Remote employee is an employee working remotely.

Remote workers are considered to be persons who have entered into a contract to work remotely.

Such workers are subject to labor legislation and other acts containing labor law norms, naturally, taking into account remote features.

Working method for remote employees

When working remotely, employees work (Article 312.1 of the Labor Code of the Russian Federation):

1) outside the location of the employer;

2) outside stationary workplaces under the control of the employer;

3) using public information and telecommunication networks, including the Internet, to perform labor functions and interact with the employer.

Documents for hiring

The list of documents that must be presented when concluding an employment contract is established by Art. 65 Labor Code of the Russian Federation. These include:

passport or other identity document;

work book (except for cases when an employment contract is concluded for the first time or an employee starts working on a part-time basis);

insurance certificate of state pension insurance;

military registration documents (for those liable for military service and persons subject to conscription for military service);

a document on education, qualifications or special knowledge - when applying for a job that requires special knowledge or special training.

Hiring procedure

To hire a remote worker, the employer must complete the following steps.

1. Receive the required documents from the employee.

2. Familiarize the employee with the local regulations of the organization related to his direct work.

3. Draw up an employment contract.

5. Fill out your personal card. For more information about the procedure for filling it out, see the section “How to fill out Form N T-2” of this material.

6. Draw up a work book (except for the case when the parties agreed not to draw it up and not to make entries in it about remote work).

Remote workers are included in the organization's staff on the same basis as regular workers. The legislation of the Russian Federation has not established any exceptions in this matter.

Electronic document management

When working remotely, a fundamentally new form has been established - the exchange of electronic documents.

Each party must send confirmation of receipt of the electronic document from the other party within the period specified in the employment contract for remote work.

For such an exchange, the parties to the employment contract need to obtain an enhanced qualified electronic signature. Information in electronic form, signed with a qualified electronic signature, is recognized as an electronic document, which is equivalent to a document on paper, signed with a handwritten signature and containing a seal.

By exchanging electronic documents, an employer can:

1) conclude an employment contract on remote work with the employee;

2) before signing the employment contract, familiarize the employee with local regulations, which are provided for in Art. 68 Labor Code:

internal labor regulations;

collective agreement and wage regulations;

other local regulations directly related to the work of a remote employee;

3) make changes to the employment contract by drawing up an additional agreement;

4) familiarize the employee with orders (instructions), notifications, requirements or other documents that the employee must be familiar with in writing against signature.

The employee can, in the form of electronic documents, send to the employer various statements, explanations, appeals and other information that he has the right or must provide to him.

Features of concluding an employment contract

The location of the employer is indicated as the place of concluding an employment contract for remote work.

The place of work of the remote employee must also be indicated in the employment contract.

From the definition of remote work given in Art. 312.1 of the Labor Code of the Russian Federation, it follows that for an employee the place of permanent work is his location.

An employment contract for remote work may provide for an additional condition regarding the obligation of a remote worker to use, when performing his duties under an employment contract for remote work, equipment, software and hardware, information security tools and other means provided or recommended by the employer.

Taxation of income of a remote worker

Income of an individual received as a remote worker of a Russian company is subject to personal income tax in accordance with the generally established procedure and is withheld by the employer.

In this respect, a remote worker is no different from a regular employee of an organization.

Compensation and guarantees

Remote workers enjoy the guarantees and compensations provided by labor legislation to all employees working under an employment contract:

annual paid leave of at least 28 calendar days;

additional vacations and study leaves;

• benefits for temporary disability, maternity benefits, child care benefits up to 1.5 years.

Still have questions about accounting and taxes? Ask them on the "Salaries and Personnel" forum.

Remote employee: details for an accountant

Based on the Federal Law, which came into force in April 2013 after it was signed by the President of the Russian Federation, a fresh Chapter 49.1 was introduced into the Labor Code, which gave legal status to remote work. The emergence of the latest information technologies, which led to the rapid development of Internet networks, made it possible to expand the boundaries of communication and exchange of information between people.

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All significant circumstances relating to the conclusion of a contract or agreement between individuals and legal entities in accordance with the requirements imposed by current legislation on them must be formalized in writing to give them legal force. An employment contract establishes, modifies or terminates the rights and obligations in the employment relationship between the parties.

