What does employee mean. Freelancers: prospects, rules of registration and taxes

Freelance worker is not such a rare phenomenon today. This term refers to an employee of a company who is not a staff member. However, a civil or labor contract is concluded with him, and all relationships with the employer are regulated by law. True, there are certain features of hiring such employees, and the conditions in their contract are also their own. What - we will consider in this article.

Terminology

According to labor law, the term " freelancer' just doesn't exist. It has only two concepts - an employee or an employer. A freelancer can be called a specialist who performs work that is not directly included in his official duties.

The need for hiring freelancers varies from employer to employer. For example, you need a person to provide specific services or a certain type of work. Often these people are hired for short term, but sometimes freelancers work permanently.

What is the contract?

If an employee is involved freelance, this does not mean that you do not need to conclude an agreement with him. It can be both labor and civil law. More specifically, one of the following types:

• Contract for a specific period. It indicates exact date completion of work, or the scope of their implementation is prescribed, after which the contract can be considered completed. This type of contract is regulated by Article 59 of the Labor Code.
• Seasonal contract. Close to the previous one, but provides for a specific season of work. Often concluded for a period of more than 2 months, but if a shorter period is required, the article here is different - No. 45.
• At the same time. An employee who is already on the staff of the company can take on additional responsibilities, and then he will also be considered a freelancer at the same time. This activity is regulated by Articles 44 and 60.
• Civil law. Most often, it is concluded if an organization needs a person for work that it is not able to perform on its own. Or the staff simply does not have the right specialist.

The rights and obligations of a freelancer: how they differ from the work of others

Depending on which contract is concluded - labor or civil law, there will be significant differences between the tasks of an employee.

Working as a freelancer with whom an employment contract has been concluded will be practically no different from working as a full-time one. In the sense that he can count on the same guarantees and rights provided for by law. The employer is obliged to deduct for such employees insurance premiums and social benefits.

When concluding a civil contract, the requirements of the internal regulations do not apply to the employee. For example, he is not required to pay holidays and holidays and there is no fixed working day. Social payments and deductions to the Pension Fund are also not made. Contributions for accident insurance and other professional nuances may be provided, but they must be discussed in the contract individually.

What do you need to know when applying for a job?

To save on taxes, an unscrupulous employer may cheat by concluding a civil law contract instead of an employment contract. However, you have the opportunity to apply to the tax authorities, and they, in turn, can sue to re-qualify the nature of the documents.

There are many factors that could lead to such a decision. For example, you work under such a contract, but you fulfill all the same obligations as regular employees. Or receive a salary with a certain frequency. After all, a civil law contract provides for payment after the fact. By going to court, you can achieve recognition of your contract as an official labor contract.

In what areas can you work freelance?

Becoming, for example, a freelance journalist or manager, can be done without much difficulty. But what about more serious positions? There are many examples here as well. Let's say a freelance police officer. Average age such people is 30-35 years old, and in parallel they work in a variety of areas, from security guards to company directors.

Why are some people so eager to get a freelancer ID and work for the authorities? Everyone has their own reasons. Someone is tired of looking at the riots in their hometown and they simply cannot pass by if someone needs help. For some, prestige and recognition are more important, although for the most part freelancers are modest people and prefer not to “shine”.

Responsibilities and status

The duties of freelance police officers include participation in raids, assistance in obtaining information useful to the investigation and identifying administrative offenses. They guard public order at various events, such as concerts or football matches.

As a rule, a freelance police officer is an enthusiast working on a voluntary basis. He does not receive a strictly regulated salary, but he rightfully enjoys the gratitude and recognition of his colleagues. After all, the help provided by him is sometimes simply invaluable - largely due to the fact that others simply do not know that they see a policeman in front of them. Therefore, to obtain the necessary information, almost every police station has its own freelancers.

Powers of a freelance police officer

A freelance FSB or police officer is able to provide invaluable assistance in solving crimes or admonishing brawlers. However, he has little official authority. The maximum that can be done is to warn the hooligan by presenting your ID or reporting the offense to colleagues. It is impossible to detain a person, let alone use physical force.

Who can get a freelance job?

As a rule, the district police officer himself offers cooperation to his acquaintances or trusted people. But, in principle, anyone can become a freelancer and work in the police. It is only important to meet certain requirements.

