.

3.4. Prepayment for services is 70% by transferring funds to the Contractor's bank account specified in clause 7. The balance of payment is paid on the day the work acceptance certificate is concluded.

4. Responsibility of the parties and procedure for resolving disputes

4.1. For violation of the deadline, the Contractor will charge a penalty of 0.1% of the amount specified in clause 3.2 of the Agreement for each day of delay.

4.2. For late payment, the Customer pays the Contractor 0.1% of the amount specified in clause 3.2 of the Agreement for each day of delay.

4.3. The parties bear responsibility in accordance with the legislation of the Russian Federation.

4.4. The pre-trial procedure for resolving disputes is mandatory and includes filing a pre-trial claim within three calendar days from the moment the dispute arises.

5. Final provisions

5.1. Additions and changes are made to the Agreement by drawing up a bilateral additional agreement.

5.2. The agreement is drawn up in two copies having equal legal force.

6. Addresses and details of the parties:

We thank Marina Alexandrovna for her help!

You can download a sample of this agreement . Please note that those points that you must indicate yourself are highlighted in red.

Take it into service and use it for your health!