Civil vs employment contract

comparison: rights, taxes, vacation, protection — what to choose

Civil vs employment contract

  • Employment contract: Record, vacation, sick leave, dismissal protection, minimum wage, overtime pay.
  • Civil contract: Contract for services: pay per result, no vacation/sick leave, record only via paid SSC.
  • Taxes: Employment: 18% PIT + 5% military tax withheld by employer, 22% SSC paid by employer. Civil: same PIT+military, 22% SSC paid by client on the payment.
  • For sole proprietors: Contractor-ФОП on civil contract — real savings for the client, but for you it is business, not a job.
  • Requalification: If a civil contract shows employment features (schedule, supervision, staff position) — court may recognize it as employment.
  • When civil is OK: One-off projects, consulting, result-oriented work without a schedule.
  • When not: A permanent position with a schedule and a boss — demand employment contract, else you lose social guarantees.
  • Check: Employment features: personal performance, subordination to rules, systematic pay, workplace.