An employee is someone? Definition, rights, duties, remuneration

An employee is a social term. It is explored in two semantic aspects. Let's consider what employees are.

Definition

First of all, under the conditions of commodity-production relations, there is one form in which a natural person can enter into professional interaction with the organization. At the same time, it becomes a participant, an "integral element" of the enterprise. In modern conditions, a subject can realize his objective need to receive a cash income in almost the same form - as a wage worker. This means that, to some extent, he takes part in the creation and operation of the enterprise. Legally, all members of the collective belong to the category in question. On the economic situation, they all act as partners. An employee is also a member of a certain category of society that receives income for its activities from sources that are not formed from operations performed by it. In this case, he does not need to enter into a relationship with a legal entity to participate in the education and operation of the enterprise. In addition, there is no need to create a revenue organization. The enterprise has at its disposal its own money, from which wage labor is paid .

Nuances

A person who participates in the formation of a legal entity, who enters into a professional relationship with him, is legally regarded as an employee. , однако, не означает, что оно является таковым по своему социальному статусу. This , however, does not mean that it is so in its social status. Forming the source of financing the activities of the organization, the investment process, ensuring its salary, the employee acts as an economic partner.

Non-profit structures

The operation of such a legal entity, the creation of a fund of funds for the accrual of funds to its participants is carried out, as you can imagine, with external sources. This allows you to treat subjects as employees. However, this is a misconception. A nonprofit enterprise, like a commercial enterprise, is formed by all the participants who own it. Each member of the society has its own human capital, acting as part of the aggregate resource of the legal entity. The property of the organization is the property of all participants. Acting as taxpayers, members of the society contribute to the financing of the activities of a non-profit organization.

conclusions

Participants in non-profit societies that have formed them and entered into an employment relationship with them are considered employees for legal status within the framework of employment. At the same time, they do not belong to the social category in question. Forming the source of financing for the activities of the organization, the fund from which their remuneration is transferred, they are considered to be economic partners.

Modern realities

At present, there are entrepreneurs who have hired workers. In this case, the differences between the entities that are involved in the activities of organizations, from the economic partners are quite substantial. They are especially clear in legal terms. However, the legal flaws made by the legislator in regulating interactions have almost equated these categories. Moreover, not the legal status acts as a justification for the social status of the citizen. On the contrary, his objective place in society, which is determined by the nature of the source of the remuneration received by him for his professional activities, serves as a basis for obtaining certain legal possibilities.

Examples

Participants in labor activity can be considered as hired workers only if they form their own actions objective grounds for obtaining compensation. However, they do not create any sources from which these funds will be withdrawn. For example, a tutor, nanny, gardener, brigade of finishers. In some cases, the employee will be a participant in the legal entity, who specifically stipulates in his contract the right to pay for his labor, regardless of the functioning of the organization.

NK

, то он будет нести дополнительные расходы. If the IE attracts employees for labor , it will incur additional costs. First of all, they include the cost of remuneration. In addition, the legislation provides for certain contributions to various funds and the budget. – НДФЛ. The first tax for an employee is personal income tax. His amount is deducted from the citizen's salary at a rate of 13% of the amount of the fee. , руководитель предприятия приобретает специальный статус. When concluding an employment contract with an employee , the head of the enterprise acquires a special status. It becomes a sort of intermediary between the citizen and the budget. In accordance with the Tax Code, the employer becomes a tax agent. He must calculate, withhold and transfer the amount of personal income tax to the budget. In addition, the law establishes contributions to:

1. FIU - 22%.
2. FFOMS - 5.1%.
3. FSS - 2.9%.

Explanations

In fact, personal income tax is not transferred from the entrepreneur's pocket, but is retained from the employee's co-worker. With regard to contributions to different funds, they are the additional costs that are inevitable when involving citizens in the performance of certain production tasks. Meanwhile, the NK provides for certain indulgences for the IP. So. Subjects using USN can use reduced rates. In addition, in 2016, for the transfer of insurance amounts for employees in the Pension Fund, the maximum amount of salary per year is set. It is 71 thousand rubles. If the remuneration exceeds this value, then the PI only pays 10% of the difference.

Basic Rights of Employees

A citizen involved in the conduct of professional activities at the enterprise receives a number of opportunities. In particular, he has the right to:

1. Registration, change, termination of the contract on terms and in the order established by the TC.
2. Providing him with a task stipulated by the agreement.
3. Workplace. It must comply with the requirements of the law and the conditions provided for in the collective agreement.
4. Timely and full payment of remuneration, according to qualifications, quality and quantity of work performed, as well as its complexity.
5. Recreation. It is provided through the establishment of normal working hours, shortened shifts for a number of categories of employees, the provision of a weekend every week, annual leave (paid).
6. Reliable and complete information on the conditions for the implementation of his professional activities at the enterprise, the requirements of the OT.
7. Professional training, advanced training, retraining.
8. Creation of associations and trade unions.
9. Participation in collective bargaining, signing agreements through their representatives, obtaining information on the implementation of their conditions.
10. Protection of labor rights, interests and freedoms by methods that are not prohibited.
11. Participation in enterprise management.
12. Settlement of collective and individual disputes arising in the framework of labor relations.
13. Compensation for harm done to him in the performance of professional duties, compensation for moral damage.
14. Compulsory social insurance.
15. Participation in strikes.

Duties

The employee must:

1. Conscientiously perform their professional tasks, which are assigned to him in accordance with the contract.
2. Observe the rules of the company.
3. Fulfill disciplinary requirements.
4. Observe labor standards.
5. To comply with the requirements for safety and health at work.
6. Care for the material values of the company and other employees.

In the event of a situation in which there is a threat to the life / health of colleagues, the property of the organization, the employee must immediately notify his immediate superior or the head of the firm about this.

Relations with foreigners

Legislation prescribes that citizens who come from other states have special documents for employment. If the subject arrived on a visa, then the necessary paper will be a permit. For persons who have arrived without visas, the required document is a patent. It was put into effect on January 1. 2015. Currently, only foreigners who provide assistance in certain spheres of life, not related to entrepreneurship, receive a patent. If a citizen wishes to get a job, he will need a permit. Currently, the law provides for the possibility of concluding an urgent termless employment contract with foreigners. The first is allowed to be executed in cases established by Article 59 of the TC. In particular, a fixed-term contract is concluded if the period for which a citizen is engaged is no more than 2 months if the subject replaces the head or his deputy and in a number of other situations. In all other cases an unlimited contract is drawn up.