Remote employee: how to draw up an employment contract for remote or home work. Remote workers: what an accountant needs to know Working remotely labor code

Internet business without remote workers is nowhere. Copywriters, designers, web developers - all these professionals do not have to work in an office. Where to look for them, how not to make a mistake in choosing and correctly arrange labor Relations- read in new article our blog.

Freelancer vs Remote Worker: What's the Difference?

First, let's distinguish between freelancers and remote workers. The first ones are often involved for one-time work: write the text for the main page of the site, think over the design of the site, draw a logo, and so on. Remote employees are part of the company's staff, but they do not work in the office, but at home. According to the Labor Code, the relationship between the employer and the remote employee includes:

• conclusion of a formal agreement on distance cooperation;
• receiving a task from the boss, where the conditions and deadlines for completion are prescribed;
• written consent of the employee to perform - can be on the Internet;
• direct performance of work;
• making corrections if necessary;
• receiving payment by agreement.

1. It's comfortable. If you need an employee for one project (to develop a website, come up with a design) or you need his services from time to time, it will be more convenient to use remote hiring. When the work is completed, you pay for it and terminate (or suspend) the employment relationship.
2. It's profitable. Unless your remote worker is a super pro, you can always negotiate for less than what you would pay an office worker. And most importantly - no dissatisfaction: the competition in the freelance market is huge, many employees are glad that they were noticed at all and invited to work.
3. It's fast. When looking for an employee, it is not necessary to advertise in newspapers and on websites, to look for a good specialist through acquaintances and friends. It is enough to go to a freelance group - and crowds of people who want to work will attack you themselves.

Disadvantages of remote work

1. Lack of control

When an employee sits in the office, you can track what he is doing at any time. Deleters, on the other hand, are free birds, often miss deadlines - and look for wind in the field. There is a solution to the problem: to control the work remotely. Oblige the remote employee to enter tasks into a special program - for example, trello.com or asana.com.

Trello is a free web application for small team project management.

Also keep track of how long it takes to complete tasks with tools such as Project Web App. This will help the employee himself - he will learn to control his time, not be distracted by trifles and household chores and increase labor productivity.

2. No personal connection

In an ordinary company, a subordinate can approach the boss ten times a day to resolve organizational issues, clarify tasks, and so on. In order for you and the remote employee to understand each other, draw up a detailed TOR and communicate more, even if virtually. Add it to a corporate chat on social networks, WhatsApp or Telegram, call on Skype, communicate by voice messages.

3. No teamwork

Even if your remote employee is a lone wolf, he needs to communicate with other colleagues. Firstly, in order to better feel the atmosphere of the company, and secondly, to interact with other people. Indeed, for normal work, it is important that everyone is involved in the work process - both those who work in the office and those who sit in a dressing gown at home. The solution is corporate chats and conversations, video conferences, and, if possible, personal meetings, corporate parties. Another good option is to invite a remote employee to spend some time in the company's office so that he gets into the team spirit.

Types of remote workers and their motivation

Let's see what types of remote employees are divided into and what their motivation is. Knowing this, you will be able to develop a line of conduct with each of them, as well as a system of rewards and punishments for employees.

1. Moms on maternity leave

It could be your own employee who went to maternity leave, but has some free time and is ready to work for the benefit of her own company. Or just a woman who wants to earn extra money. What professions are suitable? If you have the appropriate education - almost any that do not require presence in the office. Maternity workers make excellent accountants who take on the balance of several companies, authors of articles for women's magazines, programmers, designers - thousands of them! Employee Qualities:multifunctionality (try to write a report while stirring the porridge and putting the baby to bed), responsibility and attentiveness (“professional” qualities of parents), learning ability. Of the negative - work for mothers will always be in second place after the child. If you are not afraid of “oh, I didn’t make it on time, because the child has a fever,” feel free to take maternity leave to work. Motivation:mothers are forced to stay at home and temporarily cannot realize themselves professionally. For many, being just a “happy mother and wife” is not enough: give them the opportunity to work and earn! Well, money for a child is always needed, of course.

2. A separate category - inexperienced.

These can be the same maternity workers, housewives and other beautiful ladies and gentlemen who want to earn extra money, but do not have the knowledge and experience. For some reason, it is believed that anyone can write an article and copywriting is the lot of maternity leavers. The next level for inexperienced people is to take weekly courses or seminars on fashionable topics (content management, basics of web programming, etc.) What professions are suitable? If there is no education, inexperienced people do a good job of working as an operator of incoming calls, calling clients using ready-made scripts, administrators of public social networks. Employee Qualities:curiosity and responsibility. A neophyte cannot afford to give up on work - on the contrary, he will bring it to the ideal in order to get your approval. Motivation:at the initial stage of a career, it is important for beginners to gain experience and get a good portfolio. To do this, they are often ready to work for a penny or for food, and many employers, to be honest, shamelessly use this. You can save a lot on beginners - but then get ready to correct their flaws and jambs yourself.

If there is no education, inexperienced people do a good job as an incoming call operator

3. Workhorses

These are hard workers who are accustomed to work hard. They have a main job, a couple of part-time jobs, and they will never refuse additional kalym. Money is needed! Often workhorses are residents of small towns. It often happens that the salary there is pure tears, it’s scary to break away from your old place of work and go to the metropolis to earn money, but you want to get good money. There remains a part-time job that hard workers are intensively looking for on the Internet. What professions are suitable?Absolutely any, if there is an appropriate portfolio and work experience. Qualities of employees: these are not just workers, but terminator robots that do not know fatigue. They work quickly, they are responsible for quality, they don’t miss deadlines, they know their business - just perfect employees! The only negative is that if there are too many part-time jobs, such an employee can concentrate on the most important or highly paid at the moment, and do the rest automatically. Motivation:as already mentioned, best motivation for horses - money. They do not need recognition and the laurels of the best worker, they do not want an entry in the work book and acceptance into the state - if only they would pay, but more.

