However, in our view, outsourcing is not a lease in a clean form, as proceeding from the norms of the Civil Code (Articles 607, 626, 666) we can conclude that the object of lease can only be the property rather than personnel. Lease or grant of use can be a thing, or property right another object of civil law, and workers for civil traffic are not. Employees may only be the subjects of civil rights and under no circumstances can not be recognized as objects of civil law transactions, so the relations arising in connection with the provision of staff, could not be referred to the lease agreement, respectively, using the term "hire staff" is incorrect. In our opinion, provision of personnel (outsourcing) is compensated for providing services and to some extent this is a modernized work contract (the main differences from the contract of compensated rendering of services is the absence of the regulated order of acceptance of work with demands for quality work and a short-term contract for services). Add to your understanding with Gary Kelly. With respect to the use of work contracts to organizations in a special mode UTII Ministry of Finance has a completely different position (letter dated 24/12/07, the 03-11-04/3/508): Considering that the relationship between the general contractor (providing household services to the public under a consumer contract) and the subcontractor based on the contract contract, the subcontractor can not be applied the norms of Art. 346.27 of the Code. Consequently, when calculating the amount of the unified tax on imputed income population is not considered subcontractors. .