業務委託と請負のリスクとリターン

個人事業主として仕事をする場合、業務委託の形態で仕事をするのか請負形態で仕事をするのかについてはよく検討した方がいいでしょう。もちろん、事業によって委託しかありえない場合や、請け負う形が一般的ということもあるでしょう。しかし、契約方法によってはどちらの形態にするかを選択できるケースもありますし、事業主の方針としてどちらを選択するかを決めておくことも大切です。

選択するにあたって考えるべきことは、リスクとリターンです。まずリスクに関しては、委託の方が低いと言えるでしょう。委託形態の場合は、成果物が規定されているのではなく、業務の遂行自体を期待されることになります。よほどの注意義務違反がなければトラブルに繋がることは少ないでしょう。収入の山谷が少ないことも特徴です。一方、請負は納期までに完成できないリスク、完成してもスペックを満たさないで損害賠償を請求されるリスク等があります。リターンは年収で考えるといいでしょう。請負形態であれば、成果物の完成度に対して報酬が支払われますので時給換算では考えられないような高額の年収を得られる可能性があります。

一方、業務委託形態の場合は、作業に見合った時給、日給という考え方から大幅に外れることがありませんので、超高額の年収を得ることはあまり期待しない方がいいです。それぞれのリスクとリターンをよく理解した上で、個人事業主として選択していく必要があるでしょう。そのほか、契約時の注意点やトラブル事例などもしっかり理解しておくことをおすすめします。それが業務委託や請負契約で失敗しないポイントです。参考資料はこちらをご覧ください。

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    real estate value

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