ВИРТУАЛЬНАЯ МОБИЛЬНОСТЬ И ТРАНСГРАНИЧНАЯ ДИСТАНЦИОННАЯ РАБОТА: НАСТУПИВШАЯ РЕАЛЬНОСТЬ И ПРАВОВАЯ НЕОПРЕДЕЛЕННОСТЬ

Abstract

The aim of the research is to substantiate the urgent need to overcome the legal vacuum and legal uncertainty that have arisen in the Russian Federation regarding the possibilities of legal work remotely abroad. This study analyzes the norms of labor and tax law of the Russian Federation that regulate relations associated with remote work of a person who is outside the Russian Federation in the interests of an employer registered in Russia. The official letters of the Ministry of Labor and Social Protection of Russia and the Ministry of Finance of Russia, which express diametrically opposite positions of these state bodies on the possibilities of legal crossborder remote work, have been studied. The main methodological approaches in the study were comparative jurisprudence and the method of expert assessments. Also, analysis and synthesis, statistical, formal legal and functional methods were used. The study has found that the modern labor market is characterized by an increase in the number of people working remotely. The phenomenon of the globalization of the labor market in the context of the digitalization of the economy has been updated. It is concluded that it is necessary to distinguish between actual remote work in virtual space and work with duties partially performed remotely. The pros and cons of teleworking as a dynamically developing form of precarious employment are outlined. The thesis about the need to review traditional approaches in labor law in relation to the place of work and workplace as mandatory conditions of an employment contract in relation to remote labor relations is substantiated. The authors’ position, explaining the difference in the approaches of the Ministry of Labor and the Ministry of Finance of Russia in relation to remote work abroad and based on the interpretation of the relevant norms of labor and tax law, is determined. The problems of income taxation and mandatory social insurance of remote employees who are located in a different jurisdiction than their employer are identified. Since the problem of cross-border remote labor has become global, the article provides examples from foreign (US) experience of legal regulation, which are radically different from the modern Russian practice. As a result, general problems of the development of cross-border distance employment and the legal consequences of the development of virtual labor migration from the point of view of labor and tax legislation and the practice of its application have been identified. The conclusion is made about the imperfection of the legal regulation and administrative practice of the Russian Federation in relation to the work of persons engaged remotely outside the jurisdiction of the country of registration of their employer. Separate proposals for improving the Russian legislation, designed to legalize and streamline crossborder distance labor relations, are presented.