Before becoming a freelancer, a prospective candidate goes through a rigorous background check. Her main requirement is the absence of a criminal record and bringing to administrative responsibility, as well as a positive reputation in general. If from this side everything is transparent and does not cause any complaints, you just need to write an application for the vacancy "freelancer", attaching your autobiography. A plus would be the guarantee of a guarantor from among employees of government agencies or law enforcement.

After a personal file is drawn up for the candidate and all the data is checked, he will be invited for a personal conversation and clarification of the goals of the potential employee. It is important to understand whether a person really wants to help the organs. After all, someone needs the crust “freelance FSB officer” only so that there are no problems with the traffic police, for example.

Where to apply?

The term "freelancer" on the ID is of little interest to anyone if you work for a truly prestigious company. There is a need for freelancers in almost all areas. You can get a job in a bank or publishing house of a reputable newspaper, in a fish spice or even in NASA. It all depends on the desire, perseverance, as well as the ability to prove that your talents and skills will be useful in this industry. Therefore, feel free to contact the employer directly. The rules here are the same as when submitting a regular resume for a job.

The concept of "freelancer" is familiar to each of us. Everyone intuitively defines him as a person who is not on the staff of the organization, but does some work that none of the staff members has the opportunity to perform. But what is the intuitive perception of the term and its legislative interpretation, which can only be referred to? It turns out that the official term "freelancer" does not exist, which means that the law this species relationships are virtually unregulated.

Many dictionaries economic terms give such a definition of the concept "" - a person performing one-time work for an enterprise or institution without enrollment in a permanent staff. You can agree with him or not, everyone's business. In fact, the definition of this concept was given at the mercy of all organizations. So every leader has the right to interpret such a concept as he pleases. By and large, this issue is extremely delicate. After all legal status freelance worker is not regulated in any way, and in our country this can mean almost a powerless position.

It defines only two sides of labor relations: the employee and the employer. Such a special subject as "freelance", "off-list" or any other employee is not provided. It is worth noting that in the Soviet legislation, by-laws indicated the possibility of using the labor of freelancers and even partially deciphered the term "freelancer" itself. The previously existing joint Instruction of the Ministry of Finance of the USSR, the State Bank of the USSR and the Central Statistical Bureau of the USSR dated October 10, 1962 “On the procedure for spending and accounting for the fund wages non-staff (non-roster) workers" said that "at the expense of the wage fund of non-staff (non-roster) employees are all expenses incurred by enterprises, institutions and organizations (hereinafter referred to as the enterprise) to pay for work not provided for in the fund wages employees and related to the production and operational activities of enterprises that are carried out by third parties who are not on their staff. The involvement of such persons is allowed only in cases of extreme necessity and the impossibility of performing these works on a contractual basis with the relevant enterprises. In some cases, it is allowed to spend funds from the specified fund to pay for the work performed by employees who are on the staff of this enterprise, if these works are not included in the direct duties of these employees, for example, for teaching at advanced training courses for personnel of these enterprises, etc. . In some regulations regulated the use of the wage fund. In particular, it was forbidden to use it for the purpose of material incentives for staff members, which seems quite logical in the conditions of an administrative economy. There were also hidden hints of existence in other sectoral regulations, but, nevertheless, this category was not directly indicated. From all these documents, it can be concluded that Soviet law defined a freelance employee as a person who is engaged by an organization to provide a service or perform work that regular employees cannot perform.

Modern legislation does not directly speak of the existence of such a category of workers as temporary, however, it allows the existence of some kind of freelance workers. It should be pointed out that there are various federal laws that also indicate freelancers, but in this case, the main law of the Russian Federation is considered, in accordance with which labor activity on the territory of the Russian Federation, the Labor Code of the Russian Federation.

The Labor Code of the Russian Federation obliges the employer to conclude an employment contract in all those cases when any relations in the field of labor are established between him and the employee. That is, the existence of an agreement is also mandatory for “freelancers.” And what is an employment contract? These are the corresponding contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation. It is precisely because of the discrepancies in the definition of the concept of "freelancer", or rather its absence, that various misunderstandings arise between organizations and regulatory authorities. Many employers believe that they are not required to deduct these deductions, since these workers are "freelance", that is, they are not covered by the provisions regarding "full-time" workers. However, the Labor Code of the Russian Federation says that all the guarantees that are enshrined in it apply to all categories of workers.

