Mushandi mune imwe nyika nzvimbo itsva basa.

Mari kana zvinofamba vashandi vatsva basa

ngovepo

Nyaya anotsanangura uye anogovera kunzvimbo itsva basa uye nzira mari kuti mari chokuita kutamira kune imwe nzvimbo nhungamiro vashandi ari kuti nzira.

Keywords: kutungamirira vashandi mumwe nzvimbo, kwenguva kuchinjwa mari kana kutamira mushandi, kubhadhara kuti vashandi, kutenderera, vachisimudza.

Keywords: mushandi mune imwe nharaunda, sehofisi kwemahofisi, kwemahofisi mari kana mushandi makomborero kune vashandi, kutenderera, vachisimudza.

1. 1. vachishandisa kutenderera nyanzvi.

sangano rimwe nerimwe zvainanga simba kukura, pave nzvimbo itsva uye misika pamwe kuvhurika vezvikwata zvavo pakupedzisira anotarisana yokushomeka yevashandi vaikodzera. Kuti nechokwadi nenguva yokutanga, kumeso uye vakarongeka kushanda zviumbu itsva kazhinji munzvimbo imwe nzvimbo, pane kudiwa mirayiridzo nyanzvi vakadzidziswa yakavakirwa yemakambani zvinodiwa nemitemo kwenguva. Kazhinji, ebhizimisi zvinosanganisira kuchinja nzvimbo yavo yokugara.

Saka mamiriro ezvinhu okukura kwesangano kupa, uye, mune zvimwe zviitiko, zvinoda chakaitwa vachishandisa kutenderera vashandi, kureva, achivatuma kunzvimbo itsva basa. Izvi utariri mhinduro, kazhinji kunokonzerwa ezvinhu huru mbiri:

- Staffing yokutanga chikwata vashandi avo vakagamuchira kurovedza chepamusoro, asi havana basa ruzivo, uye zvimwe zvinhu kuti zvinoda chaipo zvikuru vanonyatsokwanisa nenyanzvi vane ruzivo kutsigira uye chekupa mazano;

- Kuwanikwa shama zvinzvimbo panguva kudzingwa ari mushandi, kare vakabata pambiru iri munguva kutsvaka uye nokugadza itsva nhengo pemudonzvo.

1. 2. Migumisiro munhu "anokurumidza" mhinduro.

Sezvo tsika inoratidza vashandirwi vakawanda kusarudza kuchinja rwekuita ezvinhu enyika muchikwata ichi vashandi nokuwedzera mari dzavo. Kunyanya, Zvakawanikwa wakawedzera mutengo kurarama, kufamba, mobile, uye nomugove dzimwe nguva zuva nezuva uye vanobhadharwa muchimiro bonuses kana zvimwe chikurudziro kubhadhara. Rakawandisa zvaisanganisira mu Payroll mari dzesangano, vari kutereswa panguva wacho mari mutero (hereinafter - gomba) uye chakaita kuti mubereko mutero zvinangwa.

Nokushandisa Chisarudzo ichi, kuti mushandirwi mafudzi nhema mamwe mari nokuda kwokuripirwa chikamu mubayiro compensations, yakawedzera uwandu mutero kundinyima kubva mushandi wacho pachake mari (hereinafter - gomba) kuti wakabata vanowana pamusoro kuchinjwa mipiro inishuwarenzi pamusoro zvitsama izvi. Kana chaizvo richikurukura mahofisi anenge asisina masimba yaipfuurira kubhadhara vavo ukoshi. accruals izvi sezvo yokukudza avhareji mari mushandi, akaverenga uye rwakabhadharwa kuna mushandi ari waakaudzwa zviitiko.

Uyezve, uku mamiriro ezvinhu anogona kuva kunetsana tichitarisa mutero uye basa mutemo. Maererano p. 1 tbsp. 252 of Tax Code of Russian Federation (hereinafter - the Tax Code) mari chakaita unotiranga mutero zvinangwa, anofanira kuva zvemari zvatatadza, kunozivikanwa, yakashongedzwa maererano nomutemo zvinoshanda, uye akaita kuti tiite mabasa zvainanga generating mari. Uyewo, vanachiremba mari uye mutero masimba (tsamba Russian Finance Ministry of 22.02.2007 № 03-03-06 / 1/115 uye FTS yeRussia 2011 № KE-4-3 / 5165) funga isingachinji mubayiro, kana chibvumirano basa chibvumirano mushandi vakatsunga chii yakawanda muripo anoiswa naye chaizvoizvo akaita basa. Kureva kuti mashoko ari mabasa nechibvumirano chaizvo basa anofanira kuisa rimwe yakawanda muripo iri mari kana mhando.

