Ukuqondiswa kwezisebenzi kwenye indawo endaweni entsha yomsebenzi.

Nokubuyisela lapho abasebenzi ukuze umsebenzi omusha ezihambayo

abstract

Isihloko esichaza futhi inikeza isiqondiso abasebenzi iziqondiso ukuze endaweni entsha umsebenzi nezindlela nokubuyiselwa izindleko exhunywe ne ukuthuthela kwenye indawo.

Amagama angukhiye: isiqondiso abasebenzi kwenye indawo, ukudluliswa izindleko zesikhashana lapho umsebenzi ezihambayo, izinkokhelo abasebenzi, ukujikeleza, ephakamisa.

Amagama angukhiye: isisebenzi kwenye indawo, ukuthunyelwa yesikhashana, kuthuthwa izindleko lapho izinzuzo umsebenzi abasebenzi, ukujikeleza, ephakamisa.

1. 1. ukujikeleza ochwepheshe.

inhlangano ngayinye okuhloswe ngaso lwekutfutfukisa, ukuthuthukiswa ezifundeni ezintsha kanye nezimakethe ngokuvula amayunithi abo ngokushesha noma kamuva ubhekene nokushoda kwabasebenzi abaqeqeshiwe. Ukuze uqinisekise ukuvulwa ngesikhathi esifanele, ukusebenza bushelelezi nokufanele amayunithi ezintsha avame endaweni ezahlukene, kukhona isidingo izinkomba abaqeqeshiwe okusekelwe izidingo ezinkampani amazinga isikhathi eside ngenxa yeziteleka. Ngokuvamile, izithakazelo ibhizinisi ehilela ekushintsheni izindawo zokuhlala.

Ngakho izimo yentuthuko lenhlangano ukunikeza, futhi, kwezinye izimo, zidinga isenzo esenziwa ukujikeleza abasebenzi, okungukuthi, ebathumela endaweni entsha lomsebenzi. Le isixazululo ukuphathwa, ngokuvamile zibangelwa izimo ezimbili eziyinhloko:

- Staffing ukuvulwa iyunithi abasebenzi abaye bathola ukuqeqeshwa yenkampani, kodwa akudingeki isipiliyoni somsebenzi, kanye nezinye izimo ezidinga ebukhoneni ochwepheshe abaqeqeshiwe kanye nesipiliyoni ukusekela kanye ongabaqeqesha;

- ukutholakala izikhundla asinamuntu ngesikhathi ukuxoshwa isisebenzi, ngaphambili kulesi sikhundla isikhathi esithile yokusesha kanye ukuqoka ilungu elisha kwabasebenzi.

1. 2. Imiphumela a "okusheshayo" isixazululo.

Njengoba umkhuba ubonisa, abaqashi abaningi abayibheka njengebalulekile anqume izinguquko kungakhathaliseki ukuthi izimo zokusebenza kulesi sigaba sama-abasebenzi ngokwandisa amaholo abo. Ikakhulukazi, nesanda izindleko wanezela nokuphakama kwezindleko zokuphila, travel, iselula, ngesibonelelo ngezinye izikhathi nsuku zonke futhi ikhokhelwe ngesimo amabhonasi noma ezinye izinkokhelo sikhuthazo. Amanani kufakwe kwabasebenzi izindleko kwenhlangano, kuthiwa intela ngesikhathi kwentela engenayo ngamunye (lapha - PIT) futhi zaba ngezinjongo zentela inzuzo.

Ngokusebenzisa lesi sinqumo, emahlombe umqashi amanga izindleko ezengeziwe ukukhokhwa ingxenye yezinzuzo amaholo, kukhuphuke ngo nenani lentela kugodliwe yengeniso wesisebenzi (ngemuva kwalokhu - PIT) ukuze ayogodlelwa abamukeli phezu ukudluliselwa iminikelo umshwalense kulezi amanani. Lapho cishe i Inethiwekhi ebanzi yophathina Amahhovisi uhlulekile ukulawula izinkokhelo okuqhubekayo nobuqiniso yabo. Lezi kwakho kokubili lokho okuqokelekile njengoba ukwandisa ubukhulu nomholo isilinganiso umsebenzi, kubalwa kanye ekhokhelwe umsebenzi ezimweni ebekiwe.

