Статья
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17 March 2025
Risk of Reclassifying a Civil Contract with a Self-Employed Individual as an Employment Contract
The Federal Tax Service (FTS) of Russia applies a risk-oriented approach when analyzing relationships between organizations and self-employed individuals. This means that each situation is considered comprehensively, taking into account multiple factors. For businesses, it is crucial to understand the criteria used by tax authorities and how to identify and mitigate potential risks in advance.