Drawing up an act on the provision of services under a civil contract

Today, many organizations provide their employees to provide certain services on a long-term basis, and in order to ensure such cooperation, a specialized civil law contract is drawn up.

At the same time, not everyone knows that the current legislation imposes a fairly large number of requirements on how such interaction should be carried out and what actions both parties must perform so that no one has any complaints in the future.

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In particular, this concerns the correct filling out of a document such as an act on the provision of services under a civil contract, with which these relationships should be completed and secured.

What is GPC?

This agreement is considered a legal transaction; it can also terminate certain rights, for example, those specified in the agreement establishing the rules for the provision of services. The contract itself is regulated by Art. 153, 154 and paragraph 1 of Art. 420 GK. It is concluded between an individual and a legal entity. It must define the relationships that will be associated with the final product of the activities of both parties; one of them acts as a performer, and the second as a customer.

The contract must comply with the rules of the Civil Code of the Russian Federation; it is not identical to the labor contract and has a number of subtleties that must be taken into account. The main feature of the GPC agreement is the ability to prescribe various requirements and points that do not violate the laws of the Russian Federation, as this is done, indicated in Art. 421 Civil Code.

Certificate of acceptance of work under a contract with an individual

Kholodnova, an employee who is temporarily in the position of chief accountant, on issues related to operations related to taxation and execution of foreign trade contracts for the export of various products to the territory of Ukraine 10,000.00 - 10,000.00 A preliminary version of the contract has been drawn up, which lists all the necessary conditions in order to compensate for value added tax, calculated at a rate of 0% 2000, 00 - 2;000, 00 Instructions have been issued on how to compensate from the budget for value added tax, calculated at a rate of 0% 2000, 00 - 2000, 00 In the total amount of 14000.00 - 14000.00 Total services provided in the amount of: Fourteen thousand rubles, 00 kopecks excluding VAT.

Main types of GPC

A GPC agreement can only be drawn up between a legal entity and an individual.

The following GPCs are distinguished:

Any of the listed options is paid, so the customer is obliged to transfer the amount agreed upon by the parties upon completion of the actions. A distinctive feature of this type of legal relationship is the receipt of a finished result separately from the work.

Results

The acceptance certificate for completed work does not have a legally established form; it can be developed by the organization independently, in compliance with the requirements for primary documents.

In construction, as a work acceptance certificate, as a rule, an act of form KS-2 is used, which, if necessary, includes details to reflect additional information.
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Differences between an employment contract and a GPC contract

Civil law relations should not be confused with labor relations, since they are established by fundamentally different types of documents. For a contract under the Labor Code, the main goal is precisely the labor function, when an employee performs any paid actions on an ongoing basis, but for the GPA, the result is important, and it does not matter what work will be done and by whom. The main thing is that the finished result is provided on time, and the work must be presented in proper quality.

A hired contractor differs from an employee registered under the Labor Code in the following factors:

• Not included in the current staff of the employer's company.
• May not comply with the work schedule at the enterprise.
• Does not report to the head of the employing organization.
• Does not have to perform functions related to his job task; he can delegate them to a subcontractor.
• Salaries are not paid based on working hours. They pay a fee for the finished result.

According to Art. 15 of the Labor Code of the Russian Federation does not allow the use of a GPC agreement instead of an employment agreement, since these concepts are not identical. If an employer and an employee have an employment relationship, then it is necessary to draw up an agreement according to the Labor Code. If such a document is available, the employer must write the work schedule, the salary amount, and accurately determine the list of all actions that the hired employee must perform. In addition, the latter will require the creation of suitable working conditions. The contents of the document are regulated by the requirements listed in Art. 57 TK. Unlike an employment contract, GPC is regulated by the Civil Code, not the Labor Code.

Certificate of acceptance of work performed under a contract with an individual

Example of filling out the Act on the provision of services under the contract dated September 17, 2021 Moscow 09/17/2016, hereinafter referred to as the “Customer”, represented by the head I.G. Gennadiev, working on the basis of the Charter, and also, hereinafter referred to as the “Executor”, drew up this act on the following:

1. The Contractor provided, in accordance with the executed civil law agreement No. 12-U dated May 14, 2016, the following list of services in favor of the Customer:

Full name of the service Cost (in rubles) Accrued value added tax (in rubles) Total cost including VAT (in rubles) Oral consultation with V.I.

Pros and cons of GPC

This type of agreement is quite beneficial for an individual. It has the following advantages:

• In collaboration there is no leader. Such an agreement creates a partnership legal relationship where the parties are equal.
• The contractor does not comply with the schedule according to which the employer works. He can work any days and hours that suit him. This is because the contract relates only to the result of work that must be completed by a certain date.
• The customer is obliged to pay a fee for the result obtained, observing the terms of the agreement, otherwise he may be held liable.

