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  Telecommuters: hiring, separate business unit and etc.

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Telecommuters: hiring, separate business unit and etc.

In the number 8 of journal "Accounting in tourism " from August 2013 AS-AUDIT experts examined the issues of labor relations of travel companies with remote workers.

Separate business unit

Of course, employers are not entirely beneficial to have on the balance of separate divisions workers carrying out their work activities at the home. This implies the following "uncomfortable " for the employer's point: payment of personal income tax based on the location of the branch office; registration of a separate division in the social insurance funds (if it has a bank account , balance sheet and calculates wages to the workers).

The tax authorities did not have a clear mechanism for determining the separate unit in this situation. For example, in a letter dated May 24, 2006 N 03-02-07/1-129 of Russian Ministry of Finance has determined that an employee working "at home" in another city, there is no obligation to sign into a local tax. But , at the same time, there are a number of letters (Letters from the Russian Ministry of Finance 23.03.2013 , the N 03-02-07/1/18299, from 18.03.2013 N 03-02-07/1/8192, from 12.10.2012 g N 03-02-07/1-252, from 07.06.2012 N 03-02-07/1-137, from 05.05.2012 N 03-02-07/1-109), which impose on the tax authorities taking decision on whether a given workplace separate division. Although uniquely identify workplace remote worker as a separate division will be quite problematic.


Article 312 of the Labor Code of the Russian Federation requires the employer to make an employment contract for remote operation with a remote worker. An organization can rent an apartment in another city for its employees in order to implement it in action. Often, these apartments can not be determined as separate division, since this must be present insignia of the organization (a sign , other attributes).

Теги: PIT, Separate business unit, Telecommuter, The Ministry of Finance of the Russian Federation

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