You can recognize the work carried out by freelancers:

1) The conclusion of an employment contract for a certain time

2) The conclusion of an employment contract for a certain seasonal view work

3) Conclusion of a part-time employment contract

It seems doubtful the possible definition of the contract for the provision of services for compensation as a contract of a freelance worker. Here there is a substitution of "service" for "work". However, the similarity with the Soviet concept of a freelance worker, however, can be traced very clearly.

So, we can say that the concept of "" or any synonymous concept in the current labor legislation is not fixed. It causes different interpretations approach to the formalization of labor relations properly. However, it is not worth saying that the introduction of this concept would somehow facilitate the existing system of labor relations. Apparently, the reason for this approach is some inertia in the perception of the legislation by many subjects of labor relations.

A freelance employee of the organization is not listed among the staff, but a civil or labor contract has been concluded with him. In one of the companies where I worked, freelancers were called specialists who were officially registered in the company, but worked not in the office, but from home.

However, according to an honest Hamburg account, it is correct to call such workers remote - this is one of the convenient formats of cooperation that are beneficial for enterprises, but it differs from hiring freelancers.

Freelancers are required by organizations to perform certain types of work. Most often, we are talking about tasks that arise only from time to time, but sometimes out-of-staff employees perform regular tasks and remain in touch full-time, so that they are distinguished from full-time specialists only by the format of the contract and the tax payment scheme. How to hire a freelancer and not regret?

I will say right away: the Labor Code of the Russian Federation does not provide for such a form of hiring as an out-of-staff specialist. Therefore, if you have concluded an employment contract with an employee, the same rights and obligations apply to him as to specialists who come to the office five days a week.

In practice, the difference comes down to the fact that his position is not provided for by the staffing table, or you are looking for a specialist to help full-time employees. For example, you have two locksmiths, but from time to time they cannot cope with the volume of tasks, so you involve a third specialist.

In such cases, the rights and obligations of a freelancer are no different from the rights and obligations of other employees of your company.

Sample employment contract that can be concluded with a freelancer m

Pros and cons of out-of-staff specialists

The benefits of hiring out-of-state workers include:

• Reducing the burden on bookkeeping. However, this is only true if you outsource some functions - you conclude an agreement with the company, for example, on cleaning, getting rid of the need to register a permanent cleaning lady. Also, the burden on accounting is reduced by cooperation with individual entrepreneurs.
• Reducing the burden on the HR department. Again, this is not always true. In addition to cases of searching for specialists through outstaffing, the load on the personnel department is reduced if a freelancer is looking for a head of department or a responsible specialist to perform a specific task.
• Saving money. The work of freelancers is often paid after the fact, it is not necessary to accrue a monthly salary and an advance. Another type of savings is the ability to rent a smaller office or purchase fewer tools (depending on the specifics of the business). A freelancer does not need to allocate a permanent place, and he often has his own tools.
• Ability to hire an unlimited number of freelancers. The customer's hands are untied: the law does not prohibit hiring as many out-of-state specialists as you want.

The disadvantages include higher risks associated with the performance of their duties by specialists. For example, such employees often do not feel like full members of the team, therefore they do not seek to establish communication with other employees, and they treat their duties negligently.

But even if the specialist is responsible, the lack of communication can make work difficult - it often creates an additional burden on the manager, because even minor issues go through him, as through an intermediary. Out-of-staff specialists often do not have the bonuses and privileges of staff members, so they easily lose motivation. That is, you still need to be able to work with such employees.

Is working as a freelancer promising?

People often ask in what areas it is possible to be a freelancer. In short: in all, you can even become a freelancer for the FSB or Interpol. Most often, freelancers are hired by companies related to information, marketing and IT: online publications actively cooperate with freelance writers, entrepreneurs look for freelance specialists for website technical support, freelance marketers are attracted to certain promotions and events.

Another in-demand area is finance: companies are often looking for freelance accountants and auditors. However, do not assume that you cannot get a job, for example, as a freelance electrician or plumber. More and more companies are signing contracts with freelancers.

How promising is registration as a freelancer?

It is difficult to give an unequivocal answer: it depends on your specialization and the specifics of the industry. If you are looking for a way to devote time to some important things other than work, this will be beneficial for you, if not promising.

In the future, a freelancer can really turn into a full-time specialist and even take leadership position. Because any company prefers an already verified person to a stranger who came through an ad. But not everything is so simple.

You may run into companies that save money through freelancers. They are looking for smart, qualified, but not enough experienced specialists, they offer a low rate, but with the prospect of becoming a full-time employee. Since no one names specific dates, such a specialist can work for several years for ridiculous money, counting on the future. Just remember, if you don't get paid well out of state, you're unlikely to get well paid when you get your own desk and chair in the office.

