Da ma'aikacin a wata kasa domin wani sabon wurin aiki.

Reimbursement lokacin da motsi ma'aikata zuwa sabon aiki

m

A labarin da ya bayyana da kuma bayar da shiriya ga ma'aikata na domin kwatance zuwa wani sabon wuri na aikin da kuma hanyoyi na reimbursement na kudi da alaka da matsawa zuwa wani wuri.

Keywords: shugabanci na ma'aikata zuwa wani Locality, wucin gadi canja halin kaka a lokacin da motsi da ma'aikaci, biya wa ma'aikata, juyawa, dagawa.

Keywords: da ma'aikacin a wani yanki, wucin gadi muhallinsa, muhallinsa kudi a lokacin da ma'aikaci amfani ga ma'aikata, juyawa, dagawa.

1. 1. The juyawa daga masana.

Kowace kungiya da nufin tsauri ci gaba, ci gaba na sabon yankuna da kuma kasuwanni da bude su raka'a jima ko daga baya fuskantar karancin kwararrun ma'aikata. Domin tabbatar dace bude, da santsi da kuma ingantaccen aiki na sabon raka'a sukan located in wani daban-daban yankin, akwai bukatar kwatance kwararru horar bisa kamfanoni da bukatun da kuma matsayin ga wani Extended lokaci. Sau da yawa, kasuwanci bukatun unsa canza musu wurin zama.

Kamar wancan ne da yanayi na ci gaba da kungiyar samar, da kuma, a wasu lokuta, ya bukatar mataki da juyawa daga ma'aikata, watau, aika da su zuwa wani sabon wuri da aiki. Wannan management bayani, yawanci lalacewa ta hanyar biyu main yanayi:

- Samar da Aiki bude naúrar ma'aikata da suka karbi kamfanoni horo, amma ba su da aikin da kwarewa, da kuma sauran halin da bukatar nan da nan gaban sosai m kwararru da kwarewa, don tallafa wa da kuma jagoranci.

- samuwar wõfintattu matsayi a sallama na ma'aikaci, a baya aka gudanar da post a kan wani lokaci na neman da kuma nada wani sabon memba na ma'aikatan.

1. 2. Sakamako na wani "m" bayani.

Kamar yadda yi nuna, da yawa ma'aikata yanke shawara ko canje-canje a cikin aiki yanayin wannan category ma'aikata ta kara da albashinsu. A musamman, da karuwa da kara kudin na rayuwa, tafiya, mobile, da kuma wani lokacin kullum izni da kuma biya a cikin nau'i na kari ko wasu tutu biya. Yawa kunshe a albashi kudi na kungiyar, an kallafa maka a cikin mutum kudin shiga da haraji (nan - rami), kuma lissafta ga riba haraji dalilai.

By ake ji wannan shawara, da m kafadu karya da ƙarin halin kaka don biyan bashin da wani ɓangare na ijara compensations, ya karu da adadin haraji da azãbarMu daga ma'aikaci ta sirri samun kudin shiga (nan - rami) da za a kange daga masu karɓa a kan canja wurin na inshora gudummuwa a kan wadannan yawa. Lokacin da wani Babbar cibiyar sadarwar ofisoshin kusan rasa iko da gudana biya da kuma su tushe. Wadannan accruals kamar yadda kara girman da talakawan albashi na ma'aikaci, lasafta kuma biya wa ma'aikaci a wajabta lokuta.

Bugu da kari, wannan halin da ake ciki na iya zama wani rikici cikin sharuddan haraji da kuma aiki da dokokin. A cewar p. 1 tbsp. 252 na Tax Code na Rasha Federation (nan - da Tax Code) ta halin kaka lissafta ga riba haraji dalilai, dole ne ta fuskar tattalin arziki wajaba a kansa, rubuce, ado daidai da doka, da kuma sanya su gudanar da wani ayyuka da nufin samar da kudin shiga. Har ila yau, kwararru na kudi da kuma haraji hukumomin (wasika zuwa ga Rasha ma'aikatar kudi na 22.02.2007 № 03-03-06 / 1/115 da FTS na Rasha 2011 № KE-4-3 / 5165) la'akari da kafa ijara, idan da sharuddan da aikin yi yarjejeniya ma'aikaci m abin da adadin biyan bashin da aka sa masa a gare zahiri yi aiki. Wancan ne, da sharuddan da aikin kwangilar ga wani takamaiman aikin da ya kamata a kafa wani takamaiman adadin biya a tsabar kudi, ko a irin.

