Health

Informal employment of the population and its impact on the economy. Informal employment in Russia: current trends

general characteristics informal employment. Outstaffing as a personnel technology for semi-formal employment. Socio-demographic characteristics of the informally employed population. The concept, essence and types of outstaffing, the advantages of its use.

Federal Agency for Education

GOU VPO "Kemerovo State University"

Faculty of Economics

Department of Management

On the topic: Informal employment

Completed by: student of group E-041

Shelkovnikova Anna Valentinovna

Scientific supervisor: Ph.D., Associate Professor

Khaliulina Valentina Vladimirovna

Kemerovo, 2008

INTRODUCTION

2.1 The concept and essence of outstaffing. Types of outstaffing.

2.2 Parties involved in the outstaffing process

2.3 Benefits of using outstaffing

INTRODUCTION

The scale of informal employment in Russia is higher than in most developed countries. This is due, on the one hand, to the desire to avoid income taxation and bureaucratic procedures, and on the other hand, to the low level of wages at the official place of work and with systematic delays in payment.

In most transition countries, the informal sector (IF) is significant in scale and plays a significant role in job creation, income generation and the production of goods and services. There is much evidence that informal employment (IE) in this group of countries has increased markedly compared to the pre-reform period. However, it is usually not possible to quantify its dynamics over the entire previous decade due to the lack of data. In addition, this employment itself is extremely heterogeneous, its growth may be due to various reasons, and unambiguous assessments of the VA as a social and economic phenomenon are extremely difficult.

Since the second half of the 1990s, the problem of the informal sector in Russia has received great attention from politicians, international economic organizations, and the media. It was in the significant growth of the informal sector that many tried to see an explanation for the fact that the dramatic decline in GDP did not lead Russia to catastrophic unemployment and a slide into even deeper poverty. However, the informal sector in general and employment in it in particular remain completely unexplored, especially from a quantitative point of view.

At one extreme on the spectrum of types of health care are highly skilled services provided on an individual basis by professionals (eg, doctors, teachers, lawyers). Their development is a positive fact.

On the other, low-productivity activities aimed at ensuring conditions for the simple survival of families (such as the production of products in the household for subsequent sale on the market). On the one hand, this is a low-productivity use of labor resources in the form of unstable and low-income employment, which is a type of underemployment or hidden unemployment. On the other hand, such employment for both society and the citizens themselves is in many ways preferable to unemployment. It not only allows you to save on unemployment benefits, but also covers those citizens who often have the worst conditions for returning to the formal economy (their human capital is simply insufficient to get another job). In this part, it represents an alternative to either economic inactivity or chronic unemployment (but not employment in the formal sector.). This is especially important in the context of a significant reduction in labor demand in the formal sector and in the absence of an effective social protection system and/or meager pension provision.

There is also significant variation in employment patterns between the above poles. Let us note here just one more additional segment - small business. It may be individual and unincorporated (that is, not organized as a firm) and therefore remains outside the reporting of the formal sector. At the same time, ILO recommendations also allow, in principle, the inclusion of corporate and completely “formalized” economic entities with the number of employees below a certain threshold in the number of enterprises in the informal sector.

Despite the variety of types of informal employment, they have one thing in common - due to many circumstances, they remain in the zone of “poor visibility” for official statistics. This, however, is not a reason to deliberately ignore the “invisible sector”. On the contrary, the denser the “fog”, the greater the need for “fog lights”, the stronger the additional interest of researchers in what is happening inside or behind it.

There is a long list of interrelated questions, the answers to which are of interest in the context of economic and social policy. Here are just a few of them. What is the scale and structure of informal employment in the Russian economy? What are its dynamics? For example, we can assume that informal employment swells when formal employment declines. In this case, the informal sector acts as a shock absorber for unemployment. However, the opposite hypothesis is also possible. In which sectors of the economy is informal employment concentrated? What human capital does it attract and “attach” to itself? And finally, is labor in this sector a diversion from the resources of economic growth in the formal sector? Or, conversely, the informal sector, by attracting and “connecting” the less mobile and least productive part of the labor force, reduces fiscal pressure on the budget and supports the effective demand of the population, thereby promoting economic growth?

The purpose of this work is to offer possible quantitative answers to just some of the questions listed above.

1. General characteristics of informal employment

1.1 Concept and essence of informal employment

Informal employment existed in the USSR in the pre-reform period. In the context of the transition to the market, its role has increased, and new types of informal employment have emerged.

Informal employment in Russia refers to officially unregistered economic activity, in which those involved do not pay taxes.

The International Labor Organization (ILO) views informal employment as the activity of small-scale economic units that produce and distribute goods and services and consist primarily of independent, self-employed producers. They use the labor of family members and hired workers. In Russia, the scope of informal employment is wider.

Informal employment is closely related to the informal sector, which today is quite large within the framework of Russian economy.

The concept of the informal sector is not identical to the concept of the shadow or non-observed economy.

The shadow economy refers to any unregistered and untaxed economic activity, including criminal activity, as well as unregistered activity within large or medium-sized registered enterprises.

The informal sector usually refers to the collection of small business units, as well as economic activities carried out on a household or individual basis.

Theoretically, a situation is possible where the informal sector’s contribution to GDP or share of employment is small, while in general the share of the non-observed economy reaches significant proportions.

The concept of informality was first introduced in an ILO study of urban labor markets in Ghana. Thereafter, it was widely used in studies conducted by the ILO and the World Bank in developing countries. Although similar phenomena are quite common in developed Western countries (the example of Italy is especially typical), here the concept of the informal sector has not gained significant popularity. At the same time, the study of informal labor markets in the West was sometimes masked by the use of various versions of theories of labor market segmentation and such concepts as the “secondary labor market”.

Fundamental instrumental approaches to defining and measuring employment in the informal sector for national statistical agencies were formulated in the recommendations of the XV International Conference of Labor Statisticians (1993).

The conference defined the informal sector broadly “as a collection of units engaged in the production of goods and services with the primary purpose of providing employment and income to those associated with these units. These units are characterized by a low level of organization, low capital intensity and small size. Labor relations - if they exist - are based primarily on the involvement of casual workers, family and personal connections, and not on a contractual basis that provides formal guarantees.” From the perspective of national accounts statistics, the informal sector is considered as part of the household sector.

It follows from the above that the informal sector is not part of the criminal or illegal economy and does not include those engaged in prohibited activities (smuggling, drug production and distribution, etc.). It also excludes those who work without registration in large and medium-sized formal sector enterprises. However, it can include both the self-employed and those employed (in informal sector enterprises or individuals).

