At present, simply any company cannot carry out outstaffing, as it was before the introduction of the new law. Now such activity is available only to specialized employment agencies with state accreditation.
There are also several more mandatory rules regarding outstaffing that will be in effect by 2024:
The salary of an employee hired under an outsourcing agreement must be on par with the salary of other specialists performing similar work in the customer’s company.
Mandatory accounting of compensation for employees working through outsourcing in harmful or hazardous working conditions.
The maximum period during dominican republic email list which an employee can be used by another company is 9 months.
The total number of employees hired through outsourcing should not exceed 10% of the total number of personnel in the customer’s company.
There are cases when it is absolutely forbidden to use a personnel outsourcing agreement. In 2024, it is forbidden to hire employees in this way in the following cases:
For performing work of hazard classes I and II or in workplaces with hazard levels 3 and 4.
For recruitment as a forwarder or crew member on seagoing vessels or mixed navigation vessels.
For temporary employment in place of employees absent from work due to a strike.
To work at the enterprise during a period of production downtime for any reason.
In case of bankruptcy of the employing company.
If the hiring company is experiencing economic difficulties and has introduced part-time work in order to avoid laying off its own employees and to preserve their jobs.
Justification of the economic attractiveness of concluding an outstaffing agreement
When developing an economic model for the operation of an enterprise, schedules of employee labor activity are formed, taking into account the costs for each hour worked. These calculations include costs for equipment, consumables, rent of premises, payment of wages to service personnel, tax payments and other expenses.
Justification of the economic attractiveness of concluding an outstaffing agreement
Source: shutterstock.com
Consequently, the reduction of personnel servicing costs when using an outstaffing agreement leads to a reduction in the cost of each hour worked by employees at the enterprise, which entails a reduction in the cost of manufactured products and, ultimately, an increase in the actual (not reflected in accounting) profit of the enterprise.
Below is a list of activities that can optimize the organization’s expenditure activities.
Increasing the costs reflected in the financial statements of an enterprise in order to reduce the tax liability for income tax.
Reducing the costs of maintaining employees in the accounting and HR departments (including expenses for office supplies, paper, consumables, computers, software, equipment, etc.).
Reduction of the number of full-time employees in the accounting and HR departments of the enterprise by an average of 1.5-2 units, and in some cases even by 4-5 units depending on the time and quantitative characteristics of the technological chain of work. This point concerns primarily enterprises that are forced to increase their activities by increasing the number of employees in production or trade and advertising work and, consequently, increasing the number of personnel serving them.
Reducing the downtime of employees from the above departments in cases where an increase in the number of employees in other departments leads to the accounting and HR departments not being able to cope with the increased workload and are forced to hire additional employees who will be occupied at 50%.
Elimination of the need to redistribute the functions of personnel servicing the activities of the enterprise in the event of a sharp increase in the number of employees during the reorganization of a legal entity.
Possibility of increasing the social package for employees without additional costs on the part of the customer. Due to the large number of full-time personnel, the company can provide its employees with such benefits as paid leave, as well as significant discounts on other services (preferential loans, medical and property insurance, etc.).
We present an approximate calculation of cost optimization under an outsourcing agreement for additional specialists who provide services to the company's employees, such as an accountant and a personnel specialist.
No. Cost Approximate monthly costs Comment
1
Assistant Accountant Salary
10,000-12,000 rubles
According to statistics, the average salary in St. Petersburg.
2
Salary of a human resources employee
6000 rubles
Based on half the employee's rate.
3
Rent a workspace
3500-4000 rubles
For 1.5 employees
4
Equipment of employees' workplaces:
2 PCs;
2 tables;
2 chairs;
closet;
office;
software;
maintenance of equipment;
equipment depreciation;
etc.
30,000 rubles one-time and 2,000-3,000 rubles every month
For 1.5 employees
5
Continuing professional skills and training
300 rubles
For 1.5 employees
6
Work of technical specialists, etc.
200 rubles
—
7
Other
2000 rubles
For 1.5 employees
Total:
24,500 rubles monthly and 30,000 rubles one-time
By using outstaffing, you can save approximately 12,500 rubles monthly and 30 thousand rubles one-time.
Legal features of the outstaffing agreement in 2024
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