4. Creative personalities

These are the same freelance artists who create with a laptop under a palm tree somewhere in the Pacific Ocean. Or in a working coworking space, or in a cafe with free Wi-Fi, or at home in a residential area - no matter where. For them, a strict schedule, office dress code and instructions from the boss are unacceptable - they catch inspiration and write only what they like. What professions are suitable?Any creative, not associated with hard deadlines. TK - as free as possible so that the author can show creativity to the fullest. It is not recommended to involve creators in working with people: they are unlikely to be able to hang on the phone, the subtle mental organization will not stand it. Employee Qualities:creativity and non-standard thinking - this cannot be taken away from the creator. At the same time, they are sometimes optional, waiting for the coming of the muse instead of sitting tightly at the computer and working. When a freelance artist is faced with a harsh reality, for example, a copywriter is forced to write for the hundredth time about “buy cheap plastic windows” instead of artistic texts - the creative fuse passes quickly, and the crisis is not far off. Motivation:if you want the creator to be as interested as possible in working with you - let him express himself as he pleases and do not limit him to specific deadlines. Of course, there is a risk of not waiting for the finished work at all, but the result is worth the candle.

5. Real professionals

These are people who have been in the profession for many years. They get good money and can only afford to take on projects that they enjoy. Ordering a text from a cool specialist costs far more than one thousand rubles. But people who care about quality, not original price, are unlikely to waste time on trifles and hire copywriters on the stock exchange. What professions are suitable? L any in which a person has realized himself. The presence of education does not play any role: the portfolio and experience speak for themselves. Also, pros can act as experts and independently teach what they have already taken place in.

Qualities: responsibility, purposefulness, self-organization. Everything will be clear and to the point, but you will also have to pay above average. Motivation: it's hard to imagine what can interest a professional. He has accumulated experience, a chic portfolio, and his name is known in narrow (or even wide) circles. Try to offer him something really new and interesting to make his eyes light up. Well, a good fee that will not leave you indifferent.

Where to look for remote workers

1. Job sites: hh.ru, superjob.ru other. Look for resumes of employees marked remote work, work from home. 2. Exchanges and freelance sites: www.fl.ru, freelance.ru, advego.ru other. Here, those who are ready to work remotely are purposefully looking for orders. 3. Social networks.Take, for example, VKontakte, go to the group section and write the magic word “remote work”. Voila!

In communities, you can independently search for a job seeker or place an ad in the relevant topic. 4. word of mouth - well, where without him. It is worth posting an announcement on the same social network that a remote employee is required, friends and friends of friends with contacts of a good employee will definitely respond.

Legal subtleties

A remote employee, according to the Labor Code, must conclude an agreement on remote work with the company. If there is no such document, all calculations and agreements are based only on parole. In order not to have problems with the tax, we advise you to issue an official labor contract- it is not necessary to make an entry in the work book. The contract prescribes standard clauses: the rights and obligations of the parties, the amount of payment, the procedure for accepting work, and so on. For registration, you will need a passport, an insurance certificate, a document on education is not necessary. They can be scanned and sent to the employer by mail. Full-time employees, whether they work remotely or not, are entitled to holidays and days off, overtime and maternity leave, and benefits. Remote workers receive payments upon dismissal, pay sick leave, but also taxes are deducted in a timely manner. Upon dismissal, the employer is obliged to issue a dismissal order and familiarize the employee with it - even if electronic form. In short, remote workers have exactly the same rights as your other employees. If you do not plan to hire an employee, but need his work to write a text, make up a booklet, etc. - conclude a civil law contract. In this case, the remote employee acts as an individual providing services. After the work is completed, an act of completed work should be issued. So, check out a job site or a remote worker community, create an ad, and wait for another smart person to appear in your company. Be prepared for the fact that a professional is not immediately found - sometimes you have to review dozens of candidates and only then make a choice. And most importantly - respect the employee by formalizing the employment relationship according to the law.

"Payment: accounting and taxation", 2012, N 7

How often lately we hear about remote work, freelancers, remote work and other things related to work outside the office. Of course, now it is difficult enough to imagine a virtual office, online meetings and much more that relates to remote work. However, as you know, everything is developing, and, perhaps, in the near future, many employers will be able to abandon offices and organize their business directly on the network. What is meant by remote work? Representatives of what professions or specialties can be involved in such work? How to formalize labor relations with employees working outside the office? In the article you will find answers to these and some other questions.

The concept of remote work

With development information technologies sometimes you don't have to be at the workplace to do any work. Already, on-line work is gaining ground, when employers and employees, using special technical means, maintain working contacts while being in different places.

First, let's figure out what kind of work is remote. First of all, this is work outside the office. The integral attributes of remote work are modern types of telecommunications ( Email, web interfaces, software products for on-line interaction). The performers in this case are at a distance from the place where the results of their work are in demand. labor activity.

Such work can exist in various forms. for example, home work is carried out at the place of residence of the employee, while work can be performed both from materials and using tools and mechanisms allocated by the employer, and purchased by the homeworker at his own expense (Article 310 of the Labor Code of the Russian Federation).

The so-called freelancing is also a kind of remote work. In this case, individuals who are not associated with labor relations with any employers provide various services to both enterprises and organizations, and individuals. Freelancers usually formalize their employment relationship with a civil law contract.

