Features of relations with self-employed: what an employer needs to know

According to the requirements of Federal Law № 422-FZ of November 27, 2018, “On the implementation of the experiment to establish a special tax regime “ Self-employment tax”, self-employed persons cannot have an employer and involve employees under employment contracts. Thus, the relationship between the self-employed and the customer should be of a civil nature.

Identification of labour relations is the basis for the inspection and prosecution of employers liable for violations of labour and tax legislation.