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RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) | 1 Months Ended | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Jul. 31, 2021 | Sep. 30, 2021 | Mar. 31, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Marketing agreement description |  |  |  |  |  |  |  | During 2018 we entered into a marketing agreement with an entity controlled by a consultant (who is also a principal shareholder and former noteholder of the Company).
Marketing agreement, revenue - payment to entity |  |  |  |  |  |  |  | 10.00%
Marketing agreement, revenue from social media - payment from entity |  |  |  |  |  |  |  | 10.00%
Consulting agreement description |  |  |  |  |  |  | During 2019 we entered into a two year non-exclusive consulting agreement with a principal shareholder to act as Company’s consultant with respect to introducing the Company to potential acquisition and partnership targets. |
Payment of retainer to consultant per month |  |  |  |  |  |  | $ 10,000 |
Finders fee paid per month |  |  |  |  |  |  | $ 5,500 |
Finders fee payment term |  |  |  |  |  |  | 3 years |
Consulting fees expense |  | $ 0 |  | $ 13,500 | $ 13,500 | $ 40,500 | $ 198,000 |
Technology services agreement description |  |  |  |  |  |  | Under a technology services agreement entered into on January 17, 2020, we use a related party firm of the Company, Recruiter.com Mauritius, for software development and maintenance related to our website and the platform underlying our operations. This arrangement was oral prior to January 17, 2020. The initial term of the Services Agreement is five years, whereupon it shall automatically renew for additional successive 12-month terms until terminated by either party by submitting a 90-day prior written notice of non-renewal. The firm was formed outside of the United States solely for the purpose of performing services for the Company and has no other clients. A consultant to the Company, who was our Chief Technology Officer until July 15, 2021, and thereafter our Chief Web Officer, is an employee of Recruiter.com Mauritius and exerts control over Recruiter.com Mauritius. Pursuant to the Services Agreement, the Company has agreed to pay Recruiter.com Mauritius fees in the amount equal to the actualized documented costs incurred by Recruiter.com Mauritius in rendering the services pursuant to the Services Agreement. |
Amounts charged to cost of revenue |  |  | $ 17,745 |  |  |  |  |
Operating expenses |  | 8,859,604 |  | 2,509,504 | 15,580,587 | 6,783,960 |  |
Icon |  |  |  |  |  |  |  |
Amounts charged to cost of revenue |  | 119,147 |  | 189,425 | 452,250 | 1,078,667 |  |
Operating expenses |  | 0 |  | 70,450 | 132,253 | 200,178 |  |
Payable amount owed |  | 106,968 |  |  | 106,968 |  |  |
Revenues from customers |  | 35,519 |  | 35,519 | 106,842 | 104,837 |  |
Related party interest expense |  | 0 |  |  | 30,466 |  |  |
Placement revenue |  | 0 |  | 7,919 | 970 | 21,349 |  |
Accounts receivable |  | 22,951 |  |  | 22,951 |  |  |
Outstanding amount paid against all charges | $ 1,075,645 |  |  |  |  |  |  |
Genesys |  |  |  |  |  |  |  |
Monthly retainer payment |  |  |  |  | 10,000 |  |  |
Opptly |  |  |  |  |  |  |  |
Operating expenses |  | 25,121 |  | 40,114 | 112,149 | 127,044 |  |
Payable amount owed |  | 116,880 |  |  | 116,880 |  |  |
Monthly fee expense accrued |  |  |  |  | 5,000 |  |  |
Annual fees for licensing |  | 1,995 |  |  | 1,995 |  |  |
Recruiter.com Mauritius |  |  |  |  |  |  |  |
Payments to firm |  | 38,473 |  | 55,135 | 151,157 | 173,515 |  |
Icon Canada |  |  |  |  |  |  |  |
Accounts receivable |  | 26,081 |  |  | 26,081 |  |  |
Employer of Record ("EOR") Costs |  | $ 33,212 |  | $ 33,212 | $ 99,904 | $ 98,066 |  |

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