Ngaphezu kwalokho, lesi simo kungaba khona ukungqubuzana ngokuya intela kanye komthetho wezabasebenzi. Ngokusho p. 1 tbsp. 252 we Tax Code of the Russian Federation (ngemuva kwalokhu - Code Tax) izindleko zibalwe ngezinjongo zentela inzuzo, kumele kulingane kwezomnotho, bodokotela, elalihlotshiswe ngokuhambisana nomthetho osebenzayo, futhi wenza ukuba bafeze imisebenzi okuhloswe ngaso odala imali. Futhi, ochwepheshe iziphathimandla zezimali kanye intela (incwadi eya Russian Ezezimali Ministry of 22.02.2007 № 03-03-06 / 1/115 kanye FTS Russia 2011 № KE-4-3 / 5165) cabanga amaholo esungulwe, uma imigomo yesivumelwano umsebenzi umsebenzi kunqunywa ukuthi lemali yokukhokha abuzwa wona umsebenzi empeleni kwenziwa. Okungukuthi, imigomo yenkontileka umsebenzi umsebenzi othize kumele isethwe nemali ethile yokukhokha ngokheshi noma nganoma yiyiphi indlela.

Vula uhlu zabasebenzi zaba ngezinjongo zentela inzuzo enhlanganweni inikezwe Art. 255 we Tax Code. Ngakho, noma yiziphi izinkokhelo abasebenzi le njongo, kungenziwa kunakwe uma kuba:

- ukusetha uhlelo wage

- sihlinzekela ukuqashwa noma Isivumelwano esenziwe ngokuhlanganyela;

- ihlangabezana nezidingo Art. 252 we Tax Code.

Ngezinye izikhathi elisetshenziswa umkhuba ukunikeza eside ikhefu ngaphandle kwenkokhelo futhi ngaphakathi iqondiswe abasebenzi Moonlighting. Ngokusekelwe ekhishwe Kulezi zimo, amadokhumenti, lo mugqa has izici ngomsebenzi, okuyinto ngokwengxenye kuqinisekiswa uhlobo izindleko kanye ukubhalisa "inkonzo umsebenzi ngomsebenzi." Esimeni amacala enkantolo impikiswano la maqiniso ukukhonza njengesisekelo ukudalwa ezibophweni ezingokwezimali ezengeziwe lenhlangano nobhoko kulokho ayekuthunyiwe. Fakazela izinkokhelo okubhekiswe wenza ngeke kwenzeke ngenxa ukufakwa kwabo kule kwabasebenzi.

Kulesi sibonelo, ukwenza nezidingo bentela ngaphandle athuthukiswe inhlangano izenzo wendawo ofaneleyo kuyoba cishe akunakwenzeka. Ngaphezu kwalokho, lapho isinxephezelo nezindleko kwenhlangano ukuze ukhokhele ilivu yokugula, Isikhwama yokuphepha komphakathi lezi zindleko ayikwazi kunakwe ngokufanele.

3. Isicelo imithetho yezabasebenzi.

Isisebenzi kwenye indawo.

Ngesikhathi esifanayo Art. 72 soMthetho Wobudlelwano Ikhodi WaseRussia (ngemuva kwalokhu - Wobudlelwano Ikhodi) sichaza igama elithi nemibandela ukudluliswa kwabasebenzi bakahulumeni ukuthi omunye umsebenzi nokushintshwa unomphela noma okwesikhashana ukwenza imisebenzi yayo kanye (noma) iyunithi kwesakhiwo. Kubandakanya enikeziwe umqondo - (. Article 72,2 se-Code Labour) ukudluliswa yesikhashana. Ngakho, komthetho wezabasebenzi sihlinzekela ukudluliselwa okwesikhashana isisebenzi omunye umsebenzi nomqashi efanayo isikhathi unyaka kuze kube phezu kwesivumelwano esibhaliwe amaqembu. Uma ekupheleni kwesivumelwano kwesikhathi umqashi ayinikezi kanye umsebenzi akudingi ukunikezwa umsebenzi odlule, ukudluliswa yesikhashana kufanele kubhekwe unomphela. Imibandela ezifaka futhi, nge ncazelo, zihlanganisa displacement kuyinto ngokufaneleyo nangohlelo ngaphambi nomqashi isisebenzi ukusebenza kwenye indawo.

