Wogwiritsitsa dziko lina malo atsopano a ntchito.

Yogwiritsa pamene kusuntha ogwira ntchito watsopano

umboni

Nkhani chikulongosola ndi amatitsogolera kwa anthu ogwira ntchito malangizo kuti malo atsopano a ntchito ndi njira yogwiritsa ndalama zogwiritsidwa ndi kusamukira ku malo ena.

Keywords: malangizo ogwira ntchito m'dera lina sukhalitsa ndalama kutengerapo pamene kusamukira wolembedwa ntchito, malipiro kwa ogwira ntchito, kasinthasintha, zitsulo.

Keywords: wantchito kudera lina, ndi yosamutsa zosakhalitsa kulipirira yosamutsa pamene antchito phindu kwa ogwira ntchito, kasinthasintha, zitsulo.

1. 1. kasinthasintha wa akatswiri.

Aliyense gulu umalimbana chitukuko zazikulu, chitukuko cha madera atsopano ndi misika ndi kutsegula mayunitsi awo posapita nthawi ayang'anizana ndi kuchepa kwa anthu ogwira oyenerera. Pofuna kutsegula yake, yosalala ndipo imayenera kugwira ntchito mayunitsi yatsopano nthawi zambiri m'dera ina, pali akatswiri kufunika malangizo ophunzitsidwa zochokera amafuna makampani ndi miyezo kwa nthawi yaitali. Nthawi zambiri, malonda kumaphatikizapo kusintha malo awo okhala.

Choncho zikhalidwe za chitukuko ya gulu kupereka, ndipo nthawi zina zimafunika kanthu mwa kasinthasintha wa antchito, ie, kuwatumiza ku malo atsopano a ntchito. Izi njira kasamalidwe, zambiri chifukwa cha zinthu ziwiri zazikulu:

- antchito malembedwe aantchito kutsegula wagawo amene aphunzitsidwa makampani, koma ndiribe kuntchito, ndi zinthu zina zimene zimafuna pamaso mwamsanga akatswiri kwambiri oyenerera yaitali kuthandiza pakukula;

- kupezeka kwa malo wopanda pa kuchotsedwa kwa wolembedwa ntchito, m'mbuyomu positi pa nthawi ya kufufuza ndi kuika m'gulu la ogwira ntchito.

1. 2. Zotsatira za "mwamsanga" njira.

Monga mmene kumapeto, mabwana ambiri kusankha kusintha zinthu machitidwe a gulu la ogwira ntchito ndi kuwonjezeka malipilo awo. Makamaka, kuchuluka kwa ndalama anawonjezera wa moyo, kuyenda, mafoni, ndi gawo zina tsiku ndipo analipira mu mawonekedwe a mabonasi kapena malipiro ena chingatilimbikitse. Ndalama m'gulu ndalama kopeleka malipiro a bungwe, ndi msonkho pa munthu msonkho (hereinafter - DZENJE) ndipo kudawerengedwa kwa zolinga phindu msonkho.

Tikamatsatira lingaliro ili, mapewa bwana kugona ndalama zina kwa malipiro a mbali ya chosangalatsa malipiro, chinawonjezeka ndi kuchuluka kwa msonkho sudzaperekedwa kwa ndalama zake wantchito wa (hereinafter - DZENJE) kuti sudzaperekedwa kwa olandira pa kulanda zopereka inshuwalansi pa ndalama zimenezi. Pamene misewu yaikulu ya maofesi pafupifupi kuugwira ya malipiro kupitirirabe ndi n'loonadi awo. accruals izi monga kuwonjezera kukula kwa zasungidwa avareji wolembedwa ntchito, masamu ndi linaperekedwa kwa wogwira ntchito milandu zinalembedwa.

Komanso zimenezi kungakhale mkangano mu mawu a msonkho malamulo ntchito. Malinga p. 1 tbsp. 252 ya Tax Code wa Russian Federation (hereinafter - msonkho Code) ndalama nkhani zolinga phindu msonkho, ayenera kukhala chuma wolungamitsidwa, zalembedwa, chokongoletsedwa ndi chilamulo applicable, ndipo anapanga kugwira ntchito umalimbana kupoletsa ndalama. Komanso, akatswiri a maulamuliro ndalama msonkho (kalata ku Russian Finance Utumiki wa 22.02.2007 № 03-03-06 / 1/115 ndi FTS la Russia 2011 № ke-4-3 / 5165) kuganizira malipiro anakhazikitsa, ngati mawu a pangano ntchito wantchito anatsimikiza zimene kuchuluka kwa malipiro ndi anamufunsa kuti ntchito kwenikweni anachita. Ndi, mawu a pangano ntchito ntchito yeniyeni ayenera anapereka ndalama zochepa za malipiro ndalama kapena mtundu.