Size may be used as an alternative or additional criterion for classifying enterprises as informal sector. Typically these are micro-enterprises employing up to 5 people (in some cases up to 10). If this criterion is introduced, then all economic units of this size, regardless of the presence or absence of registration, are considered informal.

In October 2001, the Russian State Statistics Committee approved “Methodological provisions for measuring employment in the informal sector of the economy.” The criterion for determining units of the informal sector in Russia is the absence state registration as legal entity, the threshold for the number of employees at the enterprise is not used in all this. “Informal sector enterprises are defined as household enterprises, or unincorporated enterprises owned by households, that produce goods and services for sale in the market and do not have the legal status of a legal entity.”

Identification of those employed in the informal sector according to population surveys on employment problems conducted in Russian Federation, is carried out on the basis of combining answers to several questions. The key question is about the place of work, which involves the following options:

(a) in an enterprise, institution, organization;

(b) on a farm,

(c) entrepreneurial activity without forming a legal entity;

(d) on an individual basis;

(e) for hire from individual citizens.

Groups (c)-(e) are entirely related to the informal sector. Those employed in (a)-(b) also belong to the NS if they work “without registration or paperwork” “in their own enterprise or in their own business to generate income” or “as a member of a production cooperative (artel)” . The informal sector also includes those engaged in the production of goods or services in the household, if these products or services are sold on the market.

The dichotomous division of the economy into the formal and informal sectors greatly simplifies the real situation in a transition economy. The formal sector can be both an environment where informal relationships between employers and workers flourish and a source of significant informal income. The interpenetration of the formal and informal is one of the key features of the Russian economy in transition.

1.2 Types of informal employment

There are many types of informal employment. The main ones are:

* industry - in the field of education, medicine, provision of various services (tailoring, repairs, construction, trade, for example, “shuttle” business);

* organizational - individually employed, workers and owners of small unregistered production units; unofficially registered employees in registered organizations, officially registered employees carrying out unregistered activities at their workplace;

* varieties distinguished by the role of informal employment in income. These groups include persons receiving only informal income; persons for whom informal income is the main one; persons combining work in the “formal” and “informal” sectors (informal employment provides a minor part of income).

1.3 Assessment of the level of the informally employed population

The share of informal employment in Russia is higher than in most developed countries, with the exception of Italy, where, according to some estimates, up to 30% of gross internal product produced in the "informal" sector. In developed countries, the share of the "informal" sector is 5-10% of gross domestic product, and in developing countries - up to 35%. In Russia, according to the results of research by sociologists in 2003, it reaches 40%. There is every reason to believe that today this figure is much higher.

In the Russian Federation, the level of informal employment is comparable to developing countries, but unlike them, in our country the informally employed can earn high incomes. Poverty also exists in the "informal" sector of Russia, but on a much smaller scale than in developing countries.

Informal employment is difficult to define unambiguously, but even more difficult to measure statistically correctly. The objective difficulties of measuring informal employment are aggravated by subjective ones: there is a natural wariness among subjects of such an economy regarding open and officially recorded discussion of the nuances of their activities. Hence, the emergence of a whole range of assessments is inevitable, differing both in the author’s methodology and in the data sources used. Since much informal economic activity occurs within or in connection with households, representative household surveys are the most comprehensive source of information on informal employment.

Population surveys on employment problems (EPS) conducted in Russia largely meet international requirements for measuring informal employment. Since 1999, they have been conducted quarterly, which makes it possible to “capture” seasonal fluctuations in the dynamics of informal employment.

The total number of people employed in the informal sector, averaged over the four quarters of 2001, was 9,190 thousand. Human. Of these, 7,136 thousand. people or 11.1% of all those employed in the economy had their main or only job here. Over 2 million people found their additional work in the informal sector. In general, “informals” make up more than 70% of all those with a second job. In other words, it is the informal sector that is the main generator of secondary employment. This is apparently due to the special flexibility of the actual rules in force there.

Let's start with the group of employed people who have their main or only job in the informal sector. Among them 1.3 million. people (18%) are entrepreneurs without forming a legal entity, that is, owners of micro-businesses and unincorporated enterprises. Over 2.7 million were employed by individuals (that is, mainly by private legal entities). Human. This accounted for 38% of all those employed in the main job in the National Assembly. Together they amounted to 4 million. people or 56% of all those employed in the informal sector.

At the same time, the most numerous are “employed on an individual basis” (self-employed). There were 3 million of them. people or 42% of the entire group. A significant proportion of “self-employed” are persons engaged in production for sale at home. This is the most “variegated” and in many ways marginal group. This may include both individually practicing highly qualified specialists (doctors or lawyers) and citizens using summer cottages or garden plots to produce agricultural products for sale. In 2001, home production brought to the market (on average per year) about 2 million. people or about 30% of all workers whose main place of work was in the informal sector. “Informal individuals” also include those who are professionally engaged in private transportation, repairing apartments or household appliances, building summer cottages, etc.

Now let's turn to those for whom the informal sector is a place of second or additional employment (in total there were slightly more than 2 million people). Here the “self-employed” group is absolutely dominant. It makes up 88.2% of all those who have a second job in the National Assembly. Almost half of this group (876 thousand people or 42.6%) are engaged in home production for sale. Every tenth person in this group works for private individuals, and the share of part-time entrepreneurs is almost invisible (1%).

1.4 Socio-demographic characteristics of the informally employed population

Identifying the socio-demographic profile of the population participating in the informal sector can help clarify what type of human capital is involved and the extent to which it can be relied upon for use in the formal economy, should the need arise.

In both the first and second jobs, men predominate among informal workers, but their numerical advantage in both cases is insignificant.

Those informally employed in their main job are on average younger than those who have an additional job (38.3 years versus 39.4 years). In the first case, 30% of all employed people are under 30 years of age versus 17% in the second. This fact does not seem strange, given the fact that the second occupation is of a subsidiary agricultural nature and is mainly oriented towards older people. Moreover, this difference is not so pronounced, since those who are closely involved in the production of agricultural products at home for subsequent sale, as a rule, do not have an alternative business and also “sit” among those who have their main occupation here.

The higher proportion of older people and “semi-active” groups among those who have their main job in the National Assembly is confirmed by other data from the ONPZ. Thus, 13% of workers were of retirement age, while the corresponding share among those with additional work was less than 4%. Students accounted for 3.3% and retirees 14.4%, compared with 0.3% and 3.2% for those employed in additional work.