Open jerin aiki halin kaka lissafta ga ribar haraji dalilai da kungiyar da aka bayar a Art. 255 na Tax Code. Saboda haka, duk wani biya ma'aikata don wannan dalili, za a iya dauka a cikin account idan shi ne:

- saita la'ada tsarin.

- samar da aiki, ko na gama yarjejeniya.

- gana da bukatun na Art. 252 na Tax Code.

Wani lokaci a yi amfani da yi wa samar da dadewa iznin ba tare da biya kuma ƙ directed moonlighting ma'aikata. Bisa ga bayar a cikin wadannan lokuta, takardu, wannan layin yana da siffofin na kasuwanci tafiya, wanda aka jera tabbatar da yanayi na kudi da kuma rajista "sabis aiki a kan wani kasuwanci tafiya." A taron na rigima kotu lokuta wadannan hujjoji bauta a matsayin dalilin halittar ƙarin kudi wajibai na kungiyar ya yi ga ma'aikata a ranar manufa. Tabbatar da niyya biya sanya ba zai yiwu saboda su hada a cikin albashi.

A wannan misali, yin bukatun da haraji dalĩli ba tare da ci gaba a cikin kungiyar na dacewa gida ayyukan za su zama kusan ba zai yiwu. Bugu da kari, a lokacin da diyya halin kaka na kungiyar biya domin rashin lafiya iznin, da jin dadin rayuwa asusun wadannan halin kaka ba za a iya dauka a cikin asusun halatta.

3. Application na aiki da dokokin.

The ma'aikacin a wani yanki.

A lokaci guda Art. 72 daga cikin Labor Code na Rasha Federation (nan - da Labor Code) ma'anar ajalin da yanayi na canja wuri da ma'aikata zuwa wani aiki a matsayin na dindindin ko wucin gadi canji na ayyuka da kuma (ko) tsarin naúrar. Duk da bayar da ra'ayi - wucin gadi canja wuri (Mataki na ashirin da 72,2 na Labor Code.). Saboda haka, aiki da dokokin bayar da ga wucin gadi canja wuri da ma'aikaci zuwa wani aiki da wannan aiki na tsawon har zuwa shekara guda bisa rubuta yarjejeniyar da jam'iyyun. Idan a karshen yarjejeniyar lokacin da m ba ya bayar da ma'aikaci ba ya bukatar arziki na baya aiki, da wucin gadi canja wurin za a yi la'akari da m. Yanayi ne iyakarsa kuma, da definition, sun hada da kawar da shi ne ta hanyar kafin tsari tare da m ma'aikaci ya yi aiki a wani yankin.

Wajibi ne a rarrabe tsakanin wucin gadi canja wuri zuwa wani aiki a kan wani kasuwanci tafiya. Da farko kasuwanci tafiya - mai tafiya a kan umarni na wani aiki da ma'aikaci ga wani ajali lokaci zuwa yi sabis ayyukan waje da wuri na dindindin aikin yi (Mataki na ashirin da 166 na Labor Code.). Shi ne m ga ma'aikaci, da kuma ma'aikaci ta m ƙi daga shi ne wani take hakkin aiki da horo, a matsayin wucin gadi canja wurin mai yiwuwa ne kawai tare da yarda da ma'aikaci (yardatayya). Na biyu, da bambanci ga wucin gadi canja wuri na kasuwanci tafiya za a iya za'ayi a cikin wannan yankin da kuma a wuraren aiki. Na uku, a cikin shugabanci na kasuwanci tafiya da ma'aikaci ya aikata wani takamaiman sabis aiki, da kuma ba sanya sauran ayyuka. Wucin gadi canja wuri (ciki har da wadanda cewa ba sa bukatar amsa da ma'aikaci) na nufin yana yin aiki mai wuya ayyuka a lokacin da canja wurin da lokaci, a lokacin aiki sa'o'i a gare shi. Shi ne ba ko da yaushe zai yiwu domin sanin tsawon data tura kwararru zuwa wani wuri da kuma motsa jiki na ayyuka.

kula da garanti baya post da kuma sauran kayan abinci m da maslahohin da jam'iyyun, shi ne dace don samar da sharuddan da ƙarin yarjejeniya a kan canja wurin wani ma'aikaci.

Reimbursement na aikin (sublease) na dukiya.