Kuyadingeka ukuhlukanisa phakathi ukudluliselwa okwesikhashana kwenye umsebenzi ngomsebenzi. uhambo Okokuqala ibhizinisi - uhambo ngemiyalo yezikhulu umqashi umsebenzi isikhathi esithile ukwenza izabelo isevisi ngaphandle endaweni yokusebenza unomphela (Article 166 Code Labour.). Kuphoqelekile ngokuba isisebenzi, nokwenqaba wesisebenzi abangenangqondo kusukela kungukuphula zomsebenzi isiyalo, njengoba ukudluliselwa okwesikhashana kungenzeka kuphela imvume umsebenzi (kwesivumelwano mutual). Okwesibili, ngokungafani ukudluliselwa okwesikhashana uhambo ibhizinisi kungaba kwenziwe endaweni efanayo nasemsebenzini. Okwesithathu, ngesiqondiso ngezebhizinisi umsebenzi wenza ethile inkonzo umsebenzi, futhi ayizange inikezwe eminye imisebenzi. ukudluliselwa lesikhashana (kuhlanganise nalezo angadingi kwemvume umsebenzi) kusho ukuthi kumele wenze umsebenzi imisebenzi ejwayelekile ngesikhathi sokudlulisa, ngesikhathi sokusebenza ngaye. Akukhona njalo kungenzeka ukunquma inkathi idatha ukuthumela Ochwepheshe kwenye indawo kanye nokusebenzisa imisebenzi yabo.

silondoloze yesiqinisekiso okuthunyelwe odlule kanye nezinye izinhlinzeko elihambisana izithakazelo amaqembu, kuyafaneleka ukuhlinzekela imigomo yesivumelwano okwengeziwe ukudluliselwa umsebenzi.

Nokubuyiselwa umsebenzi (sublease) kwempahla.

Eqolo ukukhokhelwa izindleko ukuqasha (sublease) kwezakhiwo zokuhlala ukuze abasebenzi abaye bathuthela kwenye indawo. ukunxenxa izindleko (sublease) kwempahla, ngokwesilinganiso kuze kufinyelele 88% wezindleko "imbuyiselo," izinkokhelo abasebenzi, isigaba embuzweni.

Ekusebenteni, abaqashi yedolobha ukukhokhwa isinxephezelo abasebenzi ngoba sublease kwempahla lapho ukuya endaweni entsha emsebenzini njengoba ingxenye yomholo wabo.

Nokho, ngokusho kongoti Federal Tax Service Russian Federation, izinkokhelo ezinjalo musa nezidingo Art. 255 we Tax Code, futhi abakhokhelwa ngokuba ukuqaliswa zomsebenzi imisebenzi abasebenzi. Kule ndaba ngeke kubhekwe njengento inkokhelo ukuze kuzuze abasebenzi, okuyinto, ngaphansi n. 29 st. 270 we Tax Code ayikwazi kunakwe ngezinjongo zentela nzuzo (i FTS yeRussia kusuka 12.01.2009 N BE-22-3 / 6 @).

Le ncwadi efanayo, Federal Tax Service Russian Federation ivumela accounting ngezinjongo zentela njengengxenye izindleko amaholo inhlangano ehlinzeka amafulethi yokuhlala abasebenzi, inqobo nje uma isibopho esiphathelene umqashi akhokhe ingxenye inkokhelo e hlobo (ihlathululo ezithile ingakanani le ingxenye), ilungiswe inkontileka umsebenzi.

umkhuba yeKambiso kwezinye izimo zihluke umbono Federal Tax Service Ochwepheshe. Kusukela esinqumweni sango-Federal Antimonopoly Izikhungo yasesiFundeni eMoscow ku 21.03.2011, inombolo KA-40 / 1449-11 ukuzisholo kwazo (application) ka "Gazpromgeofizika" ukuze MI FTS eRussia Major bentela i esifundeni eMoscow isenzo ummangali isabelo izindleko zokuqashwa kwabasebenzi nonresident kwezinye izindleko ezihambisana ukukhiqizwa futhi yokuthengisa, nokwehlisa base zentela yentela engenayo ezinkampani yaziwa njengenye esisemthethweni. Inkokhelo yokuhlala yomphakathi (iqashwe nokukhokhwa nezinsiza Umbuso), abasebenzi non-ohlala kuze kuphele isikhathi izinkontileka zokuqashwa ihlobene isinxephezelo uma kususwa ukusebenza kwelinye izwe (Izihloko 165, 169 we LC RF). FNS izimfuneko nokukhokhwa kwentela yengeniso kulezi amacala emthethweni.

