{"id":709,"date":"2021-01-14T22:50:04","date_gmt":"2021-01-14T20:50:04","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=709"},"modified":"2021-01-14T22:50:32","modified_gmt":"2021-01-14T20:50:32","slug":"%d0%bf%d0%b5%d1%80%d0%b5%d0%b2%d0%b0%d0%b3%d0%b8-%d1%82%d0%b0-%d1%80%d0%b8%d0%b7%d0%b8%d0%ba%d0%b8-%d1%86%d0%b8%d0%b2%d1%96%d0%bb%d1%8c%d0%bd%d0%be-%d0%bf%d1%80%d0%b0%d0%b2%d0%be%d0%b2%d0%b8%d1%85","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=709","title":{"rendered":"\u041f\u0435\u0440\u0435\u0432\u0430\u0433\u0438 \u0442\u0430 \u0440\u0438\u0437\u0438\u043a\u0438 \u0446\u0438\u0432\u0456\u043b\u044c\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u0438\u0445 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0456\u0432"},"content":{"rendered":"

<\/p>\n

\u041f\u0415\u0420\u0415\u0412\u0410\u0413\u0418 \u0422\u0410 \u0420\u0418\u0417\u0418\u041a\u0418 \u0426\u0418\u0412\u0406\u041b\u042c\u041d\u041e-\u041f\u0420\u0410\u0412\u041e\u0412\u0418\u0425 \u0414\u041e\u0413\u041e\u0412\u041e\u0420\u0406\u0412<\/p>\n

BENEFITS AND RISKS OF CIVIL CONTRACTS<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438 16-19. \u041d\u043e\u043c\u0435\u0440 \u21161, 2020 (261)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0411\u041e\u0419\u041a\u041e \u041b. \u0406., \u0404\u0420\u0415\u041c\u042f\u041d \u041e. \u041c.
\n\u0425\u0435\u0440\u0441\u043e\u043d\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442
\nBOYKO L., Y\u0415REM\u0406AN O.
\nKherson National Technical University<\/p>\n

DOI:<\/strong> https:\/\/www.doi.org\/10.31891\/2307-5740-2020-278-1-3<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received:<\/strong> 29.01.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed:<\/strong> 11.03.2020<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443.<\/strong><\/p>\n

\u0421\u044c\u043e\u0433\u043e\u0434\u043d\u0456 \u0456\u0441\u043d\u0443\u0454 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0430 \u043e\u0446\u0456\u043d\u043a\u0438 \u0440\u043e\u0437\u043c\u0456\u0440\u0443 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u043e\u0457 \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u043e\u0457 \u043f\u043b\u0430\u0442\u0438, \u043f\u0440\u043e\u0436\u0438\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043c\u0456\u043d\u0456\u043c\u0443\u043c\u0443 \u0442\u0430 \u0432\u0430\u0440\u0442\u043e\u0441\u0442\u0456 \u0440\u043e\u0431\u043e\u0447\u043e\u0457 \u0441\u0438\u043b\u0438 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456. \u0425\u0430\u0440\u0430\u043a\u0442\u0435\u0440 \u043f\u0440\u0438\u0447\u0438\u043d\u043d\u043e-\u043d\u0430\u0441\u043b\u0456\u0434\u043a\u043e\u0432\u0438\u0445 \u0437\u0432\u2019\u044f\u0437\u043a\u0456\u0432 \u043c\u0456\u0436 \u043f\u0440\u0430\u0446\u0435\u044e \u043b\u044e\u0434\u0438\u043d\u0438 \u0442\u0430 \u0457\u0457 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c\u0438 \u0437\u043d\u0430\u0445\u043e\u0434\u0438\u0442\u044c \u0441\u0432\u043e\u0454 \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u0443 \u0437\u0440\u043e\u0441\u0442\u0430\u043d\u043d\u0456 \u0434\u043e\u0431\u0440\u043e\u0431\u0443\u0442\u0443, \u0437\u043c\u0456\u043d\u0456 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u0442\u0443\u0441\u0443 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0434\u0435\u043c\u043e\u043a\u0440\u0430\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u0430. \u041c\u043e\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u044f \u0442\u0430\u043a\u043e\u0433\u043e \u0442\u0438\u043f\u0443 \u0432\u0437\u0430\u0454\u043c\u043e\u0437\u0432\u2019\u044f\u0437\u043a\u0456\u0432 \u0432 \u0440\u0438\u043d\u043a\u043e\u0432\u0438\u0445 \u0443\u043c\u043e\u0432\u0430\u0445 \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u044e\u0442\u044c\u0441\u044f \u0440\u0456\u0432\u043d\u0435\u043c \u0443\u0441\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u0434\u0435\u0440\u0436\u0430\u0432\u043e\u044e \u043e\u0431\u2019\u0454\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e\u0441\u0442\u0456 \u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0457\u0445 \u0443 \u043f\u0440\u043e\u0446\u0435\u0441\u0456 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0441\u0443\u0447\u0430\u0441\u043d\u043e\u0433\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0443.
\n\u0421\u0442\u0430\u0442\u0442\u044f \u043f\u0440\u0438\u0441\u0432\u044f\u0447\u0435\u043d\u0430 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044e \u043f\u0435\u0440\u0435\u0432\u0430\u0433 \u0442\u0430 \u0440\u0438\u0437\u0438\u043a\u0456\u0432 \u0446\u0438\u0432\u0456\u043b\u044c\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u0438\u0445 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0456\u0432. \u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u0456 \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457 \u043f\u0440\u0430\u0446\u0456 \u0437\u0430 \u0446\u0438\u0432\u0456\u043b\u044c\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u0438\u043c\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430\u043c\u0438; \u0443\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0435\u043d\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u0438, \u044f\u043a\u0456 \u0441\u043f\u043b\u0430\u0447\u0443\u044e\u0442\u044c\u0441\u044f \u043f\u0456\u0434 \u0447\u0430\u0441 \u0443\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f \u0446\u0438\u0432\u0456\u043b\u044c\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0443 \u0437 \u043f\u0440\u043e\u0441\u0442\u043e\u044e \u0444\u0456\u0437\u0438\u0447\u043d\u043e\u044e \u043e\u0441\u043e\u0431\u043e\u044e \u0430\u0431\u043e \u0437 \u0444\u0456\u0437\u0438\u0447\u043d\u043e\u044e \u043e\u0441\u043e\u0431\u043e\u044e-\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0446\u0435\u043c. \u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u0456 \u043f\u0435\u0432\u043d\u0456 \u0437\u0430\u0431\u043e\u0440\u043e\u043d\u0438 \u0432 \u0445\u043e\u0434\u0456 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0446\u0438\u0432\u0456\u043b\u044c\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u0438\u0445 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0456\u0432.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e.<\/strong><\/p>\n