Open mndandanda wa ndalama ntchito nkhani zolinga phindu msonkho gulu amaperekedwa ku Art. 255 ya Tax Code. Potero, zoperekazo aliyense ogwira ntchito Mwaichi, angathe kumwedwa mu nkhani ngati:

- anapereka dongosolo malipiro;

- amapereka ntchito kapena mgwirizano gulu;

- likukwaniritsa zofunikira za Art. 252 ya Tax Code.

Nthawi zina ntchito mu chizolowezi kupereka yaitali tchuthi popanda malipiro ndi internally imatsogoleredwa antchito moonlighting. Zochokera inakhazikitsa mu milandu, zikalata, mzere ali mbali ya kukachita bizinesi, zomwe mwina zikutsimikiziridwa ndi chikhalidwe cha ndalama ndi kulembetsa "ntchito utumiki kukachita bizinesi." Mu chochitika cha milandu maganizo bwalo zimenezi kutumikira ngati maziko kwa chilengedwe udindo zina ndalama gulu ogwira pa ntchito. Kutsimikizira malipiro akulimbana anapanga sadzakhala zotheka chifukwa cha kulolerana awo kopeleka malipiro a.

Mu chitsanzo ichi kuchita zofuna za ulamuliro msonkho popanda anayamba m'gulu la machitidwe zogwirizana ukhoza kukhala zosatheka. Komanso, pamene ndalama malipiro a gulu kulipira chodwala, zotchinjiriza moyo thumba ndalama izi sangathe n'komwe zololeka.

3. Kugwiritsa malamulo ntchito.

The ntchito kudera lina.

Pa yomweyo Art. 72 wa Labor Code wa Russian Federation (hereinafter - Labour Code) cholengedwa ndi zinthu kulanda ogwira ntchito ena monga kusintha chokhalitsa kapena zosakhalitsa ntchito zake ndi (kapena) structural unit. Kuphatikizapo anapereka mfundo - (. Article 72,2 wa Labor Code) kulanda zosakhalitsa. Choncho, malamulo ntchito amapereka kutengerapo zosakhalitsa wantchitoyo kuti ntchito ina ndi abwana chomwecho kwa nthawi ya chaka chimodzi pa pangano olembedwa a zipani. Ngati pa mapeto a nthawi pangano bwana sakupereka ndi wogwira ntchito sikutanthauza makonzedwe a ntchito yapita, kutengerapo zosakhalitsa amene tikambirane okhazikika. Mikhalidwe zochuluka ndipo ndi tanthauzo kuyikapo kusamutsidwa ndi kolongosoka titani bwana wantchito ntchito m'dera lina.

M'pofunika kusiyanitsa kutengerapo yochepa ntchito ina kukachita bizinesi. ulendo oyamba malonda - ulendo mkulu wa bwana wantchitoyo kwa nthawi mwachindunji kuchita kukatumikira panja ntchito okhazikika (Article 166 la Labor Code.). Ndi kuvomerezedwa kwa wolembedwa ntchito, ndi antchito a wodzikweza kukana kwa iyo ndi kuphwanya chilango ntchito, monga kutengerapo zosakhalitsa zimatheka ndi chilolezo cha wogwira ntchito (by pangano mwagwirizana). Chachiwiri, mosiyana ndi kulanda zosakhalitsa kukachita bizinesi angathe kuchitidwa mu dera limodzi ndi kuntchito. Chachitatu, pa malangizo a kukachita bizinesi wogwira ntchito amachita yeniyeni utumiki ntchito, ndipo sanagaŵiridwe ntchito zina. Zosakhalitsa kutengerapo (kuphatikizapo anthu amene popanda chilolezo cha wogwira ntchito) zikutanthauza kuti iye ali kugwira ntchito ntchito zonse mu nthawi ya kusintha, pa ntchito maola iye. Izo Sizotheka kudziwa nthawi deta kutumiza akatswiri kwina ndi ntchito za ntchito zawo.

kukhala chitsimikizo M'mbuyo Post ndi zinthu zina lolingana zofuna za maphwando, n'koyenera kupereka kwa mawu a pangano zina pa kutengerapo wantchito.

Yogwiritsa ntchito (sublease) katundu.