Art. 169 RF Labor Ikhodi uphoqa umqashi uma umfundzi ahamba aya kulesinye indawo ukuze sivale lapho sisilela izindleko zalo kuthuthwa kanye ngcono lapho ukuthuthela endaweni entsha yokuhlala. Ngu definition, hhayi Article 129 se-Code Labour kulezi izinkokhelo inkokhelo futhi compensatory. Njengoba kushiwo uMgcinimafa Ochwepheshe encwadini yango-14.03.2006, inombolo 03-03-04 / 2/72, izindleko ezifana abafakiwe izindleko zomsebenzi, njengoba injongo intela sisetshenziswa kubo ahlukene control zokulawula. Basuke labizwa ngokuthi "ephakamisa" futhi kufakwe ekubalweni intela engenayo njengoba ezinye izindleko ezihlobene ukukhiqizwa futhi yokuthengisa, ngesisekelo ngemaphesenti 5 p. 1 tbsp. 264 we Tax Code.

Okwamanje, ubukhulu "ephakamisa" akachaziwe ngokomthetho, ngaphandle izikhungo kwesabelomali. izindleko Moving kanye ilungiselelo sisebenti kungentiwa zifakwe ngaphakathi nezinye izindleko ezihambisana ekukhiqizeni nokudayiswa ngaphakathi Ubukhulu kuchazwe amaqembu umsebenzi wenkontileka kanye kuncike ukuhambisana nezinhlinzeko ezindlekweni idatha. 1 tbsp. 252 we Tax Code (incwadi evela eMnyango Russian Wezezimali we 23.07.2009 № 03-03-05 / 138). Okuphoqelekile imfuneko - khona yokubhaliswa zabasebenzi ngesikhathi ukuthuthela umuntu nomqashi.

Ngokuhambisana kk "Futhi" n. 2, Art. 9 we 24.07.2009 uMthetho Federal sangomhla № 212-FZ futhi 3 Art. 217 we Tax Code kusukela lemali ebekiwe akwenziwa nokukhokhwa iminikelo umshwalense kanye Intela Ukugodla ku yengeniso.

Ngakho, ngokusebenzisa uhlelo yokukhokha ukuze "lift" maqondana kulesi sigaba sama-abasebenzi, izindleko lenhlangano kungaba iyashelela futhi ebhekiwe ngokugcwele umamukeli target. Obviating isidingo ukwandisa inani izinkokhelo ku ubukhulu ngabanye kwentela engenayo ezibanjiwe.

Isinxephezelo kuhlinzekelwe emthethweni izindleko kungaba kanyekanye isinxephezeliso ukuqonda umsebenzi oke waya endaweni entsha umsebenzi, izindleko:

- abahlala endaweni entsha search isikhathi izindlu;

- izindleko izindlu eziqashisayo phezu ngaphambilini wavumelana kwesikhathi umqashi;

- izindleko amasevisi umhlabathi;

- nanoma iziphi ezinye izindleko umsebenzi bavumelana nomqashi.

Ngaphezu kwalokho, unikezwa umtsetfo lokhona, inkampani asisho bathwale izindleko ezengeziwe ukukhokhwa umshuwalense (kufika ku 2012 34% semali yokukhokha, kusukela 1.01.2012 - 30%). Izindleko 'lift "ngeke zibalwe ngezinjongo zentela inzuzo enhlanganweni, kanye iqondiswe ngokugcwele ngembuyiselo abasebenzi ngaphandle kokubanjwa kwanoma kwentela yengeniso.

Banikezwe umkhuba wamanje, igama elithi umsebenzi izinkomba endaweni entsha umsebenzi, ngokuvamile okuxoxiswene kusengaphambili. izindleko izindlu eziqashisayo kungenzeka ukunquma kusukela idatha afakwe izinsiza Inthanethi, noma, ngemva kokunikeza umsebenzi wasayina inkontileka ukuqasha (sublease) kwempahla.