Freelance worker: how to apply

And now the most slippery moment: how to lead a freelancer in accounting and legitimize your relationship with an employee? It is usually unprofitable for the employer to conclude an employment contract, because then the salary, advance payment, vacation, paid sick leave, and so on will be due from him. Therefore, a freelance contract is usually a civil law form, which implies that one party acts as a customer, and the second as a contractor.

Sample civil law contract that can be concluded with a freelancer

Specifics of a civil law contract:

• Work can be paid with any regularity, but the contractor is not subject to your work schedule.
• The contractor is not entitled to social guarantees, but personal income tax is withheld for each payment to him.
• Mandatory insurance premiums - only in the PFR and FFOMS, but if the contract provides for payments for injuries, then the contractor may be entitled to them too.

As you already understood, you have to pay taxes for a freelancer. The customer becomes a tax agent and is obliged to withhold personal income tax from all payments. Exception: if you have entered into an agreement with individual entrepreneur, then he must pay taxes on his own.

Because according to this clause of the contract, you can be “hung” with extra responsibility. Also carefully re-read the conditions and amounts of payments, the possibility of obtaining additional payment. If your work involves health risks, there should be a clause in the contract about compensation for medical expenses.

Her main requirement is the absence of a criminal record and bringing to administrative responsibility, as well as a positive reputation in general. If from this side everything is transparent and does not cause any complaints, you just need to write an application for the vacancy "freelancer", attaching your autobiography. A plus will be the guarantee of a guarantor from among employees of government agencies or law enforcement agencies. After a personal file is drawn up for the candidate and all the data is checked, he will be invited for a personal conversation and clarification of the goals of the potential employee. It is important to understand whether a person really wants to help the organs. After all, someone needs the crust “freelance FSB officer” only so that there are no problems with the traffic police, for example. Where to apply? The term "freelancer" on the ID is of little interest to anyone if you work for a truly prestigious company.

Freelance worker. legal status of a freelance worker

The work performed, the provision of services should not coincide with the performance of similar work by a full-time employee of the organization, remuneration should be paid upon completion of the work performed, the provision of services. Otherwise, such a civil law contract may be recognized as a labor court (Definition Supreme Court RF dated March 21, 2008 No. 25-B07-27).

• Can an employer enter into civil law contracts with full-time employees?

The current legislation does not contain a ban on the conclusion of civil law contracts with full-time employees of the organization. However, the following must be kept in mind. Under a civil law contract, an individually specific task is performed.

Staff and non-staff

Freelance worker is not such a rare phenomenon today. This term refers to an employee of a company who is not a staff member. However, a civil or labor contract is concluded with him, and all relationships with the employer are regulated by law.

True, there are certain features of hiring such employees, and the conditions in their contract are also their own. What - we will consider in this article. Terminology According to labor law, the term "freelancer" simply does not exist. There are only two concepts in it - an employee or an employer.

A freelancer can be called a specialist who performs work that is not directly included in his official duties. The need for hiring freelancers varies from employer to employer. For example, you need a person to provide specific services or a certain type of work.

Freelancer

Attention

However, in the recently adopted Tax Code of the Russian Federation contract of employment mentioned in paragraph 5 of Art. 208 part 2 of the Code. Perhaps the legislator assumed that the law enforcer would use the right of analogy of the law and in practice replace the “labor agreement” with the “labor contract”. But then he did not take into account that the labor legislation clearly defines both the type of contract and its essential conditions.

Important

So we have to state the presence of pseudo-labor contracts in the tax law. At the same time, the current labor legislation on the basis of part 3 of Art. 11 of the Labor Code of the Russian Federation in court suppresses even an attempt to hide labor relations under civil law. The issue with the freelancers themselves remains unresolved.

FSB freelancer: who is he and how to become one

The concept of "freelance (or freelance, off-list, supernumerary) worker" entered our production lexicon more than 80 years ago. But despite such a long existence, legal status of these workers is still not defined in the labor legislation. An analysis of the normative acts that were in force earlier and are in force today shows that the named category of workers is not in the Russian Labor Code, from the first of 1918.
according to the latest Labor Code of the Russian Federation, nor in the Fundamentals of Labor Legislation of the USSR and Union Republics (in all editions). It is present only in the normative acts related to the labor process, but not regulating it.