At the same time, the age profile of the informally employed appears much more clearly in comparison with all those employed in the economy. It clearly shows that the share of young people among the “informal” is noticeably higher than among all employed people. On the contrary, the share of people aged 40-59 years among the “informal” is significantly lower than the average for the entire economy. The oldest age group (60-72 years) accounts for 4% of all those employed in the economy, but more than 10% of those employed in the informal sector. This, in my opinion, convincingly illustrates the dual nature of this employment: on the one hand, young people predominate, on the other, pensioners.

Let us now turn to the distribution of employed people by education. Persons who only work part-time in the National Assembly are more educated (44.3% have higher or secondary professional education) than those employed in it at their main job (the corresponding share was 44.3%). On the contrary, the share of workers with basic general or primary general education was 12.9% among part-time workers and 18.9% among main workers.

A comparison of “informals” with those employed in the economy as a whole shows that among the former, the share of those with higher education is half as high, but the share of those with education at the general secondary level and below is significantly higher among them than in the entire economy.

A “component-by-component” analysis of the informal sector (division into entrepreneurs, employees and self-employed) only confirms the picture obtained above. The informal sector is heterogeneous and its main parts differ greatly in socio-demographic terms. Individual entrepreneurs basically - people aged 25-49 years old and with a fairly high education (almost 2/3 of them have higher than secondary vocational education). Those employed by individuals tend to be younger and less educated. Secondary education is the norm for them, and higher education is rare. In this subgroup, 40% of workers are under 40 years old. On the contrary, among those employed individually (including in their own gardens) there are many elderly women with a secondary education or less.

The share of “informals” in the population reaches a maximum value of 9.4% in the age group of 30-34 years. As age increases, this share declines, but the overall employment rate falls even faster. As a result, the youngest (15-19 years old) and oldest (60-72 years old) groups, although they have the smallest shares of informals in the population (3.3% and 4.0%), make the maximum contribution to informal employment. For example, in the younger age group, 28% of all employed people are informal workers, and in the older age group - 26%. The different internal content of informal employment by age is also indicative. Among the youngest and oldest, self-employed individuals dominate, which includes those engaged in household production for sale. The middle ages are dominated by entrepreneurs and their employees. These trends are evident among both men and women. At the same time, for women, the contribution of the informal sector through the involvement of extreme age groups in home production is even more significant, reaching a third of all employees.

The contribution of the NS to employment depending on education is as follows: with a decrease in education, the overall level of employment decreases, and the level of employment in the NS, on the contrary, increases. Overall, it ranges from 4.1 to 7.5% of the total population with appropriate education aged 15-72 years. Citizens with higher education have the highest employment rate (about 80%) overall. Here, every twentieth person employed is in the informal sector. On the contrary, among those with primary (or lower) education, 12.5% ​​are employed in the economy. Of these, over 40% work in the informal sector and are primarily engaged in home production for subsequent sale. The contribution of this sector to women's employment exceeds 50%.

1.5 Pros and cons of informal employment

The shadow economy as a whole is a negative phenomenon, and the higher its share in the economy (in GDP, in personal income or in employment), the worse it is for the economy as a whole and for society. At the same time, such an unambiguous assessment of the informal sector is unlikely to be fair. The informal sector has its pros and cons, the balance of which is not so clear and depends on many circumstances. In general, it can be assumed that as its share in the economy increases (above a certain threshold), the minuses may dominate the pluses. On the contrary, on a certain scale, the NS (informal sector) is simply necessary.

Of course, significant employment in the informal sector gives rise to a number of social and economic problems. Income from activities here is not taxed, so budgets and social funds are deprived of significant funds. Since this sector is low-productivity (due to low capital intensity and the predominance of primitive technologies), its development can be restrained as a whole, representing an irrational diversion of resources. The development of informal employment tends to increase already excessive income inequality. The labor rights of citizens working in this sector are not protected by law in any way. Those employed here find themselves in a very vulnerable and unprotected position, deprived of many labor rights and all social benefits. Like any shadow income, cash circulating in this sector can fuel corruption and crime. Without the opportunity to create their own lobbying organizations or defend their political and economic interests, workers in the informal sector find themselves excluded from the political process. The larger the scale of this sector, the stronger its negative consequences may be.

At the same time, the informal sector, if it is not excessive, also has its undoubted positive aspects for a developing or transition economy. In conditions of deep or protracted recession in countries in which the state is not able to provide effective protection against unemployment, it is the NS that provides certain social support to the potential unemployed. At the same time, it allows those who have lost their jobs to have income and avoid sliding into hopeless poverty, and the state, which is experiencing strong pressure on the budget, to save on unemployment benefits. After all, the income of subjects of the informal sector constitutes an element of aggregate demand in the economy and is spent mainly within the formal sector.

The informal sector is also a kind of incubator for entrepreneurship, providing entry into it and initial training. In conditions where entry into small business is surrounded by a mass of administrative and other barriers, it is the informal sector that allows them to bypass them or minimize costs. More broadly, by opening up access to new professions and allowing new skills to be acquired relatively “cheaply”, it is an important mechanism for social, labor and professional mobility. Once established, such entrepreneurship and self-employment can subsequently formalize and come into the light.

Since the NS is heterogeneous, its various elements perform different functions and entail ambiguous social and economic consequences, then to draw a more accurate balance of pros and cons, you need to look “inside” this black box. To do this, we need to move from aggregate estimates to the use of mass microdata on the behavior of direct subjects of the informal sector.

2. Outstaffing as a personnel technology for semi-formal employment

1 The concept and essence of outstaffing. Types of outstaffing

Outstaffing (from the English out - outside, outside, beyond and staff - personnel) - removal of personnel from the staff of an enterprise with the subsequent provision of the same personnel to the enterprise under a civil contract.

Synonyms for the term “outstaffing” are considered to be such concepts as personnel leasing, personnel rental, and agency labor.

This service appeared on the domestic market after the 1998 default, in response to the need of foreign companies remaining in our country to reduce costs by any possible means. It is clear that the popularity of outstaffing grew in parallel with the expansion of Western business into Russia, which still remains the main consumer of the service (its share is, according to various estimates, 75–85%). But in last years Among the clients of provider companies, the share of Russian enterprises is growing at a faster pace.

Six cases when a company needs outstaffing

1. Entering the stock markets, interested in increasing the value of shares.

2. Limitations on the number of personnel.

3. Intention to reduce staffing levels without losing experienced specialists.

4. The desire to save money by regressing the single social tax, but does not have the right to do so.

5. Planning to hire workers in other regions, without opening branches or representative offices.

6. The desire to place employees on the staff of an intermediary during the probationary period in order to evaluate their work without taking on additional obligations.