The next type of remote work is remote work: the employer's office is not located in the region or city where the employee works.

Note that remote work can be carried out:

• at home ( workplace equipped at home, the employee does not need to be present at the office);
• on business trips or at customer sites (for example, in construction companies when it is necessary to control the activities of construction teams, e-mail, ICQ, mobile communications are used);
• with the condition of mandatory appearance in the office with a certain frequency, for example, once every two weeks (such a mode of remote work will do Internet project managers: to perform their duties, they only need a computer with Internet access and mobile communications, however, sometimes they need to attend planning meetings with the company's management, attend seminars, conferences, trainings);
• in the territory of the employer, which is far from the place where the employer is based (for example, the employer is located in one city, and the employee performs work in another city).

As you can see, certain work can be performed within the framework of both civil law and labor relations. At first glance, civil law relations are more acceptable for remote work. However, at the same time, the employee has some additional responsibilities: he must independently take care of finding customers, studying the market, providing himself with resources and raising the professional level. Moreover, in accordance with the current legislation, he will have to register as an individual entrepreneur. Not all employees want this, and therefore most of them still prefer labor relations.

Who can work remotely?

So, we have defined what counts as remote work. Now let's figure out what kind of specialists can be involved in work outside the office?

The most common remote work among representatives creative professions, such as designers, artists, writers, translators, programmers. In addition, the activities of media market specialists do not require a permanent workplace, for example, in the field of advertising, activities in the field of information technology, consulting, etc.

To work at home, typists, dispatchers on the phone, assemblers of various products or parts can be accepted. Their activities do not have to be controlled: you just need to check the results of their work.

Today, remote work is performed mainly by:

• designers (from landscape to web design);
• employees who maintain the website in working condition (internet marketers, site administrators, moderators, etc.);
• editors;
• journalists;
• IT-specialists (writing programs, testing software products).

Regulatory regulation

The current labor and civil legislation does not regulate the entire range of types of remote work. The only type that is more or less regulated is home work (Chapter 49 of the Labor Code of the Russian Federation and the Regulations on the working conditions of homeworkers<1>). But even in relation to him, there are many questions and ambiguous interpretations of the norms of the Labor Code.

<1>Approved by the Decree of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions of September 29, 1981 N 275 / 17-99.

for example, it is not clear how to keep a time sheet of a homeworker, whether it is possible to fire him for absenteeism or appearing in a state of alcoholic or other toxic intoxication. In addition, the procedure for assessing the conditions for performing work at home for compliance with labor protection requirements by the employer raises questions.

In 2011, the Russian Union of Industrialists and Entrepreneurs put forward the idea to separately prescribe in the Labor Code the provisions on the labor of workers outside the employer's territory. However, this idea was not developed, as the public's attention was riveted to more scandalous norms, such as an increase in the length of the working week and others, but in vain. for example, currently a Moscow company, in order to remotely use the services of an employee in Nizhny Novgorod, who, say, represents an online store, must register a separate structural unit there - a branch or representative office. However, this is not always advisable, especially if this worker works at home via the Internet and the organization has no other employees in Nizhny Novgorod. As a result of this, organizations often evade registration, and, accordingly, there are risks of being held liable by the state labor inspectorate or the tax service.

Advantages and disadvantages of remote work

Like any other work schedule or method of organizing work, remote work has its pros and cons. For clarity, we present them in the table.

Advantages	disadvantages
Cost savings (rental pay, communal payments etc.)	Lack of assigned responsibilities and leverage on employees
Savings on office equipment service), stationery accessories	impossibility operational work with remote worker
Savings on taxes, deductions and social package	The inability to control employee's activities
Ability to pay less wages than an employee office worker	Lack of a fixed office negatively affects the image companies
Remote workers are less likely to be absent and go on sick leave	Work efficiency depends on from the professionalism of the remote employee, because he does not have opportunities to interact with colleagues and structural divisions

For workers, remote work also has both positive and negative sides. For example, they like the lack of control from the authorities, the dress code. For some workers, remote work is an opportunity to cut off contact with people they don't like. In addition, people who work outside the office like that they independently organize the work process and can do household chores in parallel.

At the same time, workers may not be satisfied with the lack of society, a stable workload and constant earnings. If the relationship is formalized by a civil law contract, then employees are not provided with vacations and other guarantees and compensations provided for by labor legislation.

As you can see, there are advantages and disadvantages for both the employee and the employer. In any case, the issue of using remote work in the company is decided by the employer.

Features of registration of labor relations

When using remote work, the employer may have some difficulties with determining the workplace, accounting for working hours, the possibility of attracting disciplinary responsibility.

Let's start with the employment contract. Article 57 of the Labor Code of the Russian Federation contains a list of information and conditions to be included in an employment contract. So, one of the required job condition. Moreover, if an employee is hired to work in a branch, representative office or other separate structural unit of the organization located in another area, it is necessary to indicate the place of work, the separate structural unit and its location.

Usually, the place of work is determined by the location of the employer - an organization or an individual entrepreneur, and in order to fulfill the above requirement of the Labor Code, it is enough to indicate in the employment contract that the place of work is a specific organization, for example Vasilek LLC. Note: although the labor legislation does not contain a requirement to indicate the address of the place of work, we recommend that you nevertheless indicate the address of the employer in the employment contract.