Open mazita basa mari chakaita kuti zvinangwa mari mutero sangano inopiwa muna Art. 255 of Tax Code. Saka, chero kubhadhara nevashandi nokuda chinangwa ichi, unogona kutorwa kufungwa kana:

- kuisa mubayiro hurongwa;

- anopa mabasa kana seboka kubvumirana;

- asangana zvinodiwa Art. 252 of Tax Code.

Dzimwe nguva inoshandiswa uchidzidzira kugovera kwenguva refu usina mari uye nechomukati rinotungamirirwa moonlighting vashandi. Pachishandiswa wakabudiswa muzviitiko izvi, mapepa, mutsetse uyu ane zviri basa rwendo, iro pamwe kwechokwadi hunhu mari uye kunyoresa "basa basa iri bhizimusi rwendo." In zvinoitirwawo gakava dare nyaya nezveizvi vanoshumira sepokutangira pakusika zvimwe sungiro zvemari dzesangano kuti tsvimbo basa. Ratidza zvakanangwa kubhadhara akaita hazvigoni nekuda kwebasa ravo Payroll.

In muenzaniso uyu, kuti aite zvaidiwa mutero simba pasina muhurukuro sangano akakodzera mabasa vemo achava kutonetsa. Uyezve, kana muripo mari dzesangano kubhadhara ngavabude vanorwara, mumagariro kuchengeteka Fund izvi mari haigoni kubatwa kufungwa pemurairo.

3. Kushandisa mitemo basa.

The mupfuri mumwe nzvimbo.

Panguva iyoyowo Art. 72 of Labor Code of Russian Federation (hereinafter - reLabour Code) inorondedzera izwi uye ezvinhu kuchinjwa vashandi kune imwe basa chechigarire kana pfupi kuchinja mashandiro ayo uye (kana) STRUCTURAL chikwata. Kusanganisira akapa pfungwa - (. Article 72,2 of Labor Code) sehofisi kutapurirana. Saka, basa mutemo anopa pfupi kutapurirana mushandi mumwe basa pamwe chete mushandirwi kwenguva gore kusvikira rimwe pamusoro akanyorwa chibvumirano vemapato. Kana pakupera chibvumirano nguva yacho mushandirwi hakurevi kupa uye mushandi hakurevi urongwa yapfuura basa, sehofisi kutapurirana anofanira kunzi zvachose. Conditions vari dzoga uye, nokuda tsanangudzo, kusanganisira misha iri pedyo risati urongwa pamwe mushandirwi mushandi kushanda imwe munharaunda.

Zvakakodzera kusiyanisa kwekanguva kuchinjirwa kune rimwe basa riri bhizimisi rwendo. First mabhizimisi rwendo - rwendo varayirwa mushandirwi mushandi kwenguva yakati nguva kuita basa migove kunze kunzvimbo basa zvachose (Article 166 of Labor Code.). Hazvina fanira kuti mushandi, uye mushandi wacho benzi kuramba kubva kutyora basa kuranga, sezvo kwenguva pfupi kuchinjwa zvinogoneka chete chete mvumo yacho mushandi (by yakawiriranwa chibvumirano). Chechipiri, kusiyana kune kwenguva kuchinjwa nebhizimisi rwendo anogona kuitwa munzvimbo imwe uye kubasa. Chechitatu, panguva chete yebhizimisi rwendo mushandi anoita chaizvo basa basa, uye kwete basa mamwe mabasa. Temporary chinja (kusanganisira avo kuti urege zvinoda mvumo yacho mushandi) zvinoreva kuti anofanira kuita nguva basa Unoshanda panguva kuchinjwa nguva, panguva kushanda maawa kwaari. Hazvina nguva zvichiita kuziva nguva mashoko kutumira vanachiremba kune imwe nzvimbo uye kuti muviri mabasa avo.

tiine garandi rapfuura romukova uye zvimwe zvinhu zvakafanana zvinodiwa kumapati, zvakakodzera kupa mashoko ose okuwedzera chibvumirano pamusoro kuchinjwa mushandi.