As part of this service, the provider undertakes:

Enrolling employees into your staff and registering labor relations with them;

Maintaining work records;

Calculation and payment of wages, as well as contributions to social funds;

Registration of sick leave and vacations;

Preparation of all types of certificates at the request of employees. The provider also takes over the administration advance reports, compulsory insurance employees.

There are two types of outstaffing:

Outstaffing of personnel already on staff of the enterprise;

Outstaffing of newly recruited personnel.

In the first case, employees who have already had an employment relationship with the enterprise for some time are removed from the staff. As a rule, such a transfer is carried out by dismissal from the staff of the enterprise with immediate enrollment in the staff of the provider organization. At the same time, the provider organization provides the employee to the enterprise from which the employee was dismissed. In the absence of a conflict with the employee, dismissal and immediate employment in the provider organization is carried out according to the relevant statements of the employee.

In the second type of outstaffing, two different cases can be seen:

An existing vacant staff unit is transferred to outstaffing;

There is no staffing unit identical to the recruited employee at the recipient enterprise.

As a rule, the second type of outstaffing is characterized by the fact that the provider is transferred not only the function of the employer, but also delegated the authority to search and select personnel who will be provided to the recipient.

This typification in the conditions of modern Russian legislation and the emerging judicial practice, especially in relation to tax law, determines for the recipient a different approach to justifying the “business purpose” of attracting personnel. Of course, providers also need to take these realities of Russian outstaffing practice into account.

Outstaffing should be distinguished from outsourcing; these concepts are related as specific and generic.

Outsourcing (from the English out - out, outside, beyond and source - source) is the transfer of the functions of a structural unit of an enterprise, or certain auxiliary functions of an enterprise to a third party organization. Outsourcing includes external accounting services, cleaning activities, courier services, etc.

As you can see, outstaffing is one of the types of outsourcing in the sense that the provider is transferred the functions of the employer in relation to the outsourced personnel.

In most cases, outstaffing can be distinguished from outsourcing by the relationship between the customer of the service and the personnel directly performing the work. With outstaffing, personnel come under direct subordination to the recipient; the provider’s task is to select personnel that meet the specified characteristics and enter into labor relations with them. Outsourcing can be characterized by a complete lack of communication between the customer of services and the direct contractor (staff). For example, employees of a cleaning company may come to a customer’s office at night when no one is there, without coming into direct contact with the customer.

Currently, outstaffing in the Russian market is mainly carried out by Western recruiting agencies: Kelly Services, Manpower, Coleman Services Inc, Ventra Employment, etc. The priority of foreign agencies is obvious. Behind them is the experience of several decades, proven methods, proven technologies. Among domestic companies, Anchor provides a similar service. Note that at the moment the market is only at the beginning of its development, so its potential is very high. The volume of the Russian market for services for the selection of temporary employees is estimated at $80 million (for the search for senior managers - only $15 million - $20 million).

All of the listed companies are engaged in outstaffing in parallel with personnel selection. One of the reasons is that for the widespread use of outstaffing in Russia there is not enough legislative framework and monitoring compliance with tax legislation. Legally, the term “outstaffing” is not fixed in Russia. Within the framework of personnel records management and Russian legislation, employees of the provider company are considered seconded to the customer company.

Customer priorities when choosing a provider company

Reputation 80%

Cost of services 74%

Service policy 59%

Reliability 58%

Customer focus 46%

26% confidentiality guarantee

According to the magazine "Personnel Management", which conducts surveys of more than 100 Russian customer companies as part of an annual study in order to assess the quality and style of work of leading recruiting agencies, in the concept of "professionalism" customers include such qualities as efficiency, clarity, flexibility, commitment and etc. In these conditions, small companies like Ventra Employment, which is part of the international holding Mirantis, turn out to be attractive providers. According to the magazine "Personnel Management", this year this company entered the top ten leaders in terms of professionalism (8.9 out of 10 possible points) and in the quality of the personnel provided (9.0 out of 10). Among other players of this weight category Sparta Autstaffing, Resource Service and SGS can be noted.

2 2 Parties involved in the outstaffing process

Provider (from the English provider - supplier) is a party to a contract for the provision of personnel services, performing the functions of a performer, i.e. providing personnel and receiving remuneration for these services.

Recipient (from the English recipient - addressee, recipient) is a party to a contract for the provision of personnel services, performing the functions of a customer, i.e. accepting services for the provision of personnel and paying remuneration for these services.

At the moment, Russian legislation does not impose special requirements (licenses, etc.) either for the provider or for the recipient.

The recipient can be any person with civil legal capacity.

Since the activity of providing personnel is aimed at systematically generating profit, the provider can only be a person who has the right to carry out entrepreneurial activities (organization, individual entrepreneur).

An organization cannot enter into an agreement for the provision of personnel services if this is prohibited by current legislation or contradicts the purposes for which it was created.

Since in relation to the provided employee, the employer is the provider, it is he who is responsible for organizing the work of maintaining, storing, recording and issuing work books and inserts in them.

That is, for the duration of the employment contract with the employee, the work book must be stored with the provider.

2 3 Advantages of using outstaffing

It is necessary to note the obvious advantages of using outsaffing that are common to all:

Reducing the number of employees on the staffing table allows you to reduce the direct costs of the enterprise.

Acquisition of additional time for the development and application by HP departments of the latest methods of training and personnel management.

Significant reduction in legal difficulties associated with the risk of paying compensation in case of dismissal of employees,

Reducing administrative and financial burden while maintaining direct management of employees.

Possibility of increasing employee salaries and/or adding benefits by optimizing management

Possibility of checking all new employees for professional and corporate compliance.

Tax savings from outstaffing are achieved, as a rule, through the use of a simplified taxation system (STS) by the provider. In accordance with clause 2 of Article 346.11 of the Tax Code of the Russian Federation, the use of the simplified tax system by organizations provides for their exemption from the obligation to pay the unified social tax (UST). At the same time, in accordance with paragraph 2 of the same paragraph, organizations applying the simplified tax system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation. Tax savings under certain conditions can reach 12% of the wage fund.

The main obstacles to the application of this type of tax savings are the following factors:

The likelihood that the tax benefit will be recognized as unjustified;

Restrictions for the use of simplified taxation system by the provider - the number of personnel is no more than 100 people. (Clause 15, Clause 3, Article 346.12 of the Tax Code of the Russian Federation) and income of no more than 20 million rubles. per year (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

The active use of outstaffing in Russia allows us to identify a number of psychological problems that arise when transferring workers to the staff of a recruitment agency. At the same time, it is obvious that the degree of loyalty of employees in relation to such a management decision can serve as an indicator of the quality of HR management in the company: the more competent the work with personnel is, the higher the degree of employee trust in management, the deeper the understanding of internal corporate policies, and, as a result, the lower the likelihood of conflict situations.