Zodula kwambiri ndi malipiro a mtengo wa wolembedwa ntchito yakulipidwa (sublease) a malo zogona antchito amene anasamukira kudera lina. ndalama akulembedwa (sublease) katundu, pafupifupi mpaka 88% ya okwana "malipilo" malipiro kwa ogwira ntchito, gulu funso.

Zochita mabwana malamulo amapereka kwa malipiro a malipilo antchito kwa sublease katundu pamene kusamukira ku malo atsopano a ntchito monga mbali ya malipiro awo.

Komabe, malinga ndi akatswiri Federal Tax Service la Chitaganya cha Russia, zoperekazo satsatira malamulo a Art. 255 ya Tax Code, ndi salipidwa chifukwa kukhazikitsa ntchito ntchito antchito. Mogwirizana adzakhala ankaona ngati malipiro kwa antchito, amene, pansi N lapansi. 29 St. 270 ya Tax Code sangathe n'komwe gulu zolinga msonkho phindu (ndi FTS la Russia kuchokera 12.01.2009 N KUKHALA-22-3 / 6 @).

M'kalata yomweyo, ndi Federal Tax Service la Chitaganya cha Russia limalola mlandu zolinga msonkho monga gawo la ndalama malipiro a gulu potipatsa nyumba kwa malawi antchito, anapereka udindo wa abwana ake kulipira mbali ya malipiro mu mtundu (ndi tanthauzo yeniyeni ya kukula kwa gawo lino), anakonza mgwirizano pa ntchito.

Judicial mchitidwe zina amasiyana maganizo a akatswiri Federal Tax Service. Popeza chisankho la Federal Antimonopoly Utumiki ya District Moscow pa 21.03.2011, nambala KA-40 / 1449-11 pa amanena (ntchito) a "Gazpromgeofizika" kuti MI FTS la Russia kuti Major amakhoma misonkho kudera Moscow cha machitidwe a Chakuamba pa ntchito ndalama yobwereka antchito nonresident ena ndalama kugwirizana ndi kupanga ndi malonda, ndi kuchepetsa m'munsi msonkho kwa msonkho makampani chimatengedwa ngati yovomerezeka. Malipiro malawi onse (lendi ndipo malipiro a ntchito zofunikira), si wokhala ntchito nthawi ya Mapangano ntchito chikukhudzana malipilo pamene kusamukira ku ntchito kudziko lina (Nkhani 165 169 wa LC RF). FNS amafuna atapereka msonkho munthu mu milandu ndi mlandu.

Art. 169 RF Labor Code obliges bwana vuto la kusintha kwina zoperewerazo ndalama zake wasamuka ndi kusintha pamene kusamukira ku malo atsopano okhala. Ndi tanthauzo, osati Article 129 la Labor Code zopelekazi malipiro ndi compensatory. Monga tanenera Zachuma akatswiri mu kalata pachibwenzi 14.03.2006, nambala 03-03-04 / 2/72, ndalama amenewa m'gulu la mtengo wa ntchito, chifukwa cholinga kwa misonkho umagwiritsidwa kwa iwo osiyana zolimbana kulamulira. Iwo wachinsinsi monga "zochotsa" komanso mu mawerengedwe a msonkho monga ndalama zina zokhudza ulimi ndi malonda, pa maziko a mfundo kuchuluka 5 p. 1 tbsp. 264 ya Tax Code.

Panopa, kukula kwa "zochotsa" si mwalamulo n'chiyani, kupatula mabungwe bajeti. Kupita ndalama ndi makonzedwe a wogwira ntchito angakhale m'gulu mkati ndalama zina kugwirizana ndi kupanga ndi kugulitsa mkati miyeso ndi chimafotokozera mbali mgwirizano ntchito ndi nkhani kugwilizana ndi makonzedwe ndalama deta. 1 tbsp. 252 ya Tax Code (a kalata ku Russian Ministry of Finance wa 23.07.2009 № 03-03-05 / 138). Kuvomerezedwa chofunika - pamaso pa kulembetsa ubale ntchito nthawi kusamukira ku munthu ndi abwana ake.

Malinga mas "Ndipo" N. 2, Art. 9 Chilamulo Federal pachibwenzi 24.07.2009 № 212-FZ ndi 3 cha Art. 217 wa Code Tax kuchokera kuchuluka mwachindunji sakhala kupereka zopereka inshuwalansi ndi msonkho kumana ndalama munthu.

