Margarita Egiazarova and Elena Novikova wrote an article for “Trudoviye Spory” magazine

Margarita Egiazarova, Partner and Head of ALRUD Labour Law Practice, PhD in Law, and Elena Novikova, Of Counsel of ALRUD Tax Practice, authored an article for the March issue of the distinguished specialized magazine “Trudoviye Spory”.

In the article “Requalification of Civil Law Contract Relations into Employment Relations. Which Schemes will not Stand Up in Court”, the experts provided a detailed analysis of current approaches of the courts to the assessment of civil law contracts.

The article focuses on:

• Analysis of personnel engagement schemes popular with businesses (including those involving self-employed individuals and individual entrepreneur managers);
• Criteria used by courts to distinguish employment relations from civil law relations;
• Risks of additional tax assessments, social contributions and fines for an employer;
• Positive consequences of requalification for an employee (seniority, vacation, social benefits).

The authors also provide an overview of court practice and offer readers a practical self-assessment checklist: “25 Questions to Assess the Risk of Requalifying Relations as Employment”.

The materials of the issue are available on the website of “Trudoviye Spory” magazine.