The subject of the agreement concluded by the personnel (leasing) agency with the customer organization (user) is the provision of personnel on staff of the agency for the use of the organization. More precisely, the subject of such an agreement is the provision on a reimbursable basis by one organization for the use of another organization of the ability of its employees to work.

Meanwhile, this not only does not comply with labor legislation, but also contradicts it. Consequently, the application of such an agreement is risky. Legal responsibility for the use of such a form of agency work as outstaffing is borne not by the private employment agency acting as an intermediary between the employee and the user organization, but by the actual employer - the user organization.

By moving full-time employees into the category of agency workers by transferring them to a private employment agency and terminating employment contracts with them while actually continuing employment relations with them, the employer believes that it is thus exempting itself from fulfilling the obligations assigned to it by labor legislation. And he’s wrong!

The practice of applying legislation indicates a number of negative consequences associated with such procedures.

Courts of general jurisdiction, when considering labor cases in the absence of legal regulation of agency work, often recognize as labor relations that have arisen directly between the agency worker and the user organization (despite the existence of an employment contract with a private employment agency and the absence of an employment contract with the user organization), with all the ensuing consequences. In this case, the courts are guided by Part 2 of Art. 16 of the Labor Code of the Russian Federation, according to which the labor relationship between an employee and an employer arises as a result of the actual admission of an employee to work with the knowledge or on behalf of the employer or his representative. The fact that the employment contract was not properly drawn up is not taken into account by the courts (they do not attach any significance to it). Thus, when considering labor cases, courts of general jurisdiction proceed from the provisions provided for by labor legislation.

The risk of legal liability for the user organization is very high. In particular, the establishment by a court decision of the fact of labor relations between an employee and a user organization entails such consequences as recognition of it by the employer. Recognizing the organization as the proper defendant, the courts oblige it to restore all the violated rights of the employee claimed in the lawsuit.

On average, the provider has to pay 50-60% more for leasing personnel than a similar full-time specialist receives in salary. But for a full-time employee, the company is forced to deduct approximately 40% of his “net” salary (Unified Social Tax, Personal Income Tax, as well as contributions to the Pension Fund). In addition, there is another positive factor for the company, the significance of which cannot be measured in percentages and banknotes: the burden is removed from its own HR and accounting departments. So there's a lot to think about with a calculator in hand.

Conclusion

Thus, informal employment in Russia refers to officially unregistered economic activity, the occupants of which do not pay taxes.

All types of informal employment have a common feature - instability associated with limited access to the capital market, vocational training institutions, the social security system, and deprivation of legal protection.

There are various forms of undocumented labor in developed and developing countries. Informal employment is present in developed countries on a much smaller scale and in different forms than in developing countries. In developed countries, the share of the "informal" sector is 5-10% of gross domestic product, and in developing countries - up to 35%. In Russia it reaches 40%.

Many combine work in the “formal” and “informal” sectors. These are mainly those working part-time at the initiative of the administration or on forced leave. Those who receive low wages, have relatively free work hours or the opportunity to earn extra money at work are also prone to informal employment.

The work of those employed in the informal sector is paid primarily on a piece-rate basis. Thus, wages are organized for more than half of this category of workers, and in the formal sector - only one in five. In the informal sector, individual piecework payment is used much more often than collective payment.

In the area of ​​unregistered employment, labor intensity is higher. The average working week for informally employed people is almost 50 hours, which is 8 hours more than for workers with formal employment; 60% of the informally employed work more than 40 hours a week. Moreover, despite the fact that the length of the working week of the informally employed often exceeds that established by law, only 4% of those working overtime noted that this is taken into account in their wages.

The labor rights of those employed in the informal sector are practically not protected. Thus, almost two-thirds of those with unregistered employment believe that they can be fired from work without legal grounds; every second person admitted the possibility of unjustified “material” punishment. Those whose employment is registered expressed such assessments much less often - in 23-25% of cases. In short, a worker in the informal employment sector is very vulnerable. Obviously, this is why the level of potential turnover among the informally employed is twice as high as among those whose employment relationships are formalized. When asked about their intention to change jobs in the near future, 32% and 15% of respondents, respectively, answered affirmatively.

The role of informal employment in the domestic economy is ambiguous. On the one hand, we can talk about her positive influence to expand employment and increase citizens' incomes. Indeed, in modern conditions, the participation of the population in informal employment is, in essence, one of the elements of its defensive reaction, adaptation to the changing socio-economic situation. On the other hand, the strengthening of latent processes in the field of employment reduces access to control and regulation of relations between labor market actors by the state and trade unions.

1. Grineva E. Personnel leasing. New personnel technologies // Kommersant, 2006 No. 11

2. Kostyan, I.A. Outstaffing and outsourcing: practice of application and legal consequences // HR Directory, 2006 No. 4

3. Pashutin S. Outstaffing as a logical continuation of outsourcing // Personnel Management, 2006 No. 9

4. Sokolova L. Standard situation: outstaffing // Business Prikamye, 2006 No. 8

5. http://econom.nsc.ru/eco/arhiv/PDF/2003_02/26.pdf

6. http://society.polbu.ru/policy_incomes/ch162_i.html

7. http://society.polbu.ru/policy_incomes/ch163_i.html

8. http://sinyavskaya.ppt

9. http://www.budgetrf.ru/Publications/Analysis/arett/arett200702081014/ arett200702081014_p_008.htm

10. http://www.business-magazine.ru/pda/index.php?action=article&id =292755

Based on the legitimacy of employment, employment is divided into formal and informal.

Formal employment is employment registered in the formal economy.

-Informal employment- employment not registered in the official economy, whose source of jobs is the informal sector of the economy and its individual types.

The problems caused by informal employment have a serious impact on many aspects of public life. Wages hidden from taxation, lack of social guarantees in the field of pensions, relations between employees and employers implemented outside the legal framework, etc. - all this leads to the development of social tension. In this regard, the ILO even adopted a special convention No. 169, which states that it is necessary to promote the establishment of additional links between the formal and informal sectors and create conditions for the permanent inclusion of the informal sector in the national economy.