A mafi tsada ne biyan kudin haya (sublease) na zama gabatarwa ga ma'aikata da suka yi kaura zuwa wani wuri. daukar ma'aikata halin kaka (sublease) na dukiya, a kan talakawan up to 88% na jimlar "diyya" biya ma'aikata, da category a tambaya.

A yi, ma'aikata bylaws samar domin biyan diyya ga ma'aikatan for sublease na dukiya a lokacin da motsi zuwa wani sabon wuri na aikin a matsayin wani ɓangare na su ijãrõrinsu.

Duk da haka, bisa ga masana Tarayya Tax Service na Rasha Federation, irin biya ba sadu da bukatun da Art. 255 na Tax Code, da kuma ba su biya domin aiwatar da aiki ayyuka ma'aikata. A wannan dangane za a yi la'akari da matsayin biyan bashin domin amfanin ma'aikata, wanda, a karkashin n. 29 st. 270 na Tax Code ba za a iya dauka a cikin lissafi domin haraji dalilai riba kungiyar (wani FTS na Rasha daga 12.01.2009 N BE-22-3 / 6 @).

A wannan wasika, Tarayyar Tax Service na Rasha Federation damar domin lissafin kudi don haraji dalilai a matsayin wani ɓangare na ijara halin kaka daga cikin kungiyar don samar da Apartments for masauki na ma'aikata, bayar da takalifi na m biya kashi na sakamakon a irin (tare da wani takamaiman definition of girman wannan bangare), gyarawa a cikin aikin kwangila.

Shari'a yi a wasu lokuta bambanta daga cikin ra'ayi na Tarayya Tax Service kwararru. Tun da shawarar da gwamnatin tarayya Antimonopoly Service na Moscow District a kan 21.03.2011, yawan KA-40 / 1449-11 a kan da'awar (aikace-aikace) na "Gazpromgeofizika" to MI FTS na Rasha domin Major masu biyan haraji, domin Moscow yankin na mataki na mai kara a kan aiki na haya halin kaka don nonresident ma'aikata zuwa wasu halin kaka hade tare da samar da tallace-tallace, da kuma rage haraji tushe ga kamfanoni samun kudin shiga da haraji da aka gane a matsayin halattaciyar. Biya jama'a masauki (haya da kuma biyan bashin da mai amfani da sabis), wadanda ba mazaunin ma'aikatan tsawon lokacin aikin kwangila da aka alaka diyya a lokacin da ya koma aiki a wata kasa (Articles 165, 169 daga cikin LC RF). FNS bukatun ga biyan sirri samun kudin shiga da haraji a wadannan lokuta ne ba bisa doka ba.

Art. 169 RF Labor Code obliges da m idan na canja wuri zuwa wani wuri rama domin ta halin kaka na muhallinsa kuma kyautata lokacin da motsi zuwa wani sabon wurin zama. By definition, ba Mataki na ashirin da 129 na Labor Code wadannan biya su ne ladanka, kuma compensatory. Kamar yadda aka ambata baitul kwararru a wata wasika mai kwanan rana 14.03.2006, yawan 03-03-04 / 2/72, irin halin kaka ba kunshe a cikin kudin aiki, tun da manufar haraji ne amfani da su raba kullum iko. Suna classified a matsayin "dagawa" da kunshe a cikin lissafi na samun kudin shiga da haraji kamar yadda sauran kudi alaka da samar da tallace-tallace, a kan tushen da kashi maki 5 p. 1 tbsp. 264 na Tax Code.

A halin yanzu, girman "dagawa" ba a bin doka a tsare, fãce ga kasafin kudin cibiyoyin. Motsi halin kaka da kuma tsari na ma'aikaci iya hada a cikin sauran halin kaka hade da samar da sayarwa a cikin girma da aka ayyana da aikin kwangila jam'iyyun da kuma batun yarda da arziki a data halin kaka. 1 tbsp. 252 na Tax Code (wata wasika daga Rasha ma'aikatar kudi na 23.07.2009 № 03-03-05 / 138). M da ake bukata - gaban rajista na kwadago a lokacin da ya koma wani mutum tare da m.

A daidai pp "Kuma" n. 2, Art. 9 Tarayya Dokar kwanan rana 24.07.2009 № 212-FZ da kuma 3 of Art. 217 na Tax Code daga kayyade adadin da aka ba sanya biyan inshora gudunmawar da haraji a kan sirri samun kudin shiga.

