Civil contract: taxes and contributions, calculation

Let us consider the features of calculating insurance premiums under civil law contracts (hereinafter referred to as GPC) in 2017.

Often, companies, without having full-time specialists of a certain profession, engage individuals to perform work (provide services) under GPC agreements. Registration of civil law, rather than labor relations, has its advantages, especially in a situation when we are talking about one-time work.

HOW TO REFUND OVERPAYMENT OF TAXES (INSURANCE PREMIUMS)?

Important! However, the conclusion of GPC agreements does not exempt the company from calculating and paying insurance premiums

Chapter 34 of the Tax Code of the Russian Federation establishes the specifics of calculating insurance premiums under GPC agreements, which depend on the subject of the concluded agreement and the status of the individual.

First, you need to understand the subject of the GPC agreement in order to take into account the specifics of calculating insurance premiums (which is included in the calculation base).

When it is impossible to conclude a GPC agreement

It is not always illegal to enter into such a contract. Officials provided specific conditions. If the employer violates them, the labor inspectorate will impose a substantial fine. A budgetary institution does not have the right to conclude a PPPC if:

1. The position in which the contract worker works is provided for in the staffing table of the government agency.
2. The internal labor regulations apply to the mercenary. For example, such an employee works during working hours that are established for core personnel.
3. Work is carried out in a specially created workplace. For example, a doctor in a medical facility.

If at least one of the conditions is met, then enter into an employment contract. There are no exceptions. In 2021, taxes and contributions under the GPC agreement will be collected without fail.

Deadlines for payment of contributions from the GPC agreement

Contributions for pension and health insurance must be paid by the employer no later than the 15th day of the month in which the payment was made. If this day falls on a weekend or holiday, payment may be postponed to the next weekday date.

It must be taken into account that the starting point is the number when the money was transferred to the attracted employee. If an advance payment was made in advance (full or partial prepayment), this amount is closed not together with the certificate of completion of work under the contract, but on the date of transfer of the advance payment.

What fees should I pay?

Insurance coverage for payments under DHPC is calculated according to the usual rules, but with reservations. The base for insurance premiums when renewing a GPC agreement is determined depending on the type of insurance premium. Here are the contributions employers are required to pay under the GPC:

1. Compulsory pension insurance, or compulsory pension insurance, is calculated in full. The tariff for insurance premiums for compulsory health insurance is determined in accordance with the tariff applied by the institution in relation to payments under employment contracts.
2. Compulsory health insurance, or compulsory medical insurance, is charged in full at the rate applied by the organization.
3. Contributions to pay for temporary disability and in connection with maternity, or VNIM, are not charged. According to paragraphs. 2 p. 3 art. 422 of the Tax Code of the Russian Federation, payments under PGPC are non-taxable in terms of insurance for temporary disability and in connection with maternity.
4. Insurance against accidents and occupational diseases, or accidents and illnesses, is accrued only if such an obligation is expressly stated in the terms of a civil contract.

Payment and reporting of GPA insurance premiums in 2019-2020

Currently, reporting on insurance premiums (with the exception of contributions for insurance against accidents and industrial injuries, the calculation of which continues to be accepted by the Social Insurance Fund) is submitted to the Federal Tax Service. The form of this calculation is common to all contributions supervised by the service. For 2021, the ERSV is submitted according to the form approved. by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. As of reporting for the 1st quarter of 2021, a new ERSV form is in effect - from the Federal Tax Service order dated September 18, 2019 No. ММВ-7-11/ [email protected] The calculation must be submitted no later than the 30th day of the month following the end of the reporting quarter/year.

This report does not highlight the amounts of payments under the GPA, so the main thing for the accountant is to correctly determine the part of the income paid that is taxable and non-taxable with insurance contributions.

Read more about the rules for filling out the new calculation here.

Reporting on insured persons is not limited to a single calculation form submitted to the Federal Tax Service. On a monthly basis, it is necessary to submit a report to the Pension Fund in the SZV-M form, which must indicate not only all employees who worked in the organization during the reporting period, but also all individuals with whom GPC agreements were concluded.

Among other things, all payers are obliged annually, before March 1 of the year following the reporting year, to provide personalized data on the length of service of insured persons to the Pension Fund in the form SZV-STAZH, approved by Resolution of the Board of the Pension Fund of December 6, 2018 No. 507p.