Recently, Ukrainian employers began to resort to the application of civil law contracts in their legal relationships, which
\nnecessitated a detailed analysis of the legal basis for concluding such contracts, assessing the advantages and disadvantages of the parties in the process of executing such contracts, and the right to apply them. in their activities. A civil contract has advantages, but it also has risks. The biggest risk is that he or she may be recognized as an employment contract. When putting into practice the minimum wage bindings below which, under the Labour Code, one cannot pay, the owners here also seek to save on wages so as not to pay taxes and SSC. As a result, they offered to control the payment of the minimum wage through a supplement to its minimum amount and a supplement to the minimum social contribution. To reduce these amounts, employers are trying to use civil contracts. The main criteria of work on civil contracts are proposed; generalized taxes that are paid when entering into a civil contract with a simple individual or with an individual entrepreneur. Particularly noteworthy is the study of certain prohibitions in the application of civil contracts. When drawing up a civil contract there should be no “labour” relations, there should be a “tied” remuneration to a certain result of the works (services), preferably not systematic, so that the fiscal service does not call such payment a wage. The jurisprudence is ambiguous, so it is better to take care of the quality of civil contracts and to organize nonsystematic if the work (service) under civil contracts requires constant performance.<\/p>\n

\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0430 \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u0430 \u043f\u043b\u0430\u0442\u0430, \u043f\u0440\u043e\u0436\u0438\u0442\u043a\u043e\u0432\u0438\u0439 \u043c\u0456\u043d\u0456\u043c\u0443\u043c; \u0446\u0438\u0432\u0456\u043b\u044c\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u0438\u0439 \u0434\u043e\u0433\u043e\u0432\u0456\u0440; \u0426\u0438\u0432\u0456\u043b\u044c\u043d\u0438\u0439 \u041a\u043e\u0434\u0435\u043a\u0441;
\n\u043f\u043e\u0434\u0430\u0442\u043a\u0438.<\/p>\n

References.<\/strong><\/p>\n

1. Sarapina O.A. Improvement of accounting functions and system of calculations on remuneration in conditions of financial crisis:Collection of abstracts of participants of II All-Ukrainian scientific-practical Internet conference “Modern problems and prospects of accounting, audit and analysis development: theory, methodology, organization”. Kherson: PE Vyshemirsky V.S., 2013. 152 p.
\n2. Civil Code of Ukraine \u2116. 435 \u2013 IV of January 16, 2003 (as of September 30, 2015, No. 675-19. URL:
\nhttp:\/\/zakon3.rada.gov.ua\/laws\/show\/435-15 (accessed: April 21, 2019).
\n3. Shcherbin B.C. Business Law of Ukraine: Educ. tool. B.C. Sherbin. 3rd ed., Remaking. and ext. K.: Yurinkom Inter, 2002. 392 p.
\n4. Chuchkovskaya A.V. Legal regulation of business contracts made through telecommunication networks: abstract. diss. for a science degree, Ph.D. lawyer. Sciences: Special. 12.00.04 \u201cBusiness Law; economic procedural law\u00bb. Anna Chuchkovska. K., 2004. 20 p.<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[7],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/709"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=709"}],"version-history":[{"count":2,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/709\/revisions"}],"predecessor-version":[{"id":711,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/709\/revisions\/711"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}