The growing number of self-employed individuals is a new trend in business. However, behind the convenience and cost savings lies a serious risk: the tax authority may reclassify a civil law contract as an employment one. This could lead to additional charges for insurance contributions, personal income tax, fines, reputational risks, and in exceptional cases, even criminal liability for the company's manager.
To protect your business, follow these 5 key rules:
Rule № 1: Verify When the Self-Employed Individual Obtained His Status
Courts consider the date of registration of a self-employed individual with the tax authority shortly before signing a civil law contract as one of the markers of concealing employment relationships.
Recommendation: Before starting cooperation, request a certificate from the “My Tax” app from the self-employed individual, or verify the registration fact and date through the Federal Tax Service independently. During the cooperation period, periodically repeat the verification before each major payment or signing of a service acceptance act.
Rule № 2: Clearly Define the Subject Matter of the Contract
Vague wording increases the risk of the relationship being recognized as employment. Clearly define the subject matter. Focus on the result, not the process.
The self-employed individual's work should be project-based, limited by clear criteria and scope. The contract subject matter should precisely describe what the self-employed individual will do and what result the client expects.
Recommendation: Instead of the wording “the contractor undertakes to perform the duties of an SMM specialist”, specify “the contractor undertakes, upon the client's assignment, to provide services for promoting the client's social media accounts within the scope and timeframes specified in the technical assignment.”.
Rule № 3: Payment for the Self-Employed Individual's Work Should Not Match Salary Payment Mechanisms
Payment of remuneration to the self-employed individual on specific dates of the month or splitting it into two parts are all indicators of an employment relationship.
Recommendation: Instead of the wording “the contractor is paid a monthly remuneration of 100 rubles” tie payment to the acceptance of specific completed work and signing of the act.
Rule № 4: Do Not Control the Self-Employed Individual's Work Process
A civil law contract cannot establish working hours and rest time, permissible tools, and methods of task completion. The self-employed individual independently determines their work mode and tools.
Recommendation: Specify in the civil law contract that the self-employed individual independently determines the manner and location of work, and the client does not interfere. If work control is necessary, use agreed forms of regular reporting. It is also undesirable to include conditions in the contract with the self-employed individual about their obligation to be available to the client during specific hours. If this is absolutely necessary, use more flexible approaches — establish an “operational issues window”. For example, “the contractor undertakes to respond to urgent requests from the client via email between 11:00 and 18:00 Moscow time”. Alternatively, tie availability to work stages. For example, specify that during certain hours, the contractor is available for draft approvals, content-related questions, or brief clarifications — that is, to support a specific process.
Rule № 5: Keep Business Correspondence
Requesting business correspondence has become a new trend for tax authorities. The logic is that if you truly worked with a self-employed individual as an independent contractor, there should be correspondence. Correspondence usually discusses cooperation details. If there is no correspondence, it is likely that everything was discussed in the “workplace”.
Recommendation: Try to discuss all key issues via email or permitted messengers. If something was discussed in person or over the phone, document the agreements in email afterward.
Relevant Court Cases:
To protect your business, follow these 5 key rules:
Rule № 1: Verify When the Self-Employed Individual Obtained His Status
Courts consider the date of registration of a self-employed individual with the tax authority shortly before signing a civil law contract as one of the markers of concealing employment relationships.
Recommendation: Before starting cooperation, request a certificate from the “My Tax” app from the self-employed individual, or verify the registration fact and date through the Federal Tax Service independently. During the cooperation period, periodically repeat the verification before each major payment or signing of a service acceptance act.
Rule № 2: Clearly Define the Subject Matter of the Contract
Vague wording increases the risk of the relationship being recognized as employment. Clearly define the subject matter. Focus on the result, not the process.
The self-employed individual's work should be project-based, limited by clear criteria and scope. The contract subject matter should precisely describe what the self-employed individual will do and what result the client expects.
Recommendation: Instead of the wording “the contractor undertakes to perform the duties of an SMM specialist”, specify “the contractor undertakes, upon the client's assignment, to provide services for promoting the client's social media accounts within the scope and timeframes specified in the technical assignment.”.
Rule № 3: Payment for the Self-Employed Individual's Work Should Not Match Salary Payment Mechanisms
Payment of remuneration to the self-employed individual on specific dates of the month or splitting it into two parts are all indicators of an employment relationship.
Recommendation: Instead of the wording “the contractor is paid a monthly remuneration of 100 rubles” tie payment to the acceptance of specific completed work and signing of the act.
Rule № 4: Do Not Control the Self-Employed Individual's Work Process
A civil law contract cannot establish working hours and rest time, permissible tools, and methods of task completion. The self-employed individual independently determines their work mode and tools.
Recommendation: Specify in the civil law contract that the self-employed individual independently determines the manner and location of work, and the client does not interfere. If work control is necessary, use agreed forms of regular reporting. It is also undesirable to include conditions in the contract with the self-employed individual about their obligation to be available to the client during specific hours. If this is absolutely necessary, use more flexible approaches — establish an “operational issues window”. For example, “the contractor undertakes to respond to urgent requests from the client via email between 11:00 and 18:00 Moscow time”. Alternatively, tie availability to work stages. For example, specify that during certain hours, the contractor is available for draft approvals, content-related questions, or brief clarifications — that is, to support a specific process.
Rule № 5: Keep Business Correspondence
Requesting business correspondence has become a new trend for tax authorities. The logic is that if you truly worked with a self-employed individual as an independent contractor, there should be correspondence. Correspondence usually discusses cooperation details. If there is no correspondence, it is likely that everything was discussed in the “workplace”.
Recommendation: Try to discuss all key issues via email or permitted messengers. If something was discussed in person or over the phone, document the agreements in email afterward.
Relevant Court Cases:
- Resolution of the Ural District Arbitration Court dated May 13, 2025, Case No. A60-28456/2024
- Resolution of the Moscow District Arbitration Court dated October 9, 2023, Case No. A40-7588/2023
- Resolution of the Central District Arbitration Court dated June 5, 2025, Case No. A64-7696/2023
- Resolution of the Ural District Arbitration Court dated November 27, 2024, Case No. A07-7991/2023
- Ruling of the 8th Cassation Court of the General Jurisdiction dated July 17, 2025, Case No. 8Г-10632/2025