If an employee is accepted for remote work in a separate structural unit located in another locality or other locality, it is required to fix in the employment contract that the place of work is the corresponding separate structural unit of the organization located at a specific address. for example, if Romashka LLC is located in Moscow, and the employee is admitted to the Nizhny Novgorod branch of Romashka LLC, it is necessary to indicate this and indicate the address of the branch in Nizhny Novgorod.

If an employee is accepted for permanent work in another locality, but there is no separate structural unit organization, it is necessary to indicate in the employment contract that the place of work is this organization, and additionally note that the employee will perform his labor duties in another locality. In this case, the question may arise: will the employee not have to arrange a business trip? You don't have to. The specified condition in the employment contract just confirms that the employee works where he lives.

Note. Indication in the employment contract locality for the implementation of a labor function that is different from the location of the organization, will help resolve the issue of vacancies available to him in this area, in cases established by the Labor Code:

• Art. 74 - if the terms of the employment contract determined by the parties have changed for reasons related to changes in organizational or technological conditions labor, and the employee does not agree to work in them;
• Art. 76 - when deciding on the removal of an employee in the event of suspension for a period of up to two months of a special right that an employee has (licenses, rights to manage vehicle, the right to bear arms, another special right), if this entails the impossibility for the employee to fulfill the obligations under the employment contract;
• pp. 2, 3 h. 1 tbsp. 81 - when deciding on the termination of an employment contract at the initiative of the employer in connection with a reduction in the number or staff of employees or inconsistency of the employee with the position held or work performed due to insufficient qualifications, confirmed by the results of certification;
• pp. 2, 8, 9, 10 or 13 h. 1 art. 83 - when deciding on the termination of an employment contract due to circumstances beyond the control of the parties;
• Art. 84 - in case of termination of the employment contract due to violation of the rules for its conclusion, if the violation of these rules excludes the possibility of continuing work;
• Art. 261 - upon dismissal of a pregnant employee due to the expiration of the employment contract, which was concluded for the duration of the duties of the absent employee.

An additional condition that may be included in the employment contract is the specification of the place of work - an indication of the structural unit and its location or workplace. Note that with remote work, this may not be at all. We recall that, by virtue of Art. 209 of the Labor Code of the Russian Federation, a worker is understood to be a place where an employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer. Therefore, when working remotely, you can:

• specify in the employment contract, while the employee will have to be in certain places, but these places will not be controlled by the employer;
• do not specify in the contract, thereby allowing the employee to independently determine the place where he will perform the work.

On the one hand, it is very important to indicate the workplace, since it is the absence from it that can be regarded by the employer as absenteeism, respectively, it is possible to apply disciplinary measures up to and including dismissal.

Note. Absenteeism - absence from the workplace without good reason throughout the working day (shift), regardless of its (her) duration, as well as absence from the workplace without good reason for more than four hours in a row during the working day (shift) (clause "a "clause 6, part 1, article 81 of the Labor Code of the Russian Federation).

On the other hand, for the employer, the main thing is the performance of the work and is it so important where the employee is, if all the work is done on time and with high quality.

We cannot but highlight the point of view of some authors that, even if the workplace of a remote worker is not fixed in the employment contract, it can be established later, for example, by order or other local regulatory act. This position is based on paragraph 35 of the Decree of the Plenum of the RF Armed Forces dated March 17, 2004 N 2. Therefore, if it is important for the employer that the remote worker be in a specific place for some time, an order can be issued to determine the workplace. Accordingly, the employer will have legal basis for the application of disciplinary measures.

The next mandatory condition of the employment contract is labor function(work according to position in accordance with staffing, profession, specialty, indicating qualifications; specific type of work assigned to the employee). We believe that in the case of remote work, the labor function of an employee should be clearly defined. This can be done both in the employment contract and in job description so that the parties to the employment relationship can clearly understand the obligations of the employee, the fulfillment of which the employer may require.

If the employee's labor function is not described in detail, disagreements may arise between the parties to the employment contract, which, as practice shows, are not always resolved in favor of the employer.

Time tracking

Working time - the time during which the employee, in accordance with the internal labor regulations and the terms of the employment contract, must perform labor duties, as well as other periods that relate to working time. Article 91 of the Labor Code of the Russian Federation establishes the obligation of the employer to record the time actually worked by each employee. For this purpose, the Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1 provides for unified forms T-12 "Time sheet and payroll calculation" and T-13 "Time sheet". But how to take into account work time an employee who works outside the office?

The legislator has not regulated this issue either, therefore, we believe that the accounting of the working time of an employee working at a distance must be kept, relying on his good faith.

Based on Art. 21 of the Labor Code of the Russian Federation, in accordance with which the employee must conscientiously fulfill his labor duties and comply with the internal labor regulations, the employment contract can contain a provision on the obligation to notify the employer of absence from the workplace (if determined by the employer) and prohibit working beyond the established working hours time.

It turns out that the timesheet will be filled out on the basis of data on the working hours of a particular employee, as well as deviations from the norm and working hours. This approach is also confirmed by guidelines for the use of unified forms, according to which the costs of working time are taken into account in the time sheet either by the method of continuous registration of attendance and absence from work, or by registering only deviations (absenteeism, lateness, overtime hours, etc.).

Document management for remote work

At present, the issue of the exchange of documents between a remote worker and his employer is not regulated at the legislative level, however, like most of the nuances of the labor activity of workers in this category.

Unfortunately, even with the existence of Federal laws on electronic digital signatures, the norms of labor legislation still do not provide for the possibility of drawing up documents regulating labor relations (employment contracts, orders, etc.), in in electronic format and signing them with an analogue of a handwritten signature, for example, an electronic digital signature.