Mari basa (sublease) pfuma.

kupfuura dzinodhura ndiyo kuripwa mari vakabhadhara (sublease) yokugara kwakavakirwa vashandi vakatamira kune imwe nzvimbo. muchiuto mari (sublease) pfuma Paavhareji kusvika 88% of zvachose "muripo" kubhadhara kuti vashandi, muchikwata mune mubvunzo.

In tsika, vashandirwi bylaws anopa kuripwa muripo nevashandi nokuda sublease pfuma kana kutamira kunzvimbo itsva basa sechikamu mubayiro wavo.

Zvisinei, maererano nenyanzvi ari Federal Mutero Service of Russian Federation, kubhadhara kwakadaro regai zvinodiwa of Art. 255 of Tax Code, uye hazvibhadharwi kuti Implementation zvebasa mabasa vashandi. Panyaya iyi inofanira kukurukurwa sezvinoitwa muripo kubatsira vashandi, iyo, pasi n. 29 st. 270 of Tax Code haigoni kubatwa kufungwa kuti mutero zvinangwa purofiti sangano (ane FTS kweRussia kubva 12.01.2009 N IVA-22-3 / 6 @).

The chete tsamba, Federal Mutero Service of Russian Federation achibvumira nekurangarira kuti mutero zvinangwa sechikamu mubayiro mari sangano kuti urongwa Apartments kuti pekugara vashandi, akapa zvinosungirwa mushandirwi kubhadhara chikamu mubayiro dziri mhando (ane chaicho tsanangudzo kukura chikamu ichi), wakaiswa ari mabasa kondirakiti.

Rokutonga tsika mune zvimwe zviitiko zvichisiyana mafungiro Federal Mutero Service unyanzvi. Sezvo Mutongo Federal Antimonopoly Service of Moscow District musi 21.03.2011, nhamba KA-40 / 1449-11 pamusoro vanoti (kushanda) kuti "Gazpromgeofizika" kuna MI FTS kweRussia nokuda Major mitero nokuda Moscow mudunhu zviito mukwiriri pamusoro basa Rental mari kuti vashandi nonresident nevamwe mari chokuita kugadzirwa uye kutengeserana, kuderedza mutero umbowo mari mutero chepamusoro kunozivikanwa sezvo pamutemo. Payment paruzhinji pekugara (rendi uye kubhadhara utility mabasa), vashandi asiri mugari kwenguva ya basa zvibvumirano kwakabatana muripo kana kune vanoshanda imwe nyika (Articles 165, 169 kubva LC RF). FNS zvinodiwa pamuripo pachake mari yemitero iri vanenge izvi imhosva.

Art. 169 RF Labor Code anoita kuti mushandirwi kana kuti kutamira kune imwe nzvimbo kudzikamisa ayo mari kwemahofisi uye kuvandudzika apo kutamira kunzvimbo itsva dzokugara. By tsanangudzo, kwete Article 129 of Labor Code kubhadhara aya mubayiro uye compensatory. Sezvambotaurwa Treasury vanachiremba mutsamba yomusi 14.03.2006, nhamba 03-03-04 / 2/72, zvakadai mari haana kuiswawo pakati mutengo basa, sezvo chinangwa mitero rinoshandisirwa kwavari yoga pamutemo kuzvidzora. Vari semhosva "anosimudza" uye zvaisanganisira dzemaitirwe mari yemitero sezvo dzimwe mari chokuita kugadzirwa uye Sales, pahwaro kubva muzana pfungwa 5 p. 1 tbsp. 264 of Tax Code.

Pari kukura "anosimudza" hakusi pamutemo kunotsanangurwa, kunze budgetary masangano. Kufambira mari uye urongwa mushandi anogona yaisanganisira mukati dzimwe mari chokuita kugadzirwa kutengeswa mukati kukura kunorondedzerwa mabasa kondirakiti mapato uye nyaya zvaidiwa zvokudya date mari. 1 tbsp. 252 of Tax Code (tsamba kubva Russian Ministry of Finance pakati 23.07.2009 № 03-03-05 / 138). Fanira chinodiwa - kuvapo kunyoresa basa ukama panguva kutamira munhu pamwe mushandirwi.

Maererano p "Uye" n. 2, Art. 9 Federal Mutemo yomusi 24.07.2009 № 212-FL uye 3 of Art. 217 of Tax Code kubva yakanatsa huwandu hauna kubhadhara mipiro inishuwarenzi uye achinyima mutero ari oga mari.