Saboda haka, ta wurin amfani da wani tsarin da biya zuwa "daga" dangane da wannan category na ma'aikata, kudi na kungiyar iya zama ya fi dacewa da kuma cikakken mayar da hankali a kan manufa mai karɓa. Obviating da bukatar kara yawan biya a kan size daga cikin mutum kudin shiga da haraji kaki.

Diyya azurta da dokokin da halin kaka iya lokaci guda rama domin fahimtar ma'aikaci wanda ya koma zuwa wani sabon wuri na aikin, halin kaka:

- zaune a wani sabon wuri a cikin search lokaci gidaje.

- kudin haya da gidaje a kan baya amince da m lokaci.

- kudin dukiya da sabis.

- wasu kudi da ma'aikaci amince da m.

Haka kuma, ba na yanzu dokoki, Company ba ya kai da ƙarin halin kaka don biyan bashin da na inshora premiums (har zuwa 2012 34% na biya adadin, tun 1.01.2012 - 30%). Kudi "daga" za a lissafta ga ribar haraji dalilai da kungiyar, kazalika da cikakken directed zuwa reimbursement na ma'aikata ba tare da cire na sirri samun kudin shiga da haraji.

Ganin halin yanzu yi, ajalin ma'aikaci kwatance zuwa wani sabon wuri na aikin, yawanci shawarce a gaba. kudin haya da gidaje ne mai yiwuwa a ƙayyade daga data sanya a cikin Internet albarkatun, ko, bayan ba da ma'aikaci ya sa hannu kan kwangila haya (sublease) na dukiya.

A wannan yanayin, a mataki na ƙarin aiki yarjejeniya a kan canja wurin wani ma'aikaci shi ne kuxi don samar da takalifi zuwa aiki a wani sabon wuri na aikin kayyade lokaci. Kuma a cikin hali na ƙarshe na wani aiki da kwangila a cikin kayyade lokaci a kan shirin na daya daga cikin jam'iyyun (sakin layi na 3 da kuma da'awar 4 na Mataki na ashirin da 77 na LC RF ..) - a gwargwado ga maida da m kudaden da ake kashewa a kan biyan bashin na daga, wanda kuma zai shafi ci gaban da tattalin arziki yiwuwa daga cikin wadannan kudi.

Diyya na ma'aikata na kudin na tafiya da reimbursement na kudi domin amfani da sirri motocin ga hukuma dalilai.

Wannan biyan bashin da aka yi wa ma'aikata da manufar reimbursement na tafiya kudi don aikin hukuma dalilai. Ga misali:

- wata-wata kudin tafiya ma'aikata dan lokaci canjawa wuri zuwa wani sabon wuri da kwarewarsa a game da wurin m zama.

- jawo kwararru daga nan kusa al'ummomi don taimaka da kuma kawar da mummunan dalilai a cikin aikin naúrar.

- da bayani dalla-dalla na sufuri da sadarwa na yawan yankunan da shafi ingancin da kuma ɗaukar hoto raka'a.

A hada da halin kaka don yin amfani da masu zaman kansu kai a sakamakon ba ta fuskar tattalin arziki m, saboda a Bugu da kari ga diyya kudi, da m za laifi kuma biya inshora premiums da wadannan kudade daga mai karɓa riƙe sirri samun kudin shiga da haraji.

Mataki na ashirin da 188 na Labor Code azurta biyan diyya ga yin amfani da sirri motocin da kuma ma'aikaci diyya halin kaka hade tare da amfani. reimbursement ne m da size da aiki yarjejeniyar kwangila jam'iyyun, ya nuna a rubuce. Kamar yadda wani janar mulki, wadannan biya su ne ba batun sirri samun kudin shiga da haraji (Art. 9 para. 3 of Art. 217 na Tax Code). Payout kebe daga inshora gudummuwa a kan tushen da kashi maki "Kuma" sakin layi na 2 na Sashe na 1 na Mataki na ashirin da 9 na Attaura a kan inshora premiums (Federal Dokar 2009 № 212-FZ). Don rama domin ma'aikatan halin kaka:

- domin tafiya a cikin adadin ainihin halin kaka.

- a kan yin amfani da sirri dukiya ga kasuwanci dalilai.

Kamar yadda aka nuna ta ma'aikatar kudi (wasika daga Rasha ma'aikatar kudi 28.06.2012 № 03-03-06 / 1/326 daga 27.03.2012 № 03-04-06 / 3-78, na 31.12.2010 № 03-04-06 / 6 -327 daga 20.05.2010 № 03-04-06 / 6-98, na 24.03.2010 № 03-04-06 / 6-47), domin wannan kungiyar dole ne lissafi da adadin diyya, kazalika da takardun gaskatãwa:

- na dukiya jami'in.