Of course, it is best to personally meet with the employee when his signature on documents is required. However, this is not always feasible. We believe that it is possible to send documents by mail (with a list of attachments and a return receipt). It is worth noting that with such an exchange of documents there is a risk that they will be lost or copies of the employer will not be returned by the employee, but this is today the only way comply with labor laws.

Summarize

Remote work is associated with certain difficulties, since it is practically not regulated by labor legislation, so the majority of workers who work outside the office remain in the shadows and are formally unemployed.

Until there is clarity on the regulation of remote work, we recommend concluding not an employment contract, but a civil law contract. It is on the basis of the latter that the performer will create artistic or musical works, translate or edit texts, hold presentations in his city, etc.

A.I. Suverneva

Journal Expert

"Salary:

Accounting

and taxation"

The article will help you find out how to formalize an employment relationship with a remote employee at a remote job, whether a work mode is established for him and what is the procedure for dismissal.

Many citizens prefer to work from home, regardless of whether they have the opportunity to visit the workplace every day. Although telecommuters may perform the same work as on-site workers, their employment conditions differ from standard ones. About how to formalize an employment relationship with a remote worker, which he is entitled to insurance payments and what is the procedure for dismissal we will tell in this article.

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general information

There are the following methods of remote work:

1. Remote work.
2. Home work.

Citizens working remotely are subject to the general norms of labor legislation. (Part 3 of the Labor Code of the Russian Federation).

Features of labor relations with remote employees are regulated by the following regulations:

• Labor Code of the Russian Federation, namely.
• Law No. 63-FZ of 04/06/2011, which reflects information regarding the procedure for obtaining an electronic digital signature and the exchange of electronic documents between the employer and employees.

Remote workers should be included in the staff of the organization.

1. controlled by the employer.
2. The employee is there or should arrive there as needed.

Until the conclusion of an employment contract, the employer is obliged to familiarize the employee with various local acts:

• Labor regulations.
• Award Regulations.
• Collective agreement, etc.

This procedure can be carried out through an electronic exchange between the employer and the employee who works remotely. Documents must be signed with an electronic signature.

This rule is confirmed by the following regulatory documents:

• Labor Code of the Russian Federation, part 5 of article 312.1, part 5 of article 312.2.
• Law No. 63-FZ of April 6, 2011, article 6.

Labor relations between these persons are formalized in accordance with the general rules under Article 68 of the Labor Code of the Russian Federation.

The registration process includes the following items:

1. Drawing up an employment contract.
2. Issuance of a job order.
3. Establishment of a personal card.
4. Making an entry in the work book.

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The mode of work and rest of a remote employee

If possible, the remote worker sets the mode of operation independently. When work is required to be performed at a certain time, this rule is fixed in the employment contract or additional agreement.

Record example: “The employee's working hours are set from 10.00 to 19.00. Lunch break- from 14.00 to 15.00"

The procedure for granting annual and other holidays is fixed in the employment contract and is carried out in accordance with the general rules.

An example entry: “An employee is provided with annual paid leave of 28 calendar days according to the holiday schedule.

Remote worker works when he wants, so he has no days off

The remote worker worked on the day off. How to pay for this if the employment contract provides for the establishment of working hours and rest periods at the discretion of the employee?

Labor law does not provide special order providing remote workers with days off for working on weekends. Since the employment contract does not define the mode of work and rest of such an employee (the employee determines the mode of work and rest at his own discretion), it is impossible to consider his work on a certain day.

The trip of a remote worker to the office by order of the employer is a business trip

By order of the employer, the remote worker comes to the office to perform their work duties. According to Rostrud specialists (letter No. PG/37458-6-1 dated January 24, 2020), such a trip should be considered as business trip. This means that the employer is obliged to pay the employee travel expenses.

Exchange of documents in electronic form

An employee working remotely can contact the employer via email. For example, if he needs to convey any information or write a statement. Appeals are certified by an electronic signature.

For the exchange of documents in electronic form, both parties must have an enhanced qualified electronic signature issued in a specialized certification center.

If a remote worker needed copies of some working documents and did not indicate in the application that they can be transferred to electronic format, the employer must send them by certified mail with notification. Copies should be sent to the employee within 3 working days from the receipt of the request (part 8 of article 312.1 of the Labor Code of the Russian Federation).

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Insurance payments

A remote worker has the right to receive insurance payments (, maternity, etc.) in accordance with general grounds.

In order to receive these payments, you must send the employer by registered mail the original documents relevant to the case (disability certificate, certificates).

These rules are defined in parts 6, 7, 8 of article 312.1 of the Labor Code of Russia.

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Occupational Safety and Health

The direct obligations of the employer to protect and ensure non-hazardous criteria for the work of remote employees:

1. Follow the instructions of the State Labor Inspectorate.
2. Pay insurance premiums for teleworkers from occupational diseases and accidents.
3. Investigate employee accidents.
4. Investigate employee occupational diseases.
5. Familiarize employees with the requirements of labor protection when working with equipment.

The employer is not obliged to provide remote employees, training safe execution work, unless it is specified in the employment contract.

There is no special assessment of working conditions for remote teleworkers

According to paragraph 3 of article 3 "Special assessment of working conditions" A special assessment of working conditions is not carried out in relation to the working conditions of homeworkers, remote workers and employees who have entered into labor relations with employers - individuals, which are not individual entrepreneurs. In this regard, with regard to working conditions homeworkers and teleworkers - special assessment working conditions not carried out.

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Dismissing a Remote Employee

If an employee working remotely was issued, then it must be sent to the citizen's address on the day of dismissal. Before sending, you should obtain the consent of the employee to transfer documents in this way.