Calculation example

Payment will be made based on the results of the provision of services. There are no advance payments. There are no contributions for injuries under the terms of the agreement.

The institution pays insurance coverage at generally established rates.

Let's calculate what fees and taxes for civil partnership with an individual the organization will have to pay:

Contributions such as VNiM, NS and PZ are not charged.

The article is devoted to taxes and contributions under the GPC agreement in 2021. It describes in detail what exactly needs to be paid, in what volume, and who exactly should do it.

If you need a specific specialist to do a certain job for you, you can hire him. And for this it is not always necessary to conclude an employment contract. In some cases, a civil law agreement will be optimal. It is also called a GPC agreement.

This agreement differs from an employment agreement in that the parties to it are not the employer and the employee. It is regulated by the Civil Code of the Russian Federation (Article 420), and not by the Labor Code of the Russian Federation. The essence of the contract comes down to the performance by one person of a second volume of work or the provision of specific services for a monetary reward.

In this regard, the question arises: are taxes paid under a civil partnership agreement? Yes, there are no exceptions in this regard in the legislation. Therefore, the relevant issues need to be dealt with.

Nuances of calculating and paying insurance premiums

A significant advantage of a GPC agreement is the ability to legally reduce the amount of insurance payments, and sometimes not pay them at all. But in order not to break the law, you need to understand what is the subject of the contract and what category it can be classified into.

As it became known, it is possible to reduce the base for taxation of insurance premiums by deducting costs. There are rules regarding the amount of the deduction - there is a limit to the accrued amount of remuneration, and if the expenses are within its boundaries, they are not required to be confirmed with documents:

• for writing music for theater and films, creating design and decorative graphics, as well as sculptures - 40%;
• for the creation of industrial designs, inventions - 30% of the contractor’s revenue for the first two years of using the results of his work;
• for the creation of photographs, artistic, audiovisual, architectural works - 25%;
• for scientific developments, writing literary works - 20%.

Who deals with payments under the GPC agreement

Expert opinion

Ilyin Georgy Severinovich

Practicing lawyer with 6 years of experience. Specialization: criminal law. Law teacher.

It is very important to understand who pays taxes under the GPC agreement. In fact, everything here is quite simple and depends on with whom exactly such an agreement is drawn up:

• if we are talking about an individual, then in this case the customer company acts as a tax agent. That is, she will have to deal with the payments;
• if the executor means an individual entrepreneur, then the individual entrepreneur must pay everything for himself.

The issue of calculating taxes on GPC should be resolved as early as possible. This way you will definitely avoid claims from the tax authorities.

Typical errors in calculations

Mistake #1. The GPC agreement was concluded with an individual entrepreneur. The employer paid insurance premiums.

In the case of a GPC agreement concluded with an individual entrepreneur, insurance charges do not occur due to the fact that entrepreneurs have the obligation to make mandatory insurance payments independently (“for themselves”).

Mistake #2. Insurance premiums were accrued for a GPC agreement concluded with a foreign citizen working remotely from the territory of his country.

When a GPC agreement is concluded with foreigners who are outside the borders of Russia during the fulfillment of obligations under the agreement, their remuneration is not considered subject to insurance premiums.

What taxes and fees do you need to pay?

So, you have figured out that in this case you cannot get rid of taxes. Now you need to understand what exactly to pay. That is, you need to understand what taxes the GPC is subject to in 2021. We are talking about the following:

• Personal income tax (personal income tax) – 13% of income if we are talking about an individual. An individual also has the right to use standard tax deductions, but they will only apply to the period during which such an agreement was in effect;
• insurance premiums - only contributions to the Compulsory Medical Insurance Fund and the Pension Fund will be mandatory. Everything else is determined by the text of the contract. Insurance premiums are as follows:
• to the Pension Fund or the Pension Fund – 22%;
• in the Compulsory Medical Insurance Fund – health insurance, the rate will be 5.1%.

Please note that if the customer has the right to apply reduced rates, then he has the right to use it in the described case. That is, this right also applies to payments under GPC.

Also, when deciding what taxes and contributions to pay under the GPC agreement, you need to take into account the Social Insurance Fund or social insurance. And this has its moments.

Thus, contributions are not made for disability or maternity benefits. But there may well be premiums for insurance against injury or occupational disease if they are provided for in the text of the agreement.