Working without a workplace

Remote work is a form of employment when the employer and the employee are at some distance from each other, the transfer and receipt of technical specifications, results and payment for work performed occurs through information and telecommunication networks, including the Internet.

Labor duties are performed without the control of the employer and not on his territory without interaction with him.

In recent years, a lot of information has appeared on the Internet about remote work, which allows for flexible working hours, so the number of people willing to do it, looking for customers around the world, carrying out projects of various levels, accepting payment for work through electronic payment systems online has increased sharply.

Types of remote work include:

• Freelancing translated means “flexible workplace” when there is no permanent employer;
• making money on websites, such as selling links, posting advertising articles, banner or display advertising;
• translation services, copywriting, rewriting, saturation of sites with unique content to attract potential visitors;
• design and development of Software for information devices and systems;
• web design projects involved in the development of product design, outdoor advertising, logos for various companies and firms.

Advantages

Remote work has certain advantages, including:

• Free schedule and significant time savings, allowing you to manage the time allocated for completing a task at the employee’s discretion, lack of constant control by the employer.
• Telecommuting frees you from the work schedule and schedule that must be followed at the workplace.
• The funds needed for accommodation, food, and travel are significantly saved, since the need to move to another country when getting a job abroad disappears. By permanently residing in Russia, you can get a job in any country in the world.
• Solving the issue of providing jobs to people living in remote areas of the country with the availability of the Internet.
• Favorable conditions are created for changing social conditions regarding permanent residence, finding a job that is completely satisfying morally and financially, and that meets intellectual abilities and interests.
• Not subject to the employer, because there is no dependence on the place of work, he has the opportunity to set the cost of his services and choose the customer. A person interested in remote work independently performs work that is creative in nature.

Flaws

Errors in this type of work relate to the following circumstances:

• It is necessary to have self-discipline, responsibility, and self-control in order to complete the assigned task successfully and on time.
• Significant costs associated with technical conditions, which include payment for an Internet connection, and the lack of a network in some regions of the country.
• The number of vacancies is limited, often remote work exchanges cannot provide future prospects, lack of career growth, instability;
• a remote worker is deprived of formal and informal communication with work colleagues and does not have the opportunity to discuss the results obtained with them.
• There are cases of fraud in networks when payment is not made for the results of work performed.

Economists, lawyers of various profiles, designers, including web designers, IT specialists, designers who have the opportunity to work at home for various reasons can work remotely.

Remote work and employment contract (sample 2019)

Externally, the mutual expression of will of the parties is expressed by the form of an employment contract on remote work, drawn up in an individual document. In structure, the form of the contract consists of several components that are in an orderly relationship, and the content is determined by the parties concluding it. The main condition for its content is the presence of all attributes so that they are recorded in it in writing.

It is considered concluded only when the parties have agreed on all its points.

For those wishing to work remotely, rules have been introduced to simplify the procedure for signing an employment contract.

In accordance with the instructions s. 312.2 of the Labor Code of the Russian Federation, its signing can be carried out by exchanging the agreement in electronic form. If the employee wishes, he has the right to receive a paper version from the employer, who must send the contract via registered mail with notification.

Prerequisites

An employment contract drawn up with an employee who will work remotely must contain information about the subject of the contract, its terms, legal addresses and bank details of the parties, signatures of the persons concluding it, and the date of signing. The employment contract is sealed with the seal of the enterprise.

• By mutual agreement of the persons who have entered into an employment contract regarding remote work, the following issues must be resolved:
• entries in the work book about employment;
• method of using technical equipment and devices to fulfill technical specifications;
• the deadline for submitting the work report and the method for sending it;

systems for reimbursement of costs related to remote work, guarantees and compensations that are due to all employees in accordance with the standards of the Labor Code and the current law on social insurance.

If the workplace, the purchase of office equipment, a computer, and the provision of telephone and Internet connections are provided by the employee himself, then under the contract the employer pays compensation for the funds spent.

The amount of compensation and payment terms must be established and noted in the contract. But the employer can provide everything necessary for work himself, so this part of the contract is important and its drafting requires attention.

The remote worker’s compliance with the Rules governing internal labor regulations must be separately noted in the contract.

The employment contract must specify the deadline and method for submitting work results via email.

Watch also the video about regulating the labor of remote workers

Duration and possibility of extension

According to the instructions of Art. 72 of the Labor Code of the Russian Federation, persons who have entered into an employment contract have the right to change the conditions that were stipulated in it by agreement drawn up in writing.