Saka, tikashandisa kwegadziriro vachibhadhara kuti 'vachasimudza "pazvinhu muchikwata ichi revashandi, mari dzesangano anogona yakawanda uye zvakazara vachifunga chipfuro wacho. Obviating kudiwa kuwedzera uwandu vachibhadhara pamusoro poukuru wacho mari mutero achinyima.

Muripo inopiwa nokuti mitemo mari anogona panguva aripire mushandi kunzwisisa akatamira kune imwe nzvimbo itsva basa, mari:

- kurarama panzvimbo itsva pamusoro kutsvaka nguva redzimba;

- mari Rental dzimba pamusoro kare abvumirana mushandirwi nguva;

- mari chaiyo wemunda mabasa;

- dzimwe mari mushandi abvumirana mushandirwi.

Uyezve, vakapiwa mitemo ano, kuti Company haabati mamwe mari nokuda kwokuripirwa inishuwarenzi (kusvika 2012, 34% of muripo mari, sezvo 1.01.2012 - 30%). Zvinodiwa 'vachasimudza "vachanzi kuti mari mutero zvinangwa sangano, uyewo zvakakwana kutungamirirwa mari dzevashandi pasina yaanobhadhara pachake mari mutero.

Kupiwa kuitika tsika, rokuti mushandi mirayiridzo kunzvimbo itsva basa, kazhinji nekambani pachine. Mari Rental dzimba zvinobvira kuziva kubva Data muNzvimbo Internet pfuma, kana, pashure kupa mushandi akasaina risi kondirakiti (sublease) pfuma.

Panyaya iyi, pane padariro okuwedzera basa chibvumirano pamusoro kuchinjwa mushandi Zvakakunakirai kuriritira ayo mutoro kushanda panzvimbo itsva basa kwenguva yakatarwa. Zvino zvakaitika kugumiswa ane basa chibvumirano mukati yakanatsa nguva iri kutanga rimwe mapato (ndima 3 uye vanoti 4 Chikamu 77 of LC RF ..) - maererano dzosera kuti mushandirwi mari yakawandisa kuripwa vachasimudza, iyo kukanganisa kukura kwoupfumi feasibility pakati mari idzi.

Muripo revashandi nezvaizoitika pakufamba uye mari kuti mari nekuda kushandisa motokari pachavo nokuda pamutemo zvinangwa.

muripo ichi chinoitwa kuti vashandi nechinangwa mari kufamba nemari pamutemo zvinangwa. Somuenzaniso:

- pamwedzi yokufamba vashandi kwenguva kune imwe nzvimbo itsva mabasa kunzvimbo yavo zvachose dzokugara;

- kukwezva vanachiremba kubva munharaunda pedyo kubatsira uye kubvisa zvakaipa zvinhu mubasa chikwata;

- the specificity of chokufambisa uye kukurukurirana wandei kumatunhu chokuita unhu uye nhau dzakabatana.

The kwebasa rinofanira mari kuti vashandise private chokufambisa mune mubayiro haisi mari kwekuva inoshanda, nekuti kuwedzera muripo mari, waunoshandira anofanira kupikisa uye kubhadhara inishuwarenzi pamwe inopfupikisa izvi kubva wacho kuti vasabhadhara pachako mari mutero.

Article 188 of Labor Code inopa nokuda kwokuripirwa nekuripira kushandisa motokari uye mushandi muripo mari chokuita nokushandiswa kwayo. mari iri pakutsvaga kukura basa chibvumirano pakati makaita kumapati, runoratidzwa kunyora. Kazhinji, kubhadhara ava havasi pasi munhu mari mutero (Art. 9 ya. 3 of Art. 217 of Tax Code). Payout asingachaiti mipiro inishuwarenzi pahwaro kubva muzana pfungwa "Uye" ndima 2 Part 1 Chikamu 9 muMutemo pamusoro inishuwarenzi (Federal Law 2009 № 212-FL). Kuti aripire mudonzvo mari:

- yokufamba mu uwandu chaiwo mari;

- on kushandisa pfuma zvebhizimisi zvinangwa.

Sezvakataurwa neDare Finance Ministry (tsamba Russian Ministry of Finance 28.06.2012 № 03-03-06 / 1/326 kubva 27.03.2012 № 03-04-06 / 3-78, pamusoro 31.12.2010 № 03-04-06 / 6 -327 kubva 20.05.2010 № 03-04-06 / 6-98, pamusoro 24.03.2010 № 03-04-06 / 6-47), sangano iri vanofanira ngaaverenge uwandu muripo, uyewo zvinyorwa achisimbisa:

- vechigaro pfuma mukuru;

- kushandisa pfuma zvebhizimisi zvinangwa;

- mari chakakonzerwa namaneja munhu mari.