The concept of freelancers

Info

By and large, this issue is extremely delicate. After all, the legal status of a freelance worker is not regulated in any way, and in our country this can mean an almost powerless position. The Labor Code of the Russian Federation defines only two aspects of labor relations: the employee and the employer.

Such a special subject as "freelance", "off-list" or any other employee is not provided. It is worth noting that in the Soviet legislation, by-laws indicated the possibility of using the labor of freelancers and even partially deciphered the term "freelancer" itself. The previously existing joint instruction of the USSR Ministry of Finance, the USSR State Bank and the Central Statistical Bureau of the USSR dated October 10, 1962.

What does freelancer mean

The involvement of such persons is allowed only in cases of extreme necessity and the impossibility of performing these works on a contractual basis with the relevant enterprises. In some cases, it is allowed to spend funds from the specified fund to pay for work performed by employees who are on the staff of this enterprise, if these works are not included in the direct duties of these employees, for example, for teaching at advanced training courses for personnel of the same enterprises. The Decree itself clarifies that enterprises are prohibited from spending the wage fund established for non-staff (unregistered) employees on the maintenance of permanent employees in excess of the approved staff and employees hired to full-time positions in internal and external (in the current sense) part-time jobs.

What does freelance police officer mean?

It is approved by order of the head of the organization or a person authorized by him. Changes to the staffing table are made on the basis of the order of the head of the organization or a person authorized by him. It follows that any normally functioning commercial organization, if it becomes necessary to perform any work, should not have any problems with changing the staffing table and introducing the position of the required specialist into it. The need to hire freelancers can only arise from budgetary institutions and other non-profit organizations financed by the owner of the property or by other permitted means, since such organizations have a strictly limited payroll fund associated with the staffing approved by the owner, and a planned estimate of other expenses.

What is a freelance police officer

There are many factors that could lead to such a decision. For example, you work under such a contract, but you fulfill all the same obligations as regular employees. Or receive a salary with a certain frequency. After all, a civil law contract provides for payment after the fact. By going to court, you can achieve recognition of your contract as an official labor contract. In what areas can you work freelance? Becoming, for example, a freelance journalist or manager, can be done without much difficulty.

But what about more serious positions? There are many examples here as well. Let's say a freelance police officer. The average age of such people is 30-35 years, and in parallel they work in a variety of areas, from security guards to company directors. Why are some people so eager to get a freelancer ID and work for the authorities? Everyone has their own reasons.

What is a freelance FSB officer

The organization is obliged to withhold income tax from the amount of remuneration of a citizen individuals in the amount of 13% for transfer to the relevant budget (Articles 224, 226 of the Tax Code of the Russian Federation). It is quite common that when concluding a civil law contract, the parties do not take into account such a feature as the duration of the relationship. It happens that the relationship under a civil law contract is long-term and systematic, monthly cash payments are made on it.

In the duration of the contract for the parties, there is a danger, since the activity of a citizen providing services under such an agreement may fall under the definition of entrepreneurial activity.

If the required specialist does not have the ability or desire to provide a service or perform work in compliance with the internal labor regulations, which is a prerequisite for working according to employment contract, the employer needs to use a civil law contract. Let's summarize our research. A freelance worker is not a legal subject of modern labor and civil law relations, it is an object of financial and statistical accounting, typical for budgetary institutions and similar non-profit organizations. The phrase "labor agreement" is not a legal synonym for the concept of "employment contract". And the last. Do the considered “illegal immigrants” contradict the current labor legislation? In my opinion, they do not contradict due to the lack of legal “opponents”.

Freelance worker. legal status of a freelance worker

There is a need for freelancers in almost all areas. You can get a job in a bank or publishing house of a reputable newspaper, in a fish spice or even in NASA.
It all depends on the desire, perseverance, as well as the ability to prove that your talents and skills will be useful in this industry. Therefore, feel free to contact the employer directly. The rules here are the same as when submitting a regular resume for a job.

• 04.05.2017

Read also

• In simple words about the penalty and the size of the penalty
• Hidden inflation: definition, features, types and manifestations
• How long is the first half of the day? How to determine its duration?
• Attorney is...

Staff and non-staff

Relations between an organization and a citizen are regulated by a civil law contract paid provision services, contracts, etc. for the performance of certain types of work, provision of services / Freelancers Currently, there is no definition of a “freelancer” in the current legislation. In practice, it can be attributed to "freelancers" - persons who have entered into a contract for the provision of services (performance of work) with the organization;

• Citizens who have concluded a contract for the provision of services (performance of work) with an organization

Relations between an organization and a citizen are regulated by a civil law contract for the provision of paid services, contracts, etc.