Choncho, kutsatira dongosolo la ndalama kuti "Nyamulani" poyerekezera ndi gulu la ogwira ntchito, ndalama ya gulu kungakhale kothandiza kwambiri ndipo kwathunthu cholinga pa chandamale munthuyo. Obviating kufunika kuwonjezera kuchuluka kwa malipiro pa kukula kwa munthu kumana msonkho.

Malipilo anapereka chifukwa malamulo ndalama akhoza imodzi zoperewerazo kumvetsa wantchito amene anasamukira ku malo atsopano a ntchito, ndalama:

- tikukhala mu malo atsopano pa nyumba kufufuza nthawi;

- mtengo wa nyumba yobwereka pa poyamba anavomera ndi nthawi abwana ake;

- mtengo wa misonkhano malo;

- zofunika zina wantchito anagwirizana ndi abwana ake.

Komanso anapatsidwa malamulo panopa, kampani sumabala ndalama zina kwa malipiro a premiums inshuwalansi (mpaka 2012 34% mwa kuchuluka malipiro, kuyambira 1.01.2012 - 30%). Mthumba "Nyamulani" adzakhala ayesedwe zolinga phindu msonkho bungwe, komanso mokwanira anawalozera kwa reimbursement antchito popanda deduction a msonkho munthu.

Popeza mchitidwe panopa, mawu wantchito mayendedwe malo atsopano a ntchito, kawirikawiri negotiated pasadakhale. mtengo wa nyumba yobwereka n'zotheka kudziwa kuchokera deta anaikidwa chuma Internet, kapena, pambuyo popereka wantchitoyo anasaina pangano mgwirizano (sublease) katundu.

Pankhaniyi, pa siteji ya pangano zina thukuta kulanda wantchito nkokoma kupereka kwa udindo wake ku ntchito mu malo a ntchito mwachindunji nthawi. Ndipo pa nkhani ya kuchotsa mgwirizano ndi ntchito pa nthawi imene inatchulidwa pa kanthu mmodzi wa zipani (ndime 3 ndi kunena 4 Article 77 a LC RF ..) - malinga ndi reimburse bwana ndalama zimene zimagwiritsidwa pa malipiro a m'mwamba, chimene kusokoneza kukula kwa kuthekera chuma ndalama izi.

Malipilo a anthu ogwira ntchito mtengo wa kuyenda ndi reimbursement ndalama ntchito magalimoto munthu zolinga boma.

malipiro uwu wapangidwa ndi ogwira ntchito ndi cholinga reimbursement ndalama kuyenda zolinga boma. Mwachitsanzo:

- alipirire antchito mwezi mongoyembekezera kunditumiza ku malo atsopano ntchito malo awo okhala okhazikika;

- kukopa akatswiri ochokera pafupi kuthandiza ndi kuthetsa zinthu zoipa mu unit ntchito;

- ndi kulunjika mwa mayendedwe ndi mauthenga kwa chiwerengero cha madera bwanji khalidwe ndi Kuphunzira mayunitsi.

Kulolerana wa ndalama ntchito zoyendera pawekha malipiro si chuma imayenera, chifukwa kuwonjezera pa ndalama chipukuta misozi, bwana adzakhala mlandu ndipo amalipira ndalama za inshuwalansi ndi limanena izi kwa wolandira kwa saleka msonkho munthu.

Article 188 la Labor Code amapereka malipiro a malipiro a ntchito ya magalimoto munthu ndi ndalama wantchito malipilo pozigwiritsa ntchito zake. reimbursement anatsimikiza ndi kukula kwa pangano ntchito mwa magulu kuchepa, m'kukoma kulemba. Tinganene, zopelekazi sali pansi munthu msonkho (Art. 9 Para. 3 Art. 217 ya Tax Code). Payout osapatsidwa zopereka inshuwalansi pa maziko a mfundo kuchuluka "Ndipo" ndime 2 Gawo 1 Gawo 9 la Chilamulo pa premiums inshuwalansi (Federal Chilamulo 2009 № 212-FZ). Zoperewerazo ndalama ndodo:

- ulendo kuchuluka kwa ndalama leni;

- pa ntchito katundu wa munthu zolinga malonda.

Monga tanenera ndi unduna Finance (kalata ku Russian Ministry of Finance 28.06.2012 № 03-03-06 / 1/326 kuchokera 27.03.2012 № 03-04-06 / 3-78, wa 31.12.2010 № 03-04-06 / 6 -327 kuchokera 20.05.2010 № 03-04-06 / 6-98, wa 24.03.2010 № 03-04-06 / 6-47), gulu lino ayenera kuwerengera malipilo, komanso zikalata kutsimikizira:

- wachokera kapitawo chuma;

- kugwiritsa ntchito chuma zolinga bizinesi;

- kuchuluka anapalamula ndi ndalama payekha.