According to Article 84.1 and Part 6 of Article 312.1 of the Labor Code of the Russian Federation, if a citizen is present on the day of dismissal in an organization, then employment history issued to him personally.

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An overview of the resources where you can find vacancies and work in Moscow in a crisis is given.

The development of technology and means of communication has led to the fact that many workers no longer need to be in the office to perform their labor function. So, lawyers, accountants, designers, IT specialists and even sales department specialists can work outside the office if telemarketing is used. Not so long ago, legislators also recognized this fact, fixing certain rules for remote work in the Labor Code. How to properly arrange such employees? Is it possible to transfer existing employees to remote work? What "pitfalls" can an accountant stumble upon in connection with the remote work of employees? We will answer these and other questions in this article.

What is the benefit

Remote work is convenient both for an employee who does not need to spend time, money and effort on daily trips to the office, and for an employer who can not only save on the costs of organizing a stationary workplace (rent, communications, equipment, programs, support ), but also more flexible approach to hiring staff. After all, a remote worker can work not only outside the office, but also from another city and even from another country. The behavioral stereotypes of young employees, who are initially more focused on working outside the office, also fall on the same scale.

All of these factors, taken together, are driving the growing popularity of remote work. But legislation, until recently, such a phenomenon as “remote work” bypassed, and employers were forced to invent various “schemes”. But that's last year federal law dated 05.04.13 No. 60-FZ, the Labor Code was finally supplemented with a new one, dedicated to the peculiarities of regulating the work of remote workers.

How is it different from home work?

The first thing you should pay attention to when studying the provisions of the new chapter of the Labor Code of the Russian Federation is the difference between a "remote worker" and a homeworker. After all, the regulation of home work in the Labor Code of the Russian Federation was initially, but in practice these norms were not applied to formalize relations with those who do not sit in the office “from nine to six”. And that's why.

First, the norms on homeworkers are designed in such a way that they regulate labor activity of a production nature. Such a conclusion already follows from the definition given in the Labor Code of the Russian Federation: a homeworker is a person who has concluded an employment contract for the performance of work at home from materials and using tools and mechanisms allocated by the employer or purchased by the homeworker at his own expense. Those. we are talking about something material, created by the hands of an employee. It is not easy to apply this article to a lawyer, accountant, website editor or designer.

Secondly, a homeworker, according to the Labor Code of the Russian Federation, is a full-fledged worker, in respect of whom all the procedures provided for by the Code must be followed (full registration, equipment of the workplace, ensuring its safety and compliance with labor protection requirements, etc.). And this is impossible in a situation with a remote worker. It is not always possible to meet with him once to conclude an agreement.

The legislator tried to eliminate these shortcomings by adopting the rules on remote work. The Code now clearly states that a remote worker performs a labor function. At the same time, he performs it outside the location of the employer (branch, representative office, other separate structural unit) and even outside a stationary workplace, territory or facility that is directly or indirectly under the control of the employer. Interaction between an employee and an employer takes place over public telecommunication networks, including via the Internet (Labor Code of the Russian Federation). By general rule the employee independently provides himself with a workplace and equipment.

The remote worker does not need to pass medical checkup, an employment contract with him can be concluded and terminated electronically. Finally, a "remote worker" does not have to make an entry in the work book, pay overtime work and ensure full safety at work. In general, the conditions are much more realistic to implement than the rules for homeworkers.

How to draw up a contract

Let's move from theory to practice. First of all, we will consider what wording should be included in the employment contract if it is planned that the employee will work remotely.
So, the contract must specify the nature of the work. For example, this may be the following wording: "The employee performs the labor function provided for by this employment contract outside the employer's location (remotely)". The place of work indicates the address of the employee (or another address at his request) - this is required by the Labor Code of the Russian Federation. It is also required to indicate the mode of operation, since the Labor Code of the Russian Federation does not make exceptions for remote work. Here the wording will be standard: “The worker is set a normal working time - 40 hours a week, five days work week with two days off - Saturday and Sunday, the duration of daily work is 8 hours.

Further, in the contract, it is necessary to fix the provisions regarding the subordination of the employee to the rules of the internal labor schedule (Labor Code of the Russian Federation). Here we recommend the following wording: “The internal labor regulations apply to the employee in the part that does not contradict the essence of the terms of this employment contract on remote work.”

The contract must establish the procedure for providing the employee with various resources. So, you can specify that "the employee independently provides himself with a computer, telephone and access to the Internet." Or you can impose a similar obligation on the employer: “No later than 5 working days from the date of conclusion of this employment contract, the employer undertakes to provide the employee with a computer, telephone, and ensure the availability of an Internet connection.” The third option is to fix the obligation of the employer to compensate the employee for equipment and (or) pay for the phone and the Internet. For example, like this: “The employer undertakes, no later than the fifth day of each month, to compensate the employee’s expenses for paying bills for the Internet and mobile phone at actual costs, but not more than 10 thousand rubles per month. Compensation is paid in accordance with the Regulations on Compensation of Expenses for Employees Employed Outside the Location of the Employer (Remotely), approved by the employer.”

Finally, the contract should fix the terms and procedure for the delivery of work, as well as the procedure and frequency of communications with the employer, indicating the email addresses to which the employee must send all his messages to the employer.

What to write in the Timesheet

The obligation of the employer to record the time actually worked by each employee (part 4 of the Labor Code of the Russian Federation) in connection with remote work is not canceled. In our opinion, the report card for the "remote operator" can be filled out as follows: weekdays set turnout (code "I" or "01"), on weekends and holidays - rest (code "B" or "26"). The number of hours worked is set in accordance with the employment contract.