However, GPC is not without its disadvantages, which include the following disadvantages:

• Lack of social security for the employee.
• The employer must not ensure the working conditions of the performer or prepare a workplace for him.
• The customer does not pay the costs of working materials, inventory, and consumables.

They can be included in the cost of the final result, but are not listed as a separate item, since by default these costs are borne by the contractor.

Filling out the GPC agreement

To ensure that none of the participants refuses to fulfill their responsibilities during the work process (for example, the customer refuses to pay or the contractor refuses to provide the result), the contract is concluded in writing. You should avoid language found in an employment relationship document, such as the words “employee,” “employer,” or “salary.” If these conditions are not met, the contract can be considered an employment contract, and organizations may be assessed a serious fine for violating the requirements of the Labor Code of the Russian Federation.

The document form must contain the following items:

• Details of both parties involved in the transaction. The organization ordering the service must enter its full name. It is necessary that its director be indicated, as well as the official responsible for concluding such agreements. The form must also contain information about the performer, for example, his passport details.
• The contract must contain the subject, the exact wording of the task, a description of the final result or its address.
• The document includes the basic characteristics of the subject of the agreement, the conditions under which the work will have to be done, and its volume, the same rule applies to the provision of services. Subtleties such as providing tools, equipment, or supplies are also covered in the text.
• You will also need to take into account the order in which the work is performed and the finished result is delivered to the customer.
• Payment procedure and amount of remuneration.
• Responsibility of the parties to the agreement, payment of compensation in case of failure to complete the task on time or at all. The customer can also pay a penalty if, for example, the order was canceled on his initiative.
• The agreement must establish an expiration date and provide a method for changing the provisions.
• Full details of both parties must be present.

If it is necessary to adjust the terms of the GPC contract directly during the execution of the order, an additional form is drawn up, which will become an integral part of the main contract. The supporting document must contain the date of its preparation, as well as the number of the original contract. All adjustments are prescribed in separate paragraphs. Both parties must sign the new addition, otherwise it cannot be considered valid.

Each party retains one copy of the contract and agreement, if it was drawn up later. On the part of the organization, only the signature of the head is not enough; there must be a seal of the legal entity. If the agreement consists of several pages, the parties must sign each one.

When is the KS-2 form applied?

The unified form KS-2 is used in capital construction. The current legislation does not provide for the mandatory use of unified forms, including such documents as the act of acceptance and transfer of the result of work in the KS-2 form. However, in practice, the implementation of construction and installation work for industrial, housing, civil and other purposes is formalized by an act in the KS-2 form, which, if necessary, is modified to suit the needs of the organization. The basis for its preparation is the journal of work performed (form No. KS-6a). And the act itself is used to generate a certificate of the cost of work performed and expenses (form No. KS-3).

A sample act of acceptance of completed work in form KS-2 and explanations for its preparation can be found in the article .

Is it necessary to use forms KS-2 and KS-3 when accepting/transferring repair work performed under a construction contract if a UPD is drawn up? You will find an expert answer to this question in ConsultantPlus. Trial access to the legal system is free.

Validity period of the GPC agreement

The agreement has a certain validity period, which is established by the parties and is fixed in a separate clause of the agreement itself. The maximum period is not limited in any way. You can provide for intermediate deadlines if it is acceptable to submit the work in parts. The completed form itself is stored for five years, this is determined by Art. 23 Tax Code and Federal Law dated December 6, 2011 No. 402-FZ.

Can a GPC agreement be reclassified as a labor agreement?

This possibility cannot be excluded, so you should draw up the document extremely carefully, avoiding mistakes that will lead to its recognition as an employment agreement. The relationship between the parties may be recognized as such in the following cases:

• The contract specifies the function of the hired citizen, for example, cleaning the territory; the person himself is called an employee or worker. There should be no cyclical obligations in the GPC agreement. It is one-time and aimed at obtaining a result, not a process.
• Indication of requirements and job descriptions, work schedule.
• Working conditions are provided by the employer.
• Availability of social insurance.

If the agreement turns into a legal relationship under the Labor Code, the employer must draw up an employment contract with a date from the beginning of the civil process. This is regulated by Part 2 of Art. 67 TK. If the document does not meet the requirements and is recognized as a work document, the customer may be fined:

• For 5-10 thousand, if he is an individual entrepreneur.
• From 50 to 100 thousand for legal entities
• From 10 to 20 thousand for officials.

That is why compliance with the exact legal wording and understanding the line between these two types of documents plays an important role.