Malinga ndi N. 11 St. 264 ya mtengo wa chipukuta misozi ntchito kukagwira ntchito magalimoto munthu adzakhala ayesedwe chifukwa ndalama zina kugwirizana ndi kupanga ndi (kapena) zogulitsa, kokha mwa malamulo wokhazikitsidwa ndi RF boma Watsimikiza № 2002 92 kapena 1300 - 1500 rubles pamwezi. Kulipira antchito chipukuta misozi ntchito katundu wa munthu ndi mfundo iliyonse si monga anatsimikizira mu Maonekedwe a Presidium wa Russian Federation of 30.01.2007 № 10627/06.

ndalama Malipilo kulankhulana pafoni

Mupezeke deta ntchito malipiro dongosolo malipiro simungakhoze kukhala kugwiritsa ntchito ndi ndalama ya ndalama.

Malipilo antchito anapanga kulipira ndalama ntchito kulankhulana zolinga kupanga kosamugonjera msonkho munthu. Izi motere ku N. 3 tbsp. 217 ya Tax Code (a kalata ku Russian Ministry of Finance 13.10.2010 № 03-03-06 / 2/178 (p. 2)). Akuluakulu zolimbana dziwani kuti malipiro utumiki wantchito zokambirana ikuchitika mu sikosangalatsa wa munthu, ndi gulu lokha. Choncho, ndalama msonkho wa wogwira ntchito mu nkhani iyi zimachokeradi (lamulo la otere Moscow District pachibwenzi 28.01.2010 chiwerengero KA-A40 / 15468-09, dera otere North Caucasus kuchokera 18.06.2009 chiwerengero A53-14011 / 2008 S5-14, ndi otere kumpoto District kuchokera 23.06.2008 chiwerengero A42-5160 / 2007, otere Ural District pachibwenzi 12.02.2008 chiwerengero F09-234 / 08-C2).

Bwana Mzimuyo ndi chuma yotheka kukula (malire) malipilo zokhudzana WOPEREKA malipiro utumiki. Anati malipilo kosamugonjera msonkho munthu, malinga:

- Gulu la amachititsa kusanthula zokambirana wantchito mwa malire ndinapatsidwa kwa kugwilizana ndi mipherezero boma. Kuchita izi, ntchito woyendetsa mafoni lipoti mwatsatanetsatane (Russian Ministry of Finance Kalata ya 13.10.2010 № 03-03-06 / 2/178 (ndime 2).);

- anatsimikizira mfundo za ndalama malipiro ntchito ndi chikhalidwe cha utumiki kukambirana telefoni ya wogwira ntchito (lamulo la otere Ural District pachibwenzi 22.04.2009 chiwerengero F09-2210 / 09-C2, ndi otere kumpoto District kuchokera 06.03.2007 chiwerengero A56-10568 / 2005).

Pa nthawi yomweyo otere chapakati District mu Maonekedwe ake 24.06.2011 chiwerengero A35-8471 / 2009 anafotokoza chakuti malamulo lilibe mndandanda wa zikalata zosonyeza mafakitale kukambirana khalidwe. Choncho, bwana ali ndi ufulu kuvomereza (by kuti kapena lamulo zina) koyenera kuti mabuku amenewa kulungamitsidwa.

Iwo m'pofunika kupereka kuchita m'dera la dongosolo la kulankhulana ma, kupatulapo la ndalama malipiro chiwembu kuti ndalama kulankhulana pafoni. Pakali pano, ntchito mafoni kupereka phukusi mwachilungamo kwambiri ntchito owerenga amapeza.

Mwachangu.

Kugwiritsa ntchito ndondomeko zotchulidwa malamulo a reimbursement antchito kugwirizana ndi kusuntha kwa malo atsopano a ntchito, mu milandu:

- kuchuluka mwaubwino komanso ndi mphamvu ya ndalama ya abwana ake, iye sayeneranso kupereka premiums inshuwalansi ndi olandira - kuchokera kuwamana malipiro munthu msonkho ankaona;

- kuchuluka Mwachangu wa mkati kuzisamala ndalama;

- kuchepetsa chiopsezo cha mikangano akuluakulu zolimbana;

- ndi mawerengedwe ndi malipiro a malipiro pafupifupi kwa wogwira ntchito zinachitikadi mosatengera malipilo, amenenso chuma cha abwana ake.