Application of reduced and additional GPA contribution rates

In Art. 427, 428 of the Tax Code of the Russian Federation clearly regulate cases when the payer can use reduced rates of insurance premiums or, conversely, must apply an additional rate.

The situation with a reduced tariff in relation to civil law contracts is quite simple: if the payer exercises the right to reduce insurance premiums for full-time employees, it has the right to apply the same tariffs under civil contracts.

Note! Starting from 2021, the list of persons entitled to preferential rates on contributions has been significantly reduced; in particular, the majority of simplifiers have lost this right. Since 2021, this list has decreased even more, at the same time, individuals have appeared who can reduce the general insurance premium rate to 15%.

A more complex analysis is required before a decision is made on the assessment of additional contributions. As you know, this applies to work that is carried out in hazardous and unhealthy working conditions: the legislator lists professions that are subject to additional contributions for pension insurance in paragraphs 1–18 of Part 1 of Art. 30 of the Law “On Insurance Pensions” dated December 28, 2013 No. 400-FZ.

Thus, if the GPC agreement covers work related to the performance of duties in such professions, or it directly states that the work is carried out in hazardous conditions, then additional contributions are necessary. The same approach must be followed in the case where the place of work is the territory of an enterprise, which, as a result of a special assessment of work, has been assigned a certain class of danger or hazard.

However, in a situation where the contract does not indicate the location of the work or the wording of the subject of the contract is vague and does not directly indicate that work is being carried out in conditions of increased danger, the enterprise may not charge additional insurance premiums. But, taking advantage of this opportunity, it is necessary to understand that in case of an audit, you need to prepare to defend your position in the judicial authorities.

How to reduce taxes and contributions under a GPC agreement

The issue of tax optimization worries many today. And he did not ignore civil contracts. It should be taken into account that there is a possibility of reducing payments if the customer belongs to a preferential group. Then such a person can use the reduced tariffs legally.

It is also very important to correctly formulate the terms of the contract. That is, so that it is possible to correctly establish without any problems the amount that the customer owes for work and materials. The more specific you are, the fewer problems you will have with the tax authorities later.

When carrying out any activity that involves making a profit, you need to deal with taxes and fees. This will help you not to encounter unpleasant questions from the Federal Tax Service of the Russian Federation later. And the GPC agreement is no exception.

Answers to common questions

Question No. 1. What to do with insurance premiums if there is a mixed subject of the contract? For example, under the agreement it is intended to sell real estate and provide services related to the transfer of property.

It will be necessary to draw a line between the amount of an individual’s income that relates to the taxable part and the non-taxable part. Insurance payments are made in relation only to that part for which insurance deductions are provided.

Question No. 2. Is it necessary to pay insurance premiums under a GPC agreement if the employee is a citizen of another country?

If a foreigner has the status of a temporary resident in Russia, there is no need to make insurance payments.

Calculation of remuneration, taxes and contributions under the GPC agreement (contractor agreement).

A person who has recently opened his own company and decided to invite a third-party contractor (individual, contractor) to carry out the work, asks the question: what real amount will I have to spend to pay the contractor and comply with the law?

At the time this question arises, the manager only knows the amount that must be handed over to the contractor. At the same time, he understands that another amount will actually disappear from his current account, and he wants to know its value in advance.

We are not talking now about industrial giants and companies that have been operating in the market for a long time, whose accounting is streamlined, the number of employees is large, and a qualified accountant deals with issues of timely payments.

We will rather consider a hypothetical situation where an ambitious future manager is thinking through a business plan and wants to get an idea of ​​how he will pay the future executors of his orders. So, we inform our manager that he must take into account the following payments:

1. The remuneration specified in the GPC (contract) agreement,
2. Personal income tax (remuneration is indicated taking into account personal income tax),
3. Insurance premiums (PFR and FFOMS)

In order not to be unfounded, let us remember the legal norms that oblige us to take into account the above payments. The provisions of the legislation are not given in full, but only in fragments that are necessary to understand a specific example.

Insurance premiums

Insurance premiums are calculated in the following order:

All contributions are paid on a general basis at the same rate as contributions from full-time employees working under an employment contract.

Thus, when concluding a GPC agreement, it is important to correctly draw up its contents, otherwise the inspecting government agencies may classify it as a standard employment agreement. The use of GPA has both advantages and disadvantages. For temporary employment, such an agreement is the best choice.