Moreover, the changes also apply to the duration of the contract, regardless of the type of contract, so the parties during its validity can enter into an agreement on changes to the term and conclude it for a new term.

But it is necessary to take into account that the contract is valid for 5 years, but no more.

Labor assessment in this case

The current state of the labor market, due to the emergence of a new category of highly qualified workers who work remotely, has led to a problem related to the accounting and assessment of labor. There is an informal component of labor in it.

Economics and studies of distance employment cannot answer the main question about its quantitative and qualitative accounting.

A quantitative assessment of the scale of work at a distance in Russia is not carried out, since no research has been conducted in this area; there are no official statistics, because it is not provided for by legislative acts.

A big problem is identifying an employee who has entered into an employment relationship with an employer to perform work remotely due to informal characteristics.

• Often, remote employment is mixed; some workers are at the workplace for two or three days, then work remotely. It is not possible to single out remote work by industry sector, because it involves knowledge workers.
• It is classified according to the type of professional activity, which include:
• design, including architectural;
• consulting on marketing, business projects, advertising events;
• provision of financial and banking services;
• services in the field of education, jurisprudence;
• diagnosing various diseases in the medical field.

As for the regions of the Russian Federation, remote employment is developing unevenly and this phenomenon is associated with the weak development of Internet technologies in them.

Working remotely is only possible with the help of an Internet connection, so without it and if it works slowly, it makes no sense to talk about remote employment.

In general, the further development and improvement of remote work is the beginning of creating flexibility in the labor market, allowing us to solve the issue of unemployment.

Types of work that do not allow work outside the enterprise

• In accordance with the document called the “All-Russian Classifier of Professions,” the country’s working population is divided into:
• employees, which includes managers at all levels, specialists who are engaged in engineering, technical, economic work, and administrators. The number of employees includes employees of the clerical service, accounting and control department, business services, agents, cashiers, assistant secretaries;

workers engaged in manual labor and creating wealth, maintaining machines and mechanisms in working order.

The production activity of remote work involves the performance of mental work that does not require constant presence at the workplace, which is located on the territory of the enterprise.

The activities of a larger number of enterprises where production activities consist of servicing production in the main and auxiliary workshops, plant administration, laboratories, research and computing centers related to industrial production enterprises, workers must be present at workplaces.

How to hold an employee accountable for a disciplinary offense, so as not to lose in court? Read about this in our article.

From the article you will learn:

Disciplinary offense

First of all, we suggest you understand what constitutes a disciplinary offense. The definition of this concept is contained in Article 192 of the Labor Code of the Russian Federation.

This means that if an employee performs his or her job and job duties poorly or does not perform them at all, the employer has the right to take disciplinary measures against such employee.

Download sample documents

In this regard, it is important for an organization to describe in detail the employee’s job responsibilities in an employment contract or job description. After all, if the corresponding responsibilities of the employee are not documented, if a dispute arises, the legality of applying disciplinary measures can be easily challenged in court.

Therefore, we recommend developing job descriptions for each position, which detail the job characteristics and specific job responsibilities. The employee must be familiarized with this document and signed.

Note that in practice, job descriptions are often drawn up as an annex to the employment contract. In such a situation, by signing an employment contract, the employee immediately confirms that he has read the job description.

Practical case

Is it necessary to create a commission to investigate a disciplinary offense?

The answer was prepared jointly with the editors

Ivan Shklovets answers:
Deputy Head of the Federal Service for Labor and Employment

Types of liability from disciplinary offenses

As we have already said, disciplinary offenses on the part of an employee entail certain negative consequences. Thus, the employer has the right to bring the employee to disciplinary liability for violations.

Please pay attention! All types provided for in Article 192 of the Labor Code of the Russian Federation. The employer has no right to expand this list.

It is important for organizations to remember that this is a complete list of types of disciplinary punishment that can be applied to an employee. The Labor Code does not provide for other types of liability. The only exceptions are situations specifically provided for by law.

In practice, commercial organizations also use this type of liability as a severe reprimand. Most often it is used for gross violation, when the employer wants to strictly punish the employee, but not fire him. Labor legislation does not provide for a severe reprimand, so the employee will be able to challenge this type of punishment .