Kulokhu, at the stage of ezengeziwe zabasebenzi sivumelwano phezu ukudluliswa umsebenzi kunilungele ukuhlinzekela isibopho yayo ukusebenza endaweni entsha umsebenzi ecacisiwe inkathi ethile yesikhathi. Futhi endabeni ukuqedwa yesivumelwano umsebenzi singakapheli isikhathi esibalulwe ekuthatheni isinyathelo omunye amaqembu (isigaba 3 uphinde ufune 4 Isigaba 77 se-RF LC ..) - ngokulingana buyisela umqashi kwemali esetshenziswe ekukhokhweni lift, nakho nomthelela ekwandeni zibheke kwezomnotho yezindleko.

Isinxephezelo kwabasebenzi izindleko zokuhamba kanye nokubuyiselwa izindleko ukusetshenziswa kwezimoto lomuntu siqu ngezinjongo ezisemthethweni.

Lokhu inkokhelo yenziwa abasebenzi ngenhloso nokubuyiselwa zohambo ngezinhloso ezisemthethweni. Ngokwesibonelo:

- abasebenzi nyangazonke yokugibela okwesikhashana idluliselwe endaweni omusha engase ngiwutholile endaweni yabo yokuba yisakhamuzi ngokugcwele;

- edonsa Ochwepheshe abavela emiphakathini eseduze ukusiza nekugwema ezintweni ezingezinhle emsebenzini iyunithi;

- ngqo zokuthutha kanye nezokuxhumana eziningana izifunda ezithinta ikhwalithi Ukusabalala amayunithi.

Lokhu kufakwa izindleko ukusetshenziswa kwezokuthutha yangasese inkokhelo akuyona kahle kwezomnotho, ngoba ngaphezu izindleko isinxephezelo, umqashi kufanele ukushaja futhi ukhokhe umshuwalense nalezi tibalo kusukela umamukeli ukubamba kwentela yengeniso.

Article 188 Code Labour sihlinzekela lokukhokha isinxephezelo for ukusetshenziswa kwezimoto siqu futhi umsebenzi isinxephezelo nezindleko ezihambisana ukusetshenziswa kwalo. nokubuyisela kunqunywa ubukhulu yesivumelwano zabasebenzi amaqembu amakontraga, uzwakalise ngokubhala. Njengoba ojwayelekile, lezi izinkokhelo awekho ngaphansi imali yentela siqu (Art. 9 para. 3 of Art. 217 we Tax Code). Wokukhokha ekhululiwe iminikelo umshwalense ngesisekelo ngemaphesenti "Futhi" isigaba 2 zeNgxenye 1 iSigaba 9 seSivumelwano uMthetho umshuwalense (uMthetho Federal 2009 № 212-FZ). Ukuze bavale isikhala abasebenzi izindleko:

- I-kuhambeke inani Izindleko zangempela;

- ekusetshenzisweni kwempahla siqu ngezinhloso zebhizinisi.

Njengoba kuveziwe eMnyango Wezezimali (incwadi evela eMnyangweni Russian Wezezimali 28.06.2012 № 03-03-06 / 1/326 kusukela 27.03.2012 № 03-04-06 / 3-78, ka 31.12.2010 № 03-04-06 / 6 -327 kusuka 20.05.2010 № 03-04-06 / 6-98, ka 24.03.2010 № 03-04-06 / 6-47), kule nhlangano kumelwe ukubala inani isinxephezelo, kanye imibhalo eqinisekisa:

- okuqondene nempahla sisebenti;

- ukusetshenziswa komhiaba ngezinhloso zebhizinisi;

- lemali kuzona i imali ngabanye.

