Checklist: 25 Red Flags of Disguised Employment with Self-Employed Contractors

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Checklist: 25 Red Flags of Disguised Employment with Self-Employed Contractors - page preview 1
Checklist: 25 Red Flags of Disguised Employment with Self-Employed Contractors - page preview 2
Checklist: 25 Red Flags of Disguised Employment with Self-Employed Contractors - page preview 3
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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About this item

A self-audit checklist (in Russian) that lets a business assess, in 20 minutes, its risk of having contracts with self-employed contractors reclassified as employment by Russia's Federal Tax Service — using the same methodology the tax inspectorate applies. The tax authority automatically screens payments to self-employed contractors: frequency, identical amounts, single-client dependence. Companies showing signs of disguised employment are summoned to legalization commissions, and under Art. 19.1 of the Labor Code courts resolve any irremovable doubt in favor of employment. The checklist covers 25 red flags across five blocks — organizational dependence, infrastructural dependence, payment patterns, contracts and paperwork, and behavioral markers — with, for each flag, how the tax authority detects it and how to eliminate it. It closes with a risk scale from low to critical, outlining the consequences: back assessment of personal income tax and contributions, a fine of up to 40% under Art. 122 of the Tax Code, and an administrative fine under Art. 5.27(4) of the Administrative Offenses Code. Based on Federal Tax Service letters No. AB-4-20/13183@ (16.09.2021) and No. EA-4-15/4674 (15.04.2022) and Supreme Court Plenum Resolution No. 15. DOCX, 3 pages. Document is in Russian. Authored by a litigation attorney with 30 years of Russian commercial court practice. Part of the 10-document "Anti-Reclassification" bundle

Properties

Legal FormAll
JurisdictionRussia
Branch of LawOther
Legal PracticeGeneral Business Support
Legal RelationsAll
WordingComprehensive
RelevanceApplicable now
Original languageRussian
Translation languageNo

Set

Чек-лист_25_признаков_переквалификации-1.docx

Keywords

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ID: 711.40461
Uploaded: 11.07.2026
Updated: 11.07.2026
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