Deprivation of a bonus as a liability for a disciplinary act

Another point that is important to pay attention to. Also in practice, as a disciplinary measure, employers . How legal is this?

It is important here not to confuse disciplinary liability and the need to pay incentives or incentive payments to the employee.

Thus, deprivation of a bonus cannot be used as a disciplinary measure. This type of punishment is not provided for by labor legislation. At the same time, the bonus is an incentive payment. And the employer prescribes the procedure for such payments in a local act, most often in the Regulations on Bonuses. And in the Regulations, the employer has the right to provide that those employees who have committed or have a disciplinary sanction, bonuses are not paid. It may also be possible to provide that, in such circumstances, premiums are paid at a reduced rate.

In other words, the employer has the right not to pay a bonus to the employee if he commits a disciplinary offense. But such a condition for payment (or non-payment) of the bonus must be provided for in the Regulations on Bonuses. If the Regulations do not contain such a condition, the organization cannot deprive a bonus of an employee who has committed a disciplinary offense.

In fact, this means that for committing a disciplinary offense, an employee can be subject to disciplinary action in the form of a reprimand, reprimand or dismissal. In addition, the employee may be deprived of a bonus if such a condition is provided for in the Regulations on Remuneration or the Regulations on Bonuses.

In this situation, we will not talk about two types of disciplinary punishment for one offense, since deprivation of a bonus is not a disciplinary measure.

Question from practice

Is it possible to deprive an employee of a bonus for committing a disciplinary offense? Payment of bonuses is provided for by the Regulations on bonuses in the organization

Many companies have long been convinced of the real benefits of hiring remote workers, but literally until recently in Russia there was no legal framework for formal labor relations. How to properly register remote employees for work, what is important to take into account in employment contracts, and how to avoid financial risks - says IPK legal expert Tatyana Shirnina.

In 2013, the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) was supplemented with Chapter 49.1 “Features of regulation of the labor of remote workers.” These innovations were due, among other things, to the high development of information technology. And in practice, the principle of remote work has been applied for a long time, but there was no legal regulation for a long time.

Today, specialists with different skill levels work outside the employer’s location (at home, in another city/country, in a restaurant, on the beach, etc.): engineers, lawyers, accountants, translators, journalists, editors, designers, programmers, auditors. Despite the fact that remote work is already an established phenomenon in Russia, the questions are not decreasing. Let's try to answer some of them.

So, first of all, let's look at the main question:

How to formalize an employment relationship with a remote worker?

Your main assistant will be the Labor Code, namely the above-mentioned Chapter 49.1, which, by the way, provides for two options for concluding an employment contract:

1) an employment contract with a remote worker can be concluded by visiting the employer’s office in person;

2) an employment contract with a remote worker can be concluded by exchanging electronic documents. This option can only be used if the parties have enhanced qualified electronic signatures.

When hiring a remote worker, the list of documents required to conclude an employment contract is no different from the general list provided for in Article 65 of the Labor Code of the Russian Federation. Just one nuance: if an employment contract for remote work is concluded by exchanging electronic documents with a person entering into an employment contract for the first time, this person receives an insurance certificate of compulsory pension insurance independently.

The employer’s obligation to familiarize employees with the documents before signing an employment contract also remains. The method of familiarization depends on how the interaction between the employee and the employer takes place: by exchanging electronic documents (here we remember about an enhanced qualified electronic digital signature) or by directly visiting the employer’s office.

Terms of an employment contract with a remote worker

When drawing up an employment contract, you must be guided by Article 57 of the Labor Code of the Russian Federation. But since this is a special type of work activity, the text of the contract must reflect that the work is performed remotely.

In addition, there are other special conditions of the employment contract with this category of workers. One of the mandatory conditions is to indicate the place of work and there are no exceptions for remote workers in this part. However, how can we indicate it if we do not know in what place the employee will perform his work function today and tomorrow?

Let's turn to article 312.1. Labor Code of the Russian Federation:

“Telework is the performance of a labor function determined by an employment contract outside the location of the employer, its branch, representative office, other separate structural unit (including those located in another locality), outside a stationary workplace, territory or facility directly or indirectly under the control of the employer, with provided that public information and telecommunication networks, including the Internet, are used to perform this job function and to carry out interaction between the employer and the employee on issues related to its implementation.”