You can go the other way, fixing in the employment contract that the employee distributes working time and rest time at his own discretion (the option provided for by the Labor Code of the Russian Federation as the main one), and notifies the employer in writing about the working hours. In this case, you can fill out the Time Sheet based on employee reports. But this option is not regulated by law, so we would not recommend using it everywhere. Moreover, this can also lead to tax problems (see the question about compensation below).

Transfer an employee to telecommuting

For remote work, you can accept not only new employees, but also transfer existing ones. To do this, you need to draw up an additional agreement to the employment contract. The subject of this agreement is the change in the nature of labor. Accordingly, in the agreement you include all the wording regarding the new labor regime, which we cited above. Be sure to include the date from which it applies new order work.

"Remote" business trip

The next interesting point that an accountant may face is the payment of travel allowances to a remote employee. For example, a “remote” lawyer can travel to other cities to participate in the consideration of a case, or attend various seminars and forums. A logical question arises: can an employee working remotely have business trips? And, accordingly, will the tax authorities accept such expenses?

By virtue of the Tax Code of the Russian Federation, remote workers are subject to labor legislation and other regulatory legal acts containing norms labor law, taking into account the features established by Chapter 49.1 of the Labor Code of the Russian Federation. This chapter does not contain any exceptions for business trips. Thus, the employer can send a remote worker on a business trip. And, accordingly, take into account all the associated costs in taxation.

Whether to register a separate division

We note another important point for an accountant: hiring an employee for remote work is guaranteed not to lead to the formation of a separate unit. After all, the Labor Code explicitly states that such work is performed outside a separate structural unit (including those located in another locality), outside a stationary workplace, territory or facility, directly or indirectly under the control of the employer. And according to the tax code separate subdivision The organization recognizes any subdivision that is territorially isolated from it, at the location of which stationary workplaces are equipped.
As you can see, these two definitions directly contradict each other. So there is no question of registering a unit in this case.

Accounting for compensation

The Labor Code provides for the possibility of establishing compensation for remote workers related to the use of personal property to perform work. Moreover, you can compensate not only the costs of communications and the Internet, but also pay for the “depreciation” of a computer, tablet and other equipment. It is important here that this condition be fixed precisely in the employment contract, and not in a separate document (memo with a visa or order), as the Labor Code of the Russian Federation allows for ordinary workers.

Another nuance is related to the distribution of reimbursable expenses for those incurred in connection with the performance of labor duties and outside them. For expenses in the form subscription fee such a distribution can be made on the basis of the ratio of the number of working hours and the total number of hours in the period. This data, of course, must be taken from the employment contract and the time sheet.

For expenses that can be clearly attributed to a particular time (payment for communication costs, for example, or for paying for certain programs, accesses, etc.), it is also important for the employer to know whether this or that expense was made during working hours. But in conditions when the employee himself determines the mode of working time and rest time, this is difficult to do. Accordingly, it is necessary either to require an appropriate report from the employee and keep it in the accounting department, or to establish a clear working time in the employment contract.

The interest of employers in the format of remote cooperation is quite understandable: the transfer of employees to remote work significantly reduces costs. After surveying companies, experts from Hays and Comunica found that in 67% of organizations remote work allows you to save on overhead costs, in 14% - on payroll, in 10% - on representation costs. Most often, the format of remote or remote work is common in startups. And usually, employers have questions: is it worth concluding an employment contract with a remote worker and how best to do it?

You need to start from the tasks and the expected period of cooperation. If you are committed to permanent cooperation, then you need to register a remote employee in the state and conclude an employment contract with him. If you need a specialist to perform a task or to short term project, then you can get by with a civil law contract.

Thus, there are two options for registering a remote employee, each of which has its own characteristics.

Remote work and legislation

In April 2013, the President signed into law, which obliges employers to enter into employment contracts with remote employees. Corresponding amendments were made to the Labor Code.

The law provides that the interaction between the employee and the employer is carried out through the exchange of electronic documents using.

What opportunities have appeared for remote employees due to the adoption of the law:

• conclusion of employment contracts and making changes to them via the Internet;
• acquaintance in writing, including against signature, with the adopted local regulations directly related to labor activity, orders (instructions) of the employer, notifications, requirements and other documents, can be carried out by exchanging electronic documents between the employer and the remote worker;
• applying to the employer with a statement, providing an explanation or other information in the form electronic document;
• sending the original documents to the employer by registered mail with notification - for the provision of compulsory insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood;
• when a remote worker submits an application for the issuance of duly certified copies of documents related to work, the employer, no later than three working days from the date of submission of the application, must send these copies to the remote worker by registered mail with notification or, if indicated in the application, in the form of an electronic document .

The law obliges employers to send paper copies of contracts by mail to remote employees no later than three calendar days from the date of conclusion of the contract.

Art. 312.1 of the Labor Code of the Russian Federation:

Remote work is performance of a labor function determined by an employment contract outside the location of the employer, its branch, representative office, other separate structural unit (including those located in another locality), outside a stationary workplace, territory or object directly or indirectly under the control of the employer, subject to use for performance this labor function and for the implementation of interaction between the employer and the employee on issues related to its implementation, public information and telecommunication networks, including the Internet.

Teleworkers are considered persons who have concluded an employment contract on remote work.

Applicable to telecommuters the operation of labor legislation and other acts containing labor law norms, taking into account the specifics established by this chapter.

