An employee is a social term. It is investigated in two semantic aspects. Let us further consider what employees are.
Definition
First of all, in the conditions of commodity-production relations, there is one form in which an individual can enter into professional interactions with the organization. At the same time, it becomes a participant, an “integral element” of the enterprise. In modern conditions, the subject can realize his objective need to receive cash income in almost one form - as an employee. This means that to one degree or another, he takes part in the creation and operation of the enterprise. Legally, all team members belong to the category in question. Due to their economic situation, they all act as partners. An employee is also a member of a certain category of society, which receives income for its activities from sources that were not formed from the operations it performed. In this case, he does not need to enter into a relationship with a legal entity to participate in the process of formation and operation of the enterprise. In addition, there is no need to create revenue for the organization. The company has at its disposal its money, of which the wages of employees are paid .
Nuances
A person participating in the formation of a legal entity, entering into professional relations with him, is legally considered as an employee. This , however, does not mean that it is such in its social status. Forming a source of financing the organization’s activities, the investment process, providing its salary, the employee acts as an economic partner.
Nonprofit Structures
The functioning of such a legal entity, the creation of a fund of funds for charging salaries to its participants is carried out, as you might imagine, with funds from external sources. This allows you to consider the subjects as employees. However, this is a misconception. A non-profit enterprise, like a commercial one, is formed by all participants who own it. Each member of society has its own human capital, acting as part of the legal entity’s total resource. The property of the organization is the property of all participants. Acting as taxpayers, members of the company contribute to financing the activities of a non-profit organization.
conclusions
Participants of non-profit societies that formed them and entered into labor relations with them are considered employees on the legal status in the framework of employment. At the same time, they do not belong to the considered category in social terms. Forming a source of financing the activities of the organization, the fund from which their remuneration is transferred, they are considered economic partners.
Modern realities
Currently, there are entrepreneurs with hired workers. Moreover, the differences between the entities that are involved in the activities of organizations from economic partners are quite significant. They are especially clearly manifested in legal terms. However, legal shortcomings committed by the legislator in regulating interactions almost equated these categories. Moreover, non-legal status acts as a justification for the social status of a citizen. On the contrary, its objective place in society, which is determined by the nature of the source of the remuneration it receives for its professional activities, acts as the basis for obtaining certain legal opportunities.
Examples
Labor participants can be considered employees only if they, through their own actions, form objective grounds for receiving remuneration. However, they do not create any sources from which these funds will be withdrawn. For example, a tutor, a nanny, a gardener, a team of finishers. In some cases, the employee will be a legal entity participant who specifically stipulates in his contract the right to pay for his work, regardless of the functioning of the organization.
NK
If a private entrepreneur engages hired workers for work , then it will incur additional costs. First of all, they include remuneration costs. In addition, the legislation provides for certain contributions to various funds and the budget. The first tax for an employee is personal income tax. Its amount is withheld from the salary of a citizen in the amount of 13% of the amount of remuneration. By concluding an employment contract with an employee , the head of the enterprise gains special status. He becomes a kind of intermediary between the citizen and the budget. According to the Tax Code, the employer becomes a tax agent. He is obliged to calculate, withhold and transfer the amount of personal income tax to the budget. In addition, the law establishes contributions to:
- FIU - 22%.
- FFOMS - 5.1%.
- FSS - 2.9%.
Explanations
In fact, personal income tax is not transferred from the entrepreneur’s pocket, but is withheld from the employee’s salary. As for contributions to various funds, they are those additional costs that are inevitable when involving citizens in the performance of certain production tasks. Meanwhile, the Tax Code provides for certain concessions for individual entrepreneurs. So. Reduced rates can be used by entities using the simplified tax system. In addition, in 2016, the maximum salary per year was set for transferring insurance amounts for employees in the FIU. It is 71 thousand p. If the remuneration exceeds this value, the individual entrepreneur pays only 10% of the resulting difference.
Fundamental Rights of Employees
A citizen involved in professional activities at the enterprise receives a number of opportunities. In particular, he has the right to:
- Registration, amendment, termination of the contract on the terms and in the manner established by the TC.
- Providing him with the assignment stipulated by the agreement.
- Workplace. It must comply with the statutory health requirements and conditions provided for in the collective agreement.
- Timely and full payment of remuneration, according to qualifications, quality and quantity of work performed, as well as its complexity.
- Relaxation. It is ensured by establishing normal working hours, shortened shifts for a number of categories of workers, providing weekly days off, and annual leave (paid).
- Reliable and complete information about the conditions for his professional activities in the enterprise, the requirements of OT.
- Vocational training, advanced training, retraining.
- Creation of associations and trade unions.
- Participation in collective bargaining, signing agreements through their representatives, receiving information on the implementation of their conditions.
- Protection of labor rights, interests and freedoms by unlawful methods.
- Participation in enterprise management.
- Settlement of collective and individual disputes arising within the framework of labor relations.
- Compensation for harm caused to him in the performance of professional duties, compensation for moral damage.
- Compulsory social insurance.
- Participation in strikes.
Responsibilities
The employee must:
- Conscientiously perform their professional tasks that are assigned to him in accordance with the contract.
- Follow the rules of the company.
- Comply with disciplinary requirements.
- Comply with labor standards.
- To comply with the requirements for health and safety at work.
- Take care of the material assets of the company and other employees.
In the event of a situation in which there is a threat to the life / health of colleagues, property of the organization, the employee must immediately notify his immediate boss or director of the company about this.
Relations with foreigners
Legislation requires citizens arriving from other states to have special documents for applying for a job. If the subject has arrived on a visa, then permission will be necessary paper. For persons arriving without a visa, the required document is a patent. It was put into effect on Jan 1. 2015. Currently, only foreigners who provide assistance in certain areas of life that are not related to entrepreneurship receive a patent. If the citizen wants to get a job at the enterprise, then he will need permission. Currently, the legislation provides for the possibility of concluding an urgent unlimited employment contract with foreigners. The first is allowed to be drawn up in cases established by Article 59 of the Labor Code. In particular, a fixed-term contract is concluded if the period for which the citizen is involved is not more than 2 months, if the subject replaces the head or his deputy in a number of other situations. In all other cases, a perpetual contract is drawn up .