Who this agreement is for
A paid services agreement («Договор возмездного оказания услуг», contract for paid services; Chapter 39 of the Civil Code of the Russian Federation, GK RF) suits one-off and project work: design, development, consulting, repairs, teaching. The contractor is a self-employed person, a sole trader (IP) or an ordinary individual; the client is an individual or an organisation.
The key term is the scope
Describe the services so that six months later it is still clear exactly what had to be done and to what extent. If the description is long, put it in a statement of work and attach it to the agreement.
How to keep it from becoming an employment contract
If the agreement sets working hours, requires following internal workplace rules, pays for time rather than results, or gives a position on the staff list, a court or the labour inspectorate may treat the relationship as employment (Art. 19.1 of the Labour Code, TK RF). The client would then have to pay the missing taxes, contributions and holiday pay.
Specifics for the self-employed
- A self-employed person's income is capped at 2.4 million ₽ a year.
- You cannot provide services to your employer or a former employer for two years after leaving.
- A receipt is generated in the «Мой налог» (My Tax) app for every payment: 4% from individuals and 6% from organisations and sole traders.
Filled-in example
This is how the finished document looks with sample data. All names and details are fictitious.