- yin amfani da dukiya ga kasuwanci dalilai.

- yawan jawo wa kansu ta mutum mai bayar wa.

A daidai da n. 11 st. 264 na kudin diyya ga yin amfani for kasuwanci tafiye-tafiye na sirri motoci za a lissafta a wasu kudi hade da samar da (ko) sale, kawai a cikin norms kafa da RF gwamnatin umurnin № 2002 92 ko 1300 - 1500 rubles da watan. Biya ma'aikaci diyya ga yin amfani da sirri dukiya da wani matsayin da aka ba iyakance, kamar yadda ya tabbatar a cikin Resolution na Presidium na Rasha Federation of 30.01.2007 № 10627/06.

Diyya kudi domin wayoyin sadarwa

Hada a cikin aiki data diyya tsarin ma ba zai iya zama mai tasiri da kuma tattali amfani da kudi.

Diyya na ma'aikata sanya biya wa ayyukan sadarwa ta halin kaka don samar da manufar da ba batun sirri samun kudin shiga da haraji. Wannan haka daga n. 3 tbsp. 217 na Tax Code (wata wasika daga Rasha ma'aikatar kudi 13.10.2010 № 03-03-06 / 2/178 (p. 2)). Kullum hukumomin lura cewa biyan sabis ma'aikaci tattaunawar da za'ayi a cikin bukatun ba na wani mutum, da kuma kungiyar da kanta. Saboda haka, mai haraji samun kudin shiga na ma'aikaci a cikin wannan hali ba ya faruwa (Regulation na Fas Moscow District kwanan rana 28.01.2010 yawan KA-A40 / 15468-09, da Fas Arewa Caucasus yankin daga 18.06.2009 yawan A53-14011 / 2008-S5-14, da Fas Arewa maso yamma District daga 23.06.2008 yawan A42-5160 / 2007, da Fas Ural District kwanan rana 12.02.2008 yawan F09-234 / 08-C2).

The m kayyade wani tattalin arziki mai yiwuwa size (iyaka) diyya alaka da biyan bashin da sabis. Ya ce diyya ba batun sirri samun kudin shiga da haraji, da sharadin cewa:

- The kungiyar gudanar da bincike na ma'aikaci tattaunawar a cikin majalisa ta zauna iyaka ga yarda da hukuma hari. Don yin wannan, yi amfani da wayar sadarwarka wani cikakken rahoto (Rasha ma'aikatar kudi Letter na 13.10.2010 № 03-03-06 / 2/178 (sakin layi 2).).

- tabbatar da hujjar biya sabis halin kaka da kuma yanayin da sabis na tarho tattaunawa da ma'aikaci (Regulation na Fas Ural District kwanan rana 22.04.2009 yawan F09-2210 / 09-C2, da Fas Arewa maso yamma District daga 06.03.2007 yawan A56-10568 / 2005).

A daidai wannan lokaci da Fas Tsakiya District a Resolution na 24.06.2011 yawan A35-8471 / 2009 kusantar da hankali ga gaskiya cewa dokokin baya dauke da jerin takardun da tabbatar da masana'antu hali tattaunawa. Haka kuma, da m yana da hakkin ya amince (da oda ko wasu na gida tsari) wajibi ne ga irin gaskata takardun.

A bu mai kyau don samar da wani gida yi na cikin tsarin na salon salula sadarwa, ban da monetary diyya makirci ga wayar sadarwa ta halin kaka. Don kwanan wata, kamfanonin wayar salula bayar da fairly m kunshin na sabis ga kamfanoni masu amfani.

Yadda ya dace.

Da ake ji da hanya da doka ta zartas da doka da reimbursement zuwa ma'aikata da dangantaka da tafi zuwa wani sabon wuri na aikin, a cikin wadannan lokuta:

- ya karu yadda ya dace da kuma tasiri na kashe kudi na m, ya ne kebe daga biyan inshora premiums da kuma masu karɓa - daga kaki sirri samun kudin shiga da haraji biya dauke;

- ya karu yadda ya dace na ciki iko bayar da kudi;

- rage hadarin da ya yi musu da dokokin hukuma.

- lissafi da kuma biyan bashin da talakawan ijara ga ma'aikaci da aka za'ayi ba tare da game da ramuwa, wanda kuma tattalin arzikin da m.