You hired a self-employed individual to save money and simplify processes. But a year later, during an audit, you're told: “Employment relationship. We're charging additional taxes and contributions.” Such cases are not uncommon. Let's figure out how to structure work calmly and without unnecessary risks.

1️⃣ Who the self-employed format suits

A self-employed person is an external contractor for a specific task.

The format works well when you need:

• to bring in an expert for a project (designer, marketer, programmer);
• to handle one-time or irregular tasks;
• to scale processes without increasing headcount;
• to reduce the burden on HR administration;
• to cut costs by eliminating insurance premiums of ~30%.

The savings and flexibility are indeed tangible, provided the relationship remains civil-law.

2️⃣ Three checks before the first payment

This is your safety filter.

‣ Self-Employed Status (NPD)
The contractor must have active self-employed status. Verify through the Federal Tax Service or a banking service. In the contract, include an obligation to notify you if the status is lost.

‣ No “employer conflict”
The contractor:
• is not your current employee;
• is not a former employee if less than 2 years have passed since dismissal.
Otherwise, payments do not qualify under the self-employed regime, and taxes and contributions will be charged as for a regular employee.

‣ Limit of 2.4 million rubles per year
If the limit is exceeded, the status is lost. Further payments must be structured under a different model: as an individual with personal income tax and contributions, or as a sole proprietor.

3️⃣ Documents and transaction structure: the foundation of safety

‣ Civil Law Contract (GPC)
Execute a civil law contract (services, work, agency format).

The focus should be on:

• specific results and scope of work;
• deadlines and milestones;
• cost and payment terms;
• obligation to issue a self-employed receipt;
• obligation to maintain self-employed status.

Wording should describe the task and result, not the job title and work schedule.

‣ Act + Self-Employed Receipt
For each payment:
• an act of completed work;
• a receipt from the “My Tax” app.

The receipt is a key document to confirm expenses and the legality of payments.

4️⃣ Main risk area — signs of employment relationship

The inspector looks at the actual working model.
Risk increases if there are:

• fixed schedule;
• workplace in the office;
• regular payments of the same amount;
• vacation and sick leave;
• inclusion in the organizational structure;
• subordination to internal rules.

Particular attention is paid to cases where a former employee continues to perform the same functions as a self-employed person.

Possible consequences
• additional assessment of personal income tax 13–15%;
• insurance premiums of about 30%;
• penalties and fines;
• retroactive reclassification as employment.

5️⃣ Simple rule for the team

A self-employed person is an external contractor working for results.

Short checklist:
1. Payment is tied to a task or milestone.
2. The contract contains no “job titles” or schedules.
3. The contractor is not embedded in regular processes.
4. Status is checked regularly.
5. A self-employed receipt is obtained for each payment.

If the model meets these points, the risk of claims is significantly reduced. Not sure everything is properly documented? Better to clarify now. Write in private messages or comments, we'll analyze your situation specifically.

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