-Public services sector of the population is represented by voluntary organizations, informal partnerships for joint ownership of transport, maintenance of housing, care for children and the sick, etc. Examples of such activities are tutoring, private transportation, home repairs, household appliances, etc. At the same time, state taxes are not paid and social guarantees are not provided for citizens engaged in such activities. Some work from formal production is exported to this sector, since it becomes more profitable for people to receive some services on an informal basis. As a result, demand for products from the formal service sector is reduced.

-Employment in personal subsidiary plots(LPH) has a special significance in the lives of villagers. First of all, private household plot is a farm limited to one family, which is carried out on a small scale. In private household plots, mainly simple tools and manual labor are used. Recently, modern miniature agricultural machinery has appeared on the market, making it possible to ease the work of rural producers.

Informal employment also includes underground, hidden production. This sector of the so-called shadow economy is closest to the official economy, since activities that have analogues in the official economy are carried out here, and they are often carried out at its expense.

In recent years there have appeared new types of informal employment: unregistered employment through advertisements in newspapers (covering all kinds of services) and employment associated with trade - street trade, in clothing markets ("economic tourism", "shuttles"), newspapers and magazines in transport, etc.



According to the terms of organization of labor processes distinguish between standard and non-standard employment. This division is based on the specifics of the organization labor process, which takes various forms. Standard conditions characterizing full-time employment of an employee include:

Work for one employer;

Work in the employer’s production premises, including those rented by him;

Standard, legally required load during the day, week, year.

The absence of any of these signs indicates precarious employment. Non-standard (flexible) employment includes the following forms:

Employment associated with non-standard working hours such as a flexible working year, compressed working week, flexible working hours, etc.;

Employment related to social status workers: independent workers, family members helping them;

Employment in jobs with non-standard jobs and labor organization: home work, “on-call workers,” rotational and expeditionary employment;

Employment under non-standard organizational forms: temporary workers, part-time.

According to working hours it is customary to highlight full-time employment and part-time (part-time) employment. Full-time employment is based on a regulated full-time working day, which is currently 40 hours per week. The shortened working day provided for by law for certain categories of workers: adolescents under 18 years of age employed in particularly hazardous working conditions should be considered as a full working day.

Part-time (part-time) employment According to quantitative characteristics, part-time work is divided into the following forms:

Part-time employment (shortened work week, shortened working day) is the result of a crisis reduction in working hours. This regime allows enterprises to retain qualified and experienced personnel and prevent unemployment;

Compressed part-time work week - represents the standard length of the work week, distributed over a smaller number of working days (four and a half, four, three), which leads to a longer working day and, accordingly, an increase in the number of jobs compared to the daily work regime during the week;

Job sharing is also a regime of crisis reduction of working hours, in which one job is divided between two workers with the simultaneous division of working hours, wages, and social benefits between them. This helps ensure flexibility in employment policies and retain qualified workers;

Alternative working hours are a mode of using two part-time workers, less commonly practiced. It also represents a division of jobs, but in this case two people work at one workplace alternately (for example, every other week).

Underemployment as a social phenomenon can be considered in three aspects:

The need for certain groups of the population (women raising children, students, people with reduced working ability, etc.) to work part-time;

As a macroeconomic policy measure to curb the rise in unemployment;

As an internal management tool that allows you to respond flexibly to changes in the external and internal environment.

By regularity of work activity employment is divided into permanent, temporary, seasonal and occasional. Permanent (regular) employment implies that the employee must work a certain number of hours every week, less often - every month; temporary employment has two types: employment for a certain period (fixed term of the employment contract) and travel employment (through the intermediary of certain companies); seasonal employment involves working during a certain season, and, finally, casual employment means performing short-term work of various natures in order to receive material remuneration, as a rule, without concluding an employment contract.

The acceleration of the pace of development of all spheres of social production, which was a consequence of technological progress, changes in managerial views on the effectiveness of the organization, the source of which is the optimization of the use of its human resources, led to the emergence of new forms of employment that provide greater business flexibility. General trends in the development of modern organizations are: a reduction in the number of permanent staff with an increase in the proportion of employees employed under temporary employment contracts, part-time workers, as well as workers fulfilling their work responsibilities in forms of agency and remote employment, which differ significantly from traditional models of using hired labor strength.

I examined the essence of informal employment, its characteristic features, reasons for its occurrence, and compared the formal and informal sectors. In concluding, I would like to touch on every point in this chapter.

a) the concept of informal employment covers workers whose labor relations are not covered by labor legislation; Accordingly, such workers are not covered by taxation and social protection.

b) the emergence of informal employment due to a decline in the standard of living of the population, excess labor supply, systematic wage arrears and low wages in the public sector, and general instability of employment in the formal sector.

c) identified the main types of informal employment:

industry;

organizational;

varieties distinguished by the role of informal employment in income.

d) compared the formal and informal sectors. This comparison made me understand that the formal and informal sectors have both common features and significantly different ones. But they are still closely related, since, for example, secondary employment is covered up by some completely legal type of activity, and this blurs the boundaries between sectors.

2. The scale and scope of informal employment in Russia

2.1 Assessment of informal employment

According to surveys of specialists, it was revealed that it is impossible to quantify the scale of informal employment not only in Russia as a whole, but even in each region. Experts limited themselves to noting that these scales are large and tend to grow. Their estimates vary widely: from 3-5 to 40-50 and even 80% of the employed population. At the same time, the most common estimate was 25-30% of the economically active population, which ranges from 18 to 22 million people.

Such a large discrepancy in assessments seems to be caused, on the one hand, by the complexity of the problem and the almost complete lack of information, on the other hand, by the lack of development of the concept and the lack of clear criteria for classifying the population as informally employed. As a result, the highest scores may be a consequence of the respondent's broader interpretation of the concept.

The assessments most often found in specialist questionnaires do not refute those contained in the specialized literature. According to such estimates, approximately 30% of the adult population, or from 25 to 30 million people, are informally employed in Russia, and in total 58-60 million people are somehow connected with the shadow economy.

Among the informally employed, the majority are local residents, who, according to experts, account for approximately half of this contingent. They are followed by citizens of neighboring countries (approximately 25-30% of the informally employed), among whom (in decreasing order of frequency of mention) citizens of Ukraine, Transcaucasian states, Moldova, the Central Asian republics, Belarus and Kazakhstan predominate. The third position - approximately 15-20% - is occupied by residents of other regions of Russia, among whom immigrants from the North Caucasus predominate. Moreover, they emphasize that the contingent of informally employed is formed by representatives of all regions of Russia. And finally, approximately 5% of informals are citizens of non-CIS countries (in decreasing order of frequency of mention - China, Vietnam, Afghanistan, Turkey, Korea, other countries of the Asian region, the Baltic states and Yugoslavia).