Some features of concluding an employment contract on remote work can be noted:

• if the contract is concluded by a person for the first time, then he receives an insurance certificate of compulsory pension insurance independently;
• acquaintance of the person with the documents provided for by Part 3 of Art. 68 of the Labor Code (internal labor regulations, other local regulations related to labor activity, collective agreement), can be carried out by exchanging electronic documents;
• by agreement of the parties, information about remote work may not be entered in the work book of a remote worker, and when concluding an employment contract for the first time, a work book for a remote worker may not be issued (the main document on labor activity and length of service will be a copy of the employment contract on remote work);
• in addition to additional conditions that do not worsen the position of the employee, the contract may include an additional condition on the obligation of the employee to use equipment, software and technical means, information security measures provided or recommended by the employer.

Labor protection for remote workers: what are the features?

An employment contract on remote work determines the procedure and terms for providing employees with the necessary software and hardware, equipment, information security tools, etc.

Also, the employment contract establishes the procedure and terms for submitting reports on the work performed, the amount, procedure and terms for paying compensation for the use by employees of their own or rented software and hardware, equipment, information security tools, etc.

Art. 312.3 of the Labor Code of the Russian Federation notes that the employer must familiarize remote workers with the requirements of labor protection when working with equipment and means recommended or provided by the employer. He also performs the duties under par. 17, 20 and 21 hours 2 tbsp. 212 of the Labor Code of the Russian Federation:

• sanitary and household services and medical support for employees in accordance with the requirements of labor protection, as well as the delivery of employees who fall ill at the workplace to medical organization if necessary, to provide them with urgent medical care;
• obligatory social insurance workers from accidents at work and occupational diseases;
• familiarization of employees with the requirements of labor protection.

Working hours, rest time of a remote employee

The employee can set the regime of working time and rest time on his own, if this is not prescribed by the employment contract.

As for the annual paid leave, the procedure for its provision is determined by the employment contract in accordance with the Labor Code and acts containing labor law norms.

Registration under the GPC agreement

This option is convenient for employers who are focused on short-term cooperation with a remote worker or intend to take a specialist on a project. The advantage of registration under the GPC agreement is that it does not imply registration for a position, and the result, not the process, is important for the employer.

The GPC agreement provides a specific list of works or services that must be performed. The results of the work are fixed by bilateral acts of work performed / services rendered, after which the contractor is paid a remuneration.

The GPC agreement specifies the start and end dates of work, but the contractor can work at a convenient time for him and even involve third parties to perform work. The payment procedure is established by agreement of the parties (for example, advance payment and payment upon completion and acceptance of work on the basis of an act).

The GPC agreement may also provide for the provision of any conditions to the contractor, but this is not necessary.

What is the benefit for the employer of registration under the GPC agreement? First of all, the fact that he does not need to pay sick leave, provide and pay annual vacation maternity leave, study leave. In addition, the employer is not responsible for the life and health of the employee during working hours.

There are other benefits that save companies money. This option of cooperation does not oblige the employer to organize the employee’s workplace, compensate for the costs of additional expenses in connection with work trips and provide labor guarantees, except for contributions to the Pension Fund and the Compulsory Medical Insurance Fund.

The procedure for registering a remote employee under a GPC agreement is quite simple. The employee must provide a passport, SNILS and TIN. The contract is concluded in the form of the employer, it prescribes the details of the labor relationship.

Read more about the differences between an employment contract and a GPC agreement in the articles "" and "".

Registration of an employment contract with a remote worker

Unlike the GPC agreement, the execution of an employment contract is a much more complicated procedure. And for a remote employee, issued under an employment contract, all social guarantees apply labor law, as well as for ordinary employees working on the territory of the employer.

The set of documents that are required when applying for a job are named in:

• passport or other identity document;
• work book (exception: cases when an employment contract is concluded for the first time or a person goes to work on a part-time job);
• insurance certificate of state pension insurance;
• documentation military registration- for persons liable for military service and persons subject to conscription for military service;
• a document on education, qualifications or the availability of special knowledge (if a person enters a job that requires special knowledge or training);
• certificate of the presence (absence) of a criminal record and the fact of criminal prosecution or the termination of criminal prosecution on rehabilitating grounds (when applying for a job related to activities that are not allowed to persons who had a criminal record or were subjected to criminal prosecution).

When drawing up an employment contract, a number of nuances should be taken into account. In particular, it is necessary to indicate the signs of a remote worker in the section “Subject of the contract”: the performance of labor functions outside the workplace controlled by the employer and the use of public information and telecommunication networks for work and interaction with the employer.

The employer should indicate the method of communication with the remote worker (phone, e-mail or Skype, indicate the tools, technical means, software, which will be used by the employee to perform labor functions. It will not be superfluous to prescribe who provides the availability of these tools - the employee himself or the employer.

Dismissal of a remote employee

According to, termination of an employment contract with a remote employee at the initiative of the employer is carried out on the grounds provided for by the employment contract. “If the acquaintance of the remote worker with the order (instruction) of the employer on termination of the employment contract on remote work is carried out in the form of an electronic document, the employer on the day of termination of this employment contract is obliged to send to the remote worker by registered mail with notification a duly executed copy of the specified order (orders) on paper.

The grounds for terminating an employment contract may not differ in any way from those that apply to employees performing labor functions on the territory of the employer (termination by agreement of the parties or at the initiative of the employee). However, there may be special reasons, for example, non-compliance with the deadlines for submitting work reports.

The dismissal of a remote employee is carried out according to the standard algorithm. The document required for the procedure is an order for dismissal. The document is sent to the employee on the day of dismissal electronically, and a paper copy is sent by registered mail.

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