Freelancer

From this Decree it follows that there is also such a type of freelancers as members of the families of Soviet workers who are hired by the USSR foreign institutions at their location abroad. Freelancers are subject to the internal labor regulations in force in the establishment of the USSR abroad, and all general rules labor legislation of the USSR, but taking into account the provisions contained in special regulations for workers abroad.

Attention

As you can see, the Rules contain a different definition of a freelancer, but they seem to explain the meaning of the phrase "labor agreement" - this is an analogue of an employment contract, which has some features. However, this meaning of the labor agreement, as well as the definition of freelancers, is given in relation only to their above-mentioned variety, that is, to family members of Soviet workers who are employed abroad.

FSB freelancer: who is he and how to become one

Important

First of all, let's decide on the staffing table: is it mandatory, and what are the requirements for the procedure for its initial compilation and further changes. In accordance with federal law"On Accounting" dated November 21, 1996

The concept of freelancers

As for freelancers "internal Russian", an additional study normative documents Soviet period allows us to draw the following conclusion. In those days, there was a dogmatic approach to labor relations, which were to be regulated only by the imperative method inherent in labor law.
Because of this approach, civil law, dispositive in nature, was not allowed in this area of ​​social relations, therefore, for non-standard labor relations, it was necessary to create a hybrid type of contract that combines elements of civil and labor law. Such a “hybrid” was the labor agreement, since the search for this type of labor or civil law contract in the relevant codes did not give a result.
It would seem that in rule of law what Russia has now become, there are no reasons for the existence of hybrid treaties.

What does freelancer mean

Under civil law contracts, the final result of the work performed (services rendered) is paid, the fact of work performance (rendering of services) is confirmed by the act of acceptance and delivery. Full-time employees Regular employees include persons who have concluded an employment contract with the employer. Article 15 Labor Code an employment contract, there is an agreement between an employee and an employer, according to which the employee undertakes to perform work in a certain specialty, qualification or position subject to internal labor regulations, and the employer undertakes to pay the employee wages and ensure the working conditions provided for by labor legislation, the collective agreement and the agreement of the parties.

What does freelance police officer mean?

The employer is obliged to deduct insurance premiums and social benefits for such employees. When concluding a civil contract, the requirements of the internal regulations do not apply to the employee. For example, he is not required to pay weekends and holidays, and the length of the working day is not standardized. Social payments and deductions to the Pension Fund are also not made.

Contributions for accident insurance and other professional nuances may be provided, but they must be discussed in the contract individually. What do you need to know when applying for a job? To save on taxes, an unscrupulous employer may cheat by concluding a civil law contract instead of an employment contract.

However, you have the opportunity to apply to the tax authorities, and they, in turn, can sue to re-qualify the nature of the documents.

What is a freelance police officer

InterpretationTranslation  Freelancer figurative meaning- free artist) - a person who performs work without concluding a long-term contract with an employer, hired only to perform a certain list of works (freelance worker). Also, a freelancer is an employee invited to perform work in the course of outstaffing.

Being outside the permanent staff of any company, a freelancer can simultaneously fulfill orders for different clients. The term freelancer is first used by Walter Scott in Ivanhoe to describe a "medieval mercenary warrior".

AT English language for a long time"freelancer" was a noun, but in 1903 a noun-derived verb was recognized and included in Oxford Dictionary of English language.

What is a freelance FSB officer

To carry out emergency work or provide services to her non-profit organization must either have a fund for paying for such work, or on the basis of paragraph 3 of Art. 50 and paragraph 2 of Art. 298 of the Civil Code of the Russian Federation to carry out, taking into account the provisions of the constituent documents, entrepreneurial activity, generating income, which should be taken into account on a separate balance sheet. These incomes are at the independent disposal of the organization and can serve as a source of remuneration for the work of “freelancers”.

So, we have decided on the financing of freelancers. Now let's deal with the direct design of the necessary specialist. According to the current labor legislation, there are 3 options for hiring him: on an internal or external part-time job on one of the conditions contained in Art. 59 of the Labor Code of the Russian Federation, if the period of work is clearly known, under an employment contract for a period of up to 2 months according to the rules of Ch. 45 of the Labor Code of the Russian Federation.