According to representatives of Rostrud (Letter of Rostrud dated October 7, 2013 No. PG/8960-6-1 “On determining the place of work of a remote worker”), an employment contract for remote work must contain information about the place of work where the remote worker directly performs the duties assigned to him with an employment contract. Of course, the explanation of Rostrud does not equate to regulatory legal acts. However, the State Labor Inspectorate is its territorial body, therefore, the policy will be similar. That is, if the employment contract with a remote worker does not contain such a condition as “place of work,” the company may be brought to administrative liability under Part 3 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

So where to look for the answer? A guideline may be a letter from another federal executive body - the Ministry of Finance of Russia dated 01.08.2013 N 03-03-06/1/30978, which draws a conclusion from the definition of remote work given in Art. 312.1 of the Labor Code of the Russian Federation: for an employee, the place of permanent work is his location.

Perhaps we should agree with this opinion. After all, it is logical that the place of work of the “remote worker” is the place of his actual location at the time of performing his work function.

Working conditions in the workplace

As is known, working conditions in the workplace are determined based on the results of a special assessment of working conditions. But how can an employer describe these factors if an employee can move to different parts of the Earth every day?

In fact, the legislator has provided exceptions regarding the mandatory special assessment of working conditions for certain categories of workers. These included remote workers (Part 3, Article 3 of the Federal Law of December 28, 2013 N 426-FZ “On Special Assessment of Working Conditions”). Consequently, since there is no need to conduct a special assessment of working conditions, the employer is automatically relieved of the obligation to prescribe in the employment contract with a remote worker such items as: “guarantees and compensation for work with harmful and (or) dangerous working conditions” and “working conditions at the workplace” place."

Operating mode

Here’s another important question: how to arrange a work schedule with remote control? It all depends on how important the employer is to the time frame within which the employee will perform his work function. This is also due to the way in which working time is recorded: the employer will keep it independently or will entrust the employee to record hours of work by self-reporting.

One option is to provide for remote employees the usual working hours adopted by the company. For example: “An employee is given a 40-hour, five-day work week, with two days off. The employee is given working days from Monday to Friday, working hours from 9:00 to 18:00, a break for rest and food - 1 hour from 12:00 to 13:00, which is not included in working hours and will not be paid. Saturday and Sunday are days off."

The second option (if it is not important in what period of time the work will be performed) is to set the employee, for example, a 40-hour five-day work week, with two days off. Indicate which days are considered working days and which days are considered weekends. Regarding the start and end times of the working day, as well as breaks for rest and food, state that they are set by the employee independently. In this case, you can write like this: “Duration of one working day: no less than 5 hours and no more than 9 hours per day. The duration of the break for rest and food is 1 (one) hour, which is not included in working hours and is not paid.”

Additional features

From the above, we can conclude that it is necessary to consolidate the methods of interaction between the employee and the employer. It is recommended that the employment contract additionally specify the means of communication (mobile phone, e-mail, Skype, etc.) that will be used by the employee and the employer, and the time during which the employee must answer the call, incoming message/call back/write a message/go to connection.

Whatever work mode you specify in official documents, remember: a remote worker may be located at a point with a different local time. Therefore, when determining the operating mode, indicate time zones. Otherwise, it may happen that if you get in touch with an employee at 8:00 Moscow time, you will never see him. After all, if he ends up, say, in New York, it will be late at night - 00:00.

Don't forget about your vacation

Part 2 art. 312.4 of the Labor Code of the Russian Federation obliges employers to prescribe the procedure for providing remote workers with annual paid leave and other types of leaves in the employment contract.

What else should be included in the employment contract with a “remote worker”?

It is recommended to clearly state what equipment (software and hardware) the employee will use when performing his or her job function, who provides it, what actions the employee needs to take, and within what time frame the employer must be informed about breakdowns or technical malfunctions. If the employee will use his own equipment (for example, a laptop, telephone, etc.), the employment contract should additionally regulate the procedure and timing of payment of compensation for its use.

In order to monitor the quality and quantity of work performed, you can additionally prescribe the procedure, timing and form for the employee to submit reports on the work performed.

Of course, as with any relatively convenient option, remote work has pitfalls.