Ngokuhambisana n. 11 st. 264 yezindleko isinxephezelo ukusetshenziswa ibhizinisi izimoto izimoto siqu kufanele zibalwe ngoba kwezinye izindleko ezihlobene ne ukukhiqizwa futhi (noma) ukudayiswa, kuphela ngaphakathi kwezinkambiso eyasungulwa RF Uhulumeni Isinqumo № 2002 92 noma 1300 - 1500 ruble ngenyanga. Khokha isinxephezelo yesisebenzi ukusetshenziswa kwempahla siqu yinoma yimuphi amazinga akugcini, njengoba ukuqinisekisile Lesinqumo LoMkhandlu KaHulumeni ye Russian Federation of 30.01.2007 № 10627/06.

izindleko Isinxephezelo okuxhumana mobile

Ukufakwa ku idatha zabasebenzi isinxephezelo isakhiwo inkokhelo futhi alikwazi ukuba ukusetshenziswa ngempumelelo kanye nokusetshenziswa kwezimali zomnotho.

Ekunxephezeleni abasebenzi ezenziwe ukukhokhela izinsiza zokuxhumana izindleko ngezinhloso zokukhiqiza lungekho ngaphansi kwentela yengeniso. Lokhu kulandela kusukela n. 3 tbsp. 217 we Tax Code (incwadi evela eMnyango Russian Wezezimali 13.10.2010 № 03-03-06 / 2/178 (p. 2)). neziphathimandla zokulawula uqaphele ukuthi isevisi yokukhokha umsebenzi izingxoxo kwenziwe izithakazelo hhayi komuntu, futhi inhlangano ngokwayo. Ngakho-ke, imali encane yentela isisebenzi kulokhu ingekho (Regulation of FAS eMoscow District sangomhla inombolo 28.01.2010 KA-A40 / 15468-09, le FAS North eCaucasus esifundeni kusuka kunombolo 18.06.2009 A53-14011 / 2008-S5-14, le FAS Northwestern District kusuka kunombolo 23.06.2008 A42-5160 / 2007, i-FAS Ural District sangomhla inombolo 12.02.2008 F09-234 / 08-C2).

Umqashi inquma umnotho usayizi (umkhawulo) isinxephezelo ezihlobene wesevisi yokukhokha. Wathi isinxephezelo lungekho ngaphansi kwentela yengeniso, inqobo nje uma:

- Inhlangano uqhuba ukuhlaziya izingxoxo isisebenzi ngaphakathi umkhawulo eyabelwe ukuhambisana Okuqondiwe olusemthethweni. Ukuze wenze lokhu, sebenzisa opharetha mobile umbiko okuningiliziwe (Russian-Ministry of Finance Incwadi ka 13.10.2010 № 03-03-06 / 2/178 (isigaba 2).);

- waqinisekisa iqiniso amasevisi yokukhokha izindleko kanye nesimo inkonzo ucingo izingxoxo isisebenzi (Regulation of FAS Ural District sangomhla inombolo 22.04.2009 F09-2210 / 09-C2, le FAS Northwestern District kusuka kunombolo 06.03.2007 A56-10568 / 2005).

Ngesikhathi esifanayo lo FAS Central District Ukulungiswa yayo inombolo 24.06.2011 A35-8471 / 2009 yabhekisela yokuthi umthetho ayiqukethe uhlu kwemibhalo ezifakazela ukuthi zezimboni uhlamvu izingxoxo. Ngakho, umqashi unelungelo ukuvuma (ngomyalo noma ezinye izimiselo sendawo) kunesidingo kumadokhumenti ukulungisiswa ezinjalo.

Kungcono ukunikeza isenzo endawo uhlelo lokuxhumana yeselula, ngaphandle yemali isinxephezelo isikimu yeselula zokuxhumana izindleko. Kuze kube manje, opharetha mobile ukunikeza iphakethe sasivumela olubanzi amasevisi kubasebenzisi yenkampani.

Ukuphumelela.

Ukusebenzisa inqubo eyayifunwa umthetho ka nokubuyisela abasebenzi elihlobene ne-ukuthuthela endaweni entsha umsebenzi, kulezi zimo:

- anda kusebenta kahle kanye nekuphumelela nezindleko umqashi, yena uxolelwa ukukhokhwa umshuwalense futhi abamukeli - kusukela ukugodla izinkokhelo kwentela yengeniso kucatshangwe;

- anda nekghono ngohlelo olulawulayo imali kwezimali;

- kunciphisa ingozi izingxabano neziphathimandla zokulawula;

- ukubala nokukhokhwa kwezintela inkokhelo isilinganiso umsebenzi kwenziwa ngaphandle kokubheka isinxephezelo, okuyilona elisebenzayo futhi umnotho umqashi.