Thus, at least a third of those informally employed in the Russian economy are, according to the questionnaire survey, persons who can be qualified as illegal immigrants, which exceeds even the most daring estimates of migration experts.

Over 75% of respondents note that informal employment is most common in Moscow and the Moscow region, St. Petersburg and in large cities in general (million-plus cities, capitals of federal subjects, etc.). This is followed by the Central, then the Southern Federal Districts (the republics of the North Caucasus and the Krasnodar Territory were especially highlighted in this regard as regions where the number of refugees and internally displaced persons is large) and the Far Eastern region (especially the Primorsky and Khabarovsk Territories). Some respondents also named the Volga region, the Urals, Western and Eastern Siberia, regions of the Russian North and single-industry towns. It was emphasized that this phenomenon is characteristic of all regions of the country.

What is most typical for Russia is the periodic participation of the population in informal employment as a way to wait out difficult times. The achieved level of employment in the informal sector for Russia appears to be very high, and the upward trend continues. Currently, the outflow of workers from the formal sector to the informal sector continues, the economically inactive population is forced to enter the labor market, replenishing mainly the informal sector, the expansion of secondary employment, including in the informal sector, due to a decrease in the standard of living of the population, systematic wage arrears and low wages in public sector, general employment instability in the formal sector. So, the informal sector develops due to a decrease in the effective demand for labor in the formal sector of the economy and, thus, displacing those employed from the formal sector. As the informal sector develops, it creates its own demand for labor.

Unlike developing countries, in Russia almost no one equates informal employment with poverty and lack of rights. On the contrary, a stereotype has emerged about the extremely high incomes of the informally employed. In fact, poverty also occurs in Russia's informal sector, but on a much smaller scale than in developing countries. In general, it is very difficult to draw any analogies in terms of the level of income from informal activities between Russia and other countries. In a number of developing countries, one of the criteria for inclusion in the informal sector is the level of income for independent work below the subsistence level or a salary below the officially established minimum. In Russia, the legally established minimum wage is several times lower than the actual subsistence level; a significant portion of those working in the public sector have wages below the subsistence level.

Informal employment in Russia is largely associated not so much with the need for survival, but with the desire to avoid paying taxes and bureaucratic procedures. However, first of all, this is a forced reaction of the population to economic crisis, falling real incomes.

According to sociologists, the number of informally employed people in Russia is 25 million people (more than 30% of the economically active population). Many of them have an official place of work. The high level of secondary informal employment among those employed in the “formal” sector is associated with instability and low wages, which forces these individuals to seek additional work, as well as with the difficulty of finding permanent work in the face of rising unemployment.

Thus, the scale of informal employment in Russia is much wider than in most developed countries, and is comparable in size to the shadow labor market in developing countries, where its share ranges from 25 to 45%. This means that the sphere of informal labor relations is a well-established independent segment of the labor market with a significant number of employees, certain areas of activity, and established socio-demographic and professional characteristics of workers.

2.2 Sectoral structure of the informally employed in Russia

The industries where informal employment is predominantly widespread are, according to experts, trade and public catering, construction, the service sector and agriculture (Table 2).

Table 2. Industry structure of the informally employed in Russia,%.

Among other industries, science, healthcare, and education are mentioned.

The sectoral structure of informal employment indicates that in Russia its intensive development in the last decade is closely connected with the processes of denationalization of the economy: it was in trade, construction, and the service sector that non-state forms of ownership began to develop and became most widespread, conducive to the spread of informal labor relations.

The survey participants clearly underestimated industry as a sphere of employment for informal workers, although the spread of non-state forms of ownership contributes to the growth of informal employment in this area, including at state-owned enterprises.

Thus, a survey conducted in the first half of 2001 by the Center for Labor Market Research of the Institute of Economics of the Russian Academy of Sciences showed that at 20% of surveyed enterprises during the year preceding it, workers were hired without paperwork with immediate payment upon completion of work. Moreover, in almost 30% of cases such employees ranged from 5 to 40%. The distribution of these enterprises by industry and form of ownership is presented in Table 3. Noteworthy is the fact that it is in state-owned enterprises that the share of casual workers employed on an informal basis turned out to be the largest.

Informal employment is concentrated mainly in the servants' sector, especially in trade (wholesale and retail) and public catering. At the same time, the number of informally employed city residents in construction and transport is quite large. Moreover, informal employment in trade is, as a rule, primary, while in construction it is secondary.

According to the MCC survey, about 30% of city residents employed in trade and public catering work without an employment contract. The main regular informal employment in these sectors accounts for 57% of the total number of informal jobs in the sample (N=128), while for the entire sample the share of jobs in trade and public catering is only 15%. Four industries (retail trade and catering, construction and transport) account for almost three-quarters of informal employment, but only 33% of total urban employment.

Given the sectoral structure of informal employment, it is not surprising that the most common occupational status in informal employment is service worker, followed by industrial workers. Thus, the growth of the service sector can be considered as a factor in the growth of informal employment, but unlike developed countries, in Russia there is an expansion not of manufacturing services, but of trade, which generates the largest number of informal jobs.

The fact that informal employment is concentrated mainly in small young enterprises operating in the services and public catering sectors proves only one thing: the nature of the economic activities of such firms, including their unstable, volatile nature, as well as limited access to credit resources, does not allow them comply with the strict rules of Russian labor legislation. With such staff turnover, the employer must have sufficient flexibility to hire new staff if the enterprise grows and fire excess workers if it is downsized. Another factor influencing the formalization of labor relations is taxation. In Russia, an employee does not pay contributions to the social protection system from his income (for pensions, unemployment insurance, etc.), while the single social tax rate until 2005 for the employer was more than 35%.

The Russian Pension Fund (PFR) annually loses 710 billion rubles. due to the high proportion of informally employed Russians. This assessment is contained in analytical review Sberbank "Russia: informal employment as a new phenomenon."

“The pension system suffers direct losses from the high share of black and “gray” salary schemes, in which social contributions are not paid. In our estimates, we took into account the relatively low wages of the informally employed (55% of the wages of formally employed workers), and their number, according to our estimates, 20 million people excluding the self-employed 4 million people. We estimated the loss of income of the pension system as 710 billion rubles per year,” says the Sberbank review, which clarifies that the estimate was made based on data on the average salary for year 2013.

Of course, this is a significant reserve for increasing the income of the Pension Fund and reducing transfers from the federal budget, stimulating work to bring the labor market out of the shadows, Sberbank analysts say.