1) When hiring a remote worker to a company, interviews are often conducted via Skype or email. In this case, the employer bears the risk of incompletely and unreliably assessing the specialist’s business qualities. Agree, in a home environment, when there is a lot of reference material around (books, manuals, the Internet), it is much easier to pass an interview.

2) Since remote work involves the possibility of electronic document management, including the signing of an employment contract, certain difficulties may arise. For example, an employer signed an employment contract and sent it to an employee, but the employee did not return the signed document and kept all copies or sent a scanned copy.

Unfortunately, due to simple carelessness in the event of a legal dispute, the terms of the employment contract may be considered inconsistent with all the ensuing consequences. Therefore, remember: the employment contract must be signed by both parties with an enhanced qualified electronic digital signature or a “live” signature on paper.

3) The question of control remains open, namely, how many hours a day a person works. That is, interaction must be clearly regulated, otherwise the employer will never know how long the remote worker worked on a given day - 8 hours or just 2 hours.

4) When an employment contract is terminated at the initiative of an employee, the employer often receives a scan of his resignation letter. However, based on existing judicial practice, the courts do not recognize a scanned application as evidence, indicating that the employee’s will to dismiss must be expressed either in writing with a “live” signature of the employee, or signed with an enhanced qualified electronic digital signature.

5) From the point of view of the procedural code, it is not entirely clear from what moment an employee has the right to go to court to restore violated rights.

Here is a practical example. The Moscow City Court, in the Appeal ruling dated January 20, 2015 in case No. 33-1146/2015, found that on May 21, 2014, the plaintiff received an order of dismissal by email, printed it out, put his signature on it and also sent this order by email to the defendant. Thus, the plaintiff received a copy of the dismissal order on May 21, 2014 and from that date he knew about his dismissal, and was not deprived of the opportunity to apply to the court for reinstatement before the expiration of one month. However, the plaintiff went to court on July 7, 2014, that is, he missed the one-month deadline.

Thus, for calculating the time limit for appealing the employer’s actions, it is the employee’s awareness of the violation of his rights that matters, including the receipt of an electronic copy of the order and the employee’s subsequent actions.

Of course, it is often convenient for both employees and employers to use the format of remote collaboration, but please note that not all specialists can be hired remotely. For example, this applies to those whose result of labor is expressed in material products. This, by the way, is one of the differences between remote workers and homeworkers.

Another interesting question that arises in practice: Can all employees in small companies work remotely?

The legislation not only does not contain restrictions on the number of employees employed remotely, but also does not define the list of positions that cannot be filled in this form. For example, if this is an online store, why not arrange for everyone to work remotely? There is only one condition: the nature of the duties performed must correspond to the definition of remote work (Article 312.1 of the Labor Code of the Russian Federation), namely:

a) performing a labor function outside the employer’s location;

b) performing a labor function outside a stationary workplace, territory or facility directly or indirectly under the control of the employer;

c) use of public information and telecommunication networks, including the Internet, to perform work functions;

d) interaction between the employer and employee on issues related to the performance of labor functions, public information and telecommunication networks, including the Internet.

That is, if we objectively consider the possibility of such an organization of work, we must again take into account that not all categories of employees, as noted above, can work remotely. As a rule, “distance workers” are intellectual workers. Therefore, it is still quite difficult to imagine a company where only “distance workers” actually work. Secondly, it is difficult to imagine how complex the paperwork with documents is, and what the huge risks of losing them during the electronic exchange process are.

At the moment, there is no judicial or inspection practice on this issue, so what assessment the authorized bodies can give to such an organization of work can only be guessed at.

As rightly noted in the explanatory note to the bill on amendments to the Labor Code of the Russian Federation in terms of regulating the labor of remote workers, “modern economic development is impossible without productive employment, which is a derivative of an effectively functioning flexible labor market that allows you to quickly respond to economic challenges.”

Of course, remote work has many advantages, for example:

• reducing the employer's costs for renting premises and organizing workplaces;
• saving time, energy and money for the employee due to the absence of transport problems - delivery to the workplace and back;
• increase in labor productivity when it is organized in accordance with the desire of the employee in more comfortable conditions.

Remote work increases business activity and employment of the population, since people have the opportunity to work without leaving home or another convenient location. The benefits for employers are obvious: to attract workers without the cost of equipping workplaces, and at the same time receive income from their productive activities.

Tatyana Shirnina, Leading Lawyer, Labor Law Department