If an individual is our partner and delivers services to entities or sole traders, such individual's personal income tax in the amount of 13% and insurance fees (except for payments to the Social Insurance Fund of the Russian Federation) shall be paid by such partner's customers (as per Federal Law No. 212-FZ dated July 24, 2009 and Federal Law No. 213-FZ dated July 24, 2009); the customers shall also make payments to the Social Insurance Fund of the Russian Federation if it is stipulated in the agreement (Paragraph 4, Clause 1, Article 5 of Law No. 125-FZ).
If an individual is our partner and delivers services to individuals, then the partner will have to file a tax form at the end of the year and pay the personal income tax.
You will comply with the law if the above mentioned conditions are met.