Therefore, auditors may demand an explanation of why the organization is “renting” personnel that were removed from the staff. Changes in personnel can be explained by the fact that the company is saving on hiring personnel and reporting.
Tax authorities will scrutinize a deal with a private agency, just like with any other counterparty: whether it is real or fictitious, whether the price corresponds to the market price. Usually, fictitious deals are considered to be those in which migrants are hired in huge quantities. When using outstaffing services, make sure that their price corresponds to the market price.
Tax authorities may suspect a scheme only in email database lists australia atypical cases. For example, if a company leases personnel to work under a simplified or imputed tax system. Inspectors will suspect that organizations are intentionally transferring employees to third-party staff in order to reduce their headcount. Sometimes this can only be proven in court (in accordance with the ruling of the FAS Ural District dated July 10, 2013, No. F09-6659/13).
How to choose a reliable outstaffing company?
If your company plans to hire foreign workers, it is important to request a contract concluded with the outstaffing company on the first working day. A mandatory condition is the presence of a stamp from the Federal Migration Service in the document. In the event of its absence or any other discrepancy, it is necessary to immediately contact the outstaffing company with a question about compliance with the law.
If you decide to use the services of a recruiting agency for outstaffing, but have doubts, it is strongly recommended to conduct a thorough analysis of reviews about it on the Internet. Do not neglect the opportunity to study social networks: use open sources for additional research.
If the overall reviews of a recruiting agency are mostly positive, you may want to consider entering into an outsourcing agreement with that agency.
Before signing a contract with a recruiting agency, it is necessary to obtain additional information about it. Otherwise, there is a risk of falling into the hands of a "black outstaffer".
Important! "Black outstaffers" do not fully register employees, evading taxes and contributions for them, and transfer the funds received to their own accounts. In case of inspections, they tend to disappear, leaving the customer alone with the inspectors.
You can investigate a suspicious outstaffing company in the following ways:
through counterparty verification services, since such schemes are often used by companies that work for one day;
through the official website of the Federal Labor Service and the register of accredited employment firms;
requesting an accreditation document from the outstaffing company.
It is also necessary to carefully study the contents of the contract, especially in terms of wages. If its amount is below or slightly above the minimum level, this should raise serious doubts in you.
What are the requirements for an outstaffing agency to obtain a license?
Obtaining the status of an agency specializing in outstaffing is not a trivial task. For example, to obtain accreditation, it is necessary:
have an authorized capital of at least 1 million rubles;
have no outstanding tax liabilities;
be on the general tax system.
The head of such a recruiting agency must have no criminal record in the area of violation of personal rights and economic crimes. It is also required that he/she has at least two years of experience in the field of personnel and has the appropriate professional education.