Maererano n. 11 st. 264 pakati mutengo muripo kushandiswa zvebhizimisi nzendo motokari pachake vachanzi kuti dzimwe mari chokuita kugadzirwa uye (kana) sale, chete mukati dzemunharaunda anosimbisa RF wehurumende № 92, 2002, kana 1300 - 1500 rubles pamwedzi. Kubhadhara mushandi muripo kuti kushandisa pfuma nechinhu nezvinodiwa hakungoitwi, sezvo nekusimbiswa Resolution of Presidium of Russian Federation of 30.01.2007 № 10627/06.

Muripo nemari Mobile kutaurirana

Inclusion pabasa Data muripo muripo mamiriro anogona kuva inobudirira uye mari kushandisa mari.

Muripo revashandi akaita kubhadhara yokukurukura mabasa mari kuti kugadzirwa zvinangwa haritorwi pachavo mari mutero. Izvi zvinotevera kubva n. 3 tbsp. 217 of Tax Code (tsamba kubva Russian Ministry of Finance 13.10.2010 № 03-03-06 / 2/178 (p. 2)). Pamutemo Zviremera cherechedza kuti muripo webasa mushandi Nhaurirano kuitwa zvido kwete munhu, uye sangano pacharo. Naizvozvo, taxable mari yacho mushandi uyu nyaya hakuitiki (Regulation pakati FAS Moscow District yomusi 28.01.2010 nhamba KA-A40 / 15468-09, kuti FAS North Caucasus nharaunda kubva 18.06.2009 nhamba A53-14011 / 2008-S5-14, kuti FAS kwakadziva kumadokero District kubva 23.06.2008 nhamba A42-5160 / 2007, FAS Ural District yomusi 12.02.2008 nhamba F09-234 / 08-C2).

The mushandirwi anosarudza mune zvemari zvimwe kukura (muganhu) muripo chokuita muripo webasa Provider. Akati muripo haritorwi pachake mari mutero, akapa kuti:

- The sangano anoitisa kuongorora mushandi kwakadzama mukati yakagoverwa muganhu kuti zvaidiwa pamutemo kushungurudza. Kuti aite izvi, shandisa Mobile opareta uwane mushumo (Russian Ministry of Finance Tsamba 13.10.2010 № 03-03-06 / 2/178 (ndima 2).);

- akasimbisa chokwadi kuti muripo mabasa mari uye hunhu rokushumira runhare kukurukura pamusoro mushandi (Regulation pakati FAS Ural District yomusi 22.04.2009 nhamba F09-2210 / 09-C2, kuti FAS kwakadziva kumadokero District kubva 06.03.2007 nhamba A56-10568 / 2005).

Panguva iyo FAS Central District kwayo chisarudzo 24.06.2011 nhamba A35-8471 / 2009 akataura ndechokuti mutemo harina mazita zvinyorwa zvinoratidza kuti maindasitiri mutambi kukurukura. Nokudaro, mushandirwi ane kodzero kubvuma (nokuda kuti kana zvimwe omunharaunda murau) zvakakodzera kuti kururamiswa magwaro akadaro.

Zvinokurudzirwa kupa munhu munharaunda chiito ezvinhu cellular pakukurukurirana, dzakakudzingai akarirasa muripo zano kuti Mobile kutaurirana mari. To musi, mobile dzaishandisa kupa kumbonyanya zvakawanda pasuru mabasa nokuda yemakambani vanoshandisa.

Kunyatsoshanda.

Kushandisa nzira inotaurwa mitemo ine mari kuti vashandi chokuita kutamira kunzvimbo itsva basa, mune zviitiko izvi:

- wakawedzera kunyatsoshanda uye kubudirira zvekushandisa zviri waaishandira, ndiye asingachaiti kuripwa inishuwarenzi uye vanowana - kubva achimunyima pachako mari kubhadhara vaiona;

- zvakawedzera kunyatsoshanda of womukati kudzora mari mari;

- kunoderedza ngozi kukakavadzana pamutemo masimba;

- dzemaitirwe uye kuripwa avhareji mubayiro kuna mushandi akanga akatakurwa achiburitswa kunze pasina Panyaya muripo, riri upfumi mushandirwi.