The concept of collaboration is understood as the process of exchanging, helping, coordinating and working together among a group of people to achieve a common goal. Collaborator is an individual working under the regime of cooperation with an organization and not on the payroll of that organization.

Collaborator contracts generally apply to individuals belonging to one organization to collaborate on a particular job in another organization; or individuals having science and technology expertise collaborating with an organization to research a science and technology topic; or an individual with professional expertise in a specific field cooperating with the press agency or unit to write, provide news, articles, pictures related to that professional expertise ...

Collaborators are paid for each job completed, or according to the progress of the work. The duration of a collaborator contract is agreed upon by the parties, in accordance with the work and the progress of the work.

In fact, there are a number of organizations and enterprises that use a document called a collaborator contract to apply for labor relations (which is social relations arising in the hiring and employment of workers. is contrary to the Labor Code on labor contracts, in order to evade the obligation to pay compulsory social insurance, health insurance and unemployment insurance premium, and not guarantee the right to pay wages between employees and employers. benefits of employees when participating in labor relations.

In case the company of Mr. Le Minh Hieu needs to hire, employ employees to do the accounting work for a period of 6 years, it is not recommended to fake the collaborator contract form.

In accordance with the provisions of the law, a company can choose, sign, and perform the contract under one of the following two options:

The first option signs the labor contract with the employee: The legal representative of the company signs a three-year fixed-term labor contract (as prescribed at Point b, Clause 1, Article 22 of the Labor Code. Labor) for the employee who meets the standards and conditions to work as accountant, chief accountant, or accountant in charge of accounting, as specified in Clause 1, Article 51 of the Accounting Law, and Article 21 of Decree No. 174/2016 / ND-CP December 30, 2016 of the Government detailing a number of articles of the Accounting Law. Upon expiration of a three-year fixed-term labor contract (for the first time), the employer and the employee sign a fixed-term labor contract of 3 years (the second time), for the full 6 years. . The rights and obligations of the two parties to enter into a labor contract comply with the Labor Code.

Employees under labor contracts as accountants have the rights and responsibilities specified in Clauses 2, 3, Article 51 of the Law on Accounting. Employees under labor contracts who work as chief accountants and in charge of accounting have the rights and responsibilities of chief accountants specified in Article 55 of the Accounting Law.

The second plan to sign the accounting service contract with the accounting firm: Pursuant to the service contract provisions in Section 9 (Articles 513 to 523) of the Civil Code and regulations on hiring accountant services, chief accountant services, accountants in Article 22 of Decree No. 174/2016 / ND-CP, the company signs an accounting service contract with the accounting service provider to hire accounting services, chief accountant services, accountants in charge. The service contract performance term is agreed upon by the two parties.

The accounting service provider shall appoint an accountant, chief accountant or accountant in charge of the client to meet the standards and conditions specified in Clauses 1, 51, and 56. Article 58 of the Law on Accounting and not falling into the cases of not being allowed to act as an accountant or providing accounting services specified in Articles 19 and 25 of Decree No. 174/2016 / ND-CP.

The person who is hired to provide accounting services has the rights and responsibilities of accountants specified in Clauses 2 and 3, Article 51 of the Law on Accounting. The person who is hired to act as chief accountant or accountant has the rights and responsibilities of the chief accountant specified in Article 55 of the Accounting Law