According to population surveys on employment issues, the average number of informally employed people in Russia in January-September 2013 reached 14.1 million people, or 19.8% of the total employed population. Moreover, over the past decade, the number of people employed in the informal sector has increased by 3.6 million people.

Informal employment is most widespread in the North Caucasus republics (about 40% of the employed population is employed in the informal sector). The lowest prevalence of informal employment was recorded in the capitals. In Moscow it is 3.7%, in St. Petersburg - 2.2% of the employed population, according to Sberbank.
The list of economic sectors with a high share of informal employment looks typical for any economy in the world. As elsewhere, informal labor relations are typical for the trade (34% of informally employed), agriculture (26%) and construction (10.4%) sectors.

Sberbank points out that the high share of informal employment imposes another significant limitation. It is due to the lack of access of informally employed people to mortgage lending. The estimated losses in mortgage lending from the inability of informally employed people to get a loan amount to 1.7 trillion rubles of hypothetically unissued loans, Sberbank calculated.

Economists are confident that Sberbank’s data still “embellishes” reality. According to estimates by the director of the Center for Labor Studies at the National Research University Higher School of Economics Vladimir Gimpelson, the share of people employed in the shadow economy in Russia reaches 25-30%. The overall growth in employment in Russia is ensured by the informal sector. Without it, the labor market would show negative dynamics. Thanks to informal employment for 12 years, since 1999, Russian market labor increased by 7%, informal - by 1.5 times.

The difference between Russia and other countries is that here all changes in informal employment occur due to hired employment, and not due to self-employment. Globally, the majority of the informal sector is made up of self-employed people. Gimpelson's data suggests that the average informal worker earns less than a formal wage worker. At the same time, the earnings of the self-employed are higher.

According to the economist, socially the informal community in Russia loses little. “The formal sector is not 100% formal. In formal employment, compliance with labor legislation does not exceed 90%, in informal employment – ​​60%,” notes the professor.

According to Gimpelson, the reasons for the growth of informal employment in Russia lie in the area of ​​labor demand. “The formal economy does not create jobs due to an unfavorable investment climate and excessive and distorted regulation. At the same time, “going with an ax” to the informal sector is pointless. It is necessary to change labor legislation, rationalize it and improve the quality of work of state institutions,” says Gimpelson.

Informal employment existed in the USSR in the pre-reform period. In the context of the transition to the market, its role has increased, and new types of informal employment have emerged.

TO informal employment in Russia refers to officially unregistered economic activities, those engaged in which do not pay taxes.

The International Labor Organization (ILO) views informal employment as the activity of small-scale economic units that produce and distribute goods and services and consist primarily of independent, self-employed producers. They use the labor of family members and hired workers. In Russia, the scope of informal employment is wider.

There are many types of informal employment. The main ones are:

  • industry - in the field of education, medicine, provision of various services (tailoring, repairs, construction, trade, for example, “shuttle” business);
  • organizational - individually employed, workers and owners of small unregistered production units; unofficially registered employees in registered organizations, officially registered employees carrying out unregistered activities at their workplace;
  • varieties distinguished by the role of informal employment in income. These groups include persons receiving only informal income; persons for whom informal income is the main source; persons combining work in the “formal” and “informal” sectors (informal employment provides a minor part of income).

All types of informal employment have a common feature - instability associated with limited access to the capital market, vocational training institutions, the social security system, and deprivation of legal protection.

There are various forms of undocumented labor in developed and developing countries. Informal employment is present in developed countries on a much smaller scale and in different forms than in developing countries. In developed countries, the share of the “informal” sector is 5-10% of gross domestic product, and in developing countries it is up to 35%. In Russia it reaches 40%.

Many combine work in the “formal” and “informal” sectors. These are mainly those working part-time at the initiative of the administration or on forced leave. Those who receive low wages, have relatively free work hours or the opportunity to earn extra money at work are also prone to informal employment.

The scale and role of informal employment in Russia

The share of informal employment in Russia is higher than in most developed countries, with the exception of Italy, where, according to some estimates, up to 30% of gross domestic product is produced in the “informal” sector. In Russia, the level of informal employment is comparable to developing countries, but unlike them, in Russia the informally employed can earn high incomes. Poverty also exists in the “informal” sector of Russia, but on a much smaller scale than in developing countries.

Informal employment in Russia is largely associated not so much with the need for survival, but with the desire to avoid paying taxes and bureaucratic procedures. However, first of all, this is a forced reaction of the population to the economic crisis and the fall in real incomes.

According to sociologists, the number of informally employed people in Russia is 25 million people (more than 30% of the economically active population). Many of them have an official place of work. The high level of secondary informal employment among people with jobs in the “formal” sector is associated with instability and low wages, which forces these people to look for additional work, as well as with the difficulty of finding permanent work in conditions of rising unemployment.

The role of informal employment in Russia is ambiguous. It largely restrains the sharp decline in the standard of living of the population and the growth of unemployment; people employed in the “informal” sector produce cheap goods and services and have the opportunity to choose a work mode that is convenient for them. The development of informal employment is one of the elements of market self-regulation of the economy.

However, informal employment gives rise to a number of social problems. It creates conditions for the criminalization of society. In the “informal” sector there are no social guarantees, no control over working conditions, the quality of goods and services; informal workers often lose their qualifications and professional skills. The state does not receive a significant portion of the funds as a result of sheltering income from taxation.

It is impossible to completely eliminate informal employment, and with it the hiding of part of taxes from taxation. The scale of informal income generation may be reduced as a result of the creation of favorable conditions for the development of small and medium-sized businesses, which will facilitate the registration of informal production units.

conclusions

1. The development and implementation of fundamental approaches to employment policy, taking into account the possible dynamics of the most acute and destructive forms of unemployment, involve the use of a wide variety of influence instruments.

2. The decline in production in Russia did not cause an adequate reduction in employment and an increase in unemployment. But at the same time, there is a shift in the structure of the unemployed - an increase in socially vulnerable groups and, as a consequence, people long time without work.

3. Among the long-term unemployed, in addition to the most vulnerable categories of workers, there are also “new marginals” - highly qualified workers and specialists. This indicates that there is no direct connection between education and the stability of a worker’s position. Secondary and higher vocational education and high qualification are not the basis of social security.

4. The scale of informal employment in Russia is higher than in most developed countries. This is due, on the one hand, to the desire to avoid income taxation and bureaucratic procedures, and on the other hand, to the low level of wages at the official place of work and to systematic delays in their payment.


Navigation

« »