Regulations:

GPC agreements are subject to FSS accident 2021

In addition to employment contracts, companies often enter into civil contracts with individuals and individual entrepreneurs. In what cases it is necessary to pay contributions and personal income tax, and whether such employees should be reflected in timesheets and reporting, we will consider in the article. Many companies need the services of professionals.

The cost of services from professional companies is high, and sometimes there is no need to employ a specialist on a permanent basis: he only needs to complete one task. In this case, they resort to concluding a contract agreement with an individual contractor.

Insurance premiums must be paid if, under the contract, the contractor is an individual (not an individual entrepreneur):

1. provides services (for example, agent or carrier services);
2. creates works (texts, illustrations) with the subsequent granting of the right to use this work.
3. performs work for the organization;

Often the FSS tries to challenge concluded work contracts and reclassify them as labor contracts. If the fund succeeds, the company will face additional charges for insurance contributions to the social insurance fund, as well as penalties and fines. To avoid this, you need to draw up the contract very carefully.

It should not contain controversial issues that would allow it to be defined as labor.

1. Clearly indicate the deadline for completing the work;
2. Agree and sign the certificate of completion of work by both parties upon execution of the contract.
3. Please note that the remuneration under the contract is indicated as a single amount for the total amount of work;
4. Do not refer in the contract to individual job descriptions or working hours of the customer company;

Federal Law No. 212-FZ dated July 24, 2009 contains a list of individuals whose payments under a work contract are not taxed at all. This:

1. students studying full-time at universities and simultaneously working under contract agreements in a student group included in the state register (clause 1, part 3, article 9 of Law 212-FZ)
2. citizens are individual entrepreneurs, they pay their own contributions;
3. foreign citizens or stateless persons;

Work agreement. Example:

Since we start from the amount of remuneration that the contractor should actually receive, we will calculate the amount of remuneration for the contract (including personal income tax of 13%) as follows: 8,400 rubles. = 87%, Reward amount. according to the agreement = 100%.

Next, we calculate insurance premiums:

1. The total amount of expenses that our future manager initially wanted to know =

Expert opinion

Ilyin Georgy Severinovich

Practicing lawyer with 6 years of experience. Specialization: criminal law. Law teacher.

We looked at a very simple example - without tax deductions, exceeding the limit on insurance premiums, without taking into account the duration of work and other conditions.

The goal was to give a rough idea to the future employer (customer) that in addition to paying remuneration, he will have to take care of taxes and insurance premiums and how to calculate them.

Please note:

• When calculating, you must apply the current rates of taxes and insurance premiums;
• In the contract, remuneration is indicated taking into account personal income tax;
• Insurance premiums are paid in rubles and kopecks.

That's all. Happiness to you and reasons for happiness! =)

Should an enterprise or individual entrepreneur pay taxes and fees for those with whom a civil law agreement has been concluded? What reports are submitted by enterprises using household labor? treaties? What should you pay attention to when filling them out? All these questions sooner or later arise for those who want to hire the right specialist without concluding an employment contract.

GPC agreements are subject to FSS accident 2021

In this case, the contract is not of an employment nature, but of a civil law nature (GPC), and has the following varieties:

1. contract for services.
2. contract for the performance of work (contract);

When concluding a contract for the performance of work (services), it is important to ensure that the provisions and wording of the employment contract do not accidentally “bleed” into it. And even if the GPA states that an individual must independently pay personal income tax on the amount of his remuneration, the responsibility for calculating and paying personal income tax will still lie with the other party - an organization or individual entrepreneur, since it is she who in this case is the tax agent (Letter from the Ministry of Finance dated 03/09/2016 No. 03-04-05/12891).

What insurance premiums are subject to a civil contract, or rather payments under it? We will discuss the imposition of insurance premiums on civil contracts below. GPC agreements: are they subject to insurance premiums in 2017/2018?

From payments under many GPC contracts, insurance premiums for compulsory health insurance and compulsory medical insurance must be calculated in the general manner (clause 1 of Article 420 of the Tax Code of the Russian Federation). These are contracts for the provision of services (Article 779 of the Civil Code of the Russian Federation), performance of work, contracts (Art.

702 of the Civil Code of the Russian Federation), author's order (Article 1288 of the Civil Code of the Russian Federation), etc. It is better to pay off tax debts before May 1. Otherwise, potential and existing counterparties will see information that the company owes to the budget for a whole year.

Let's assume you have entered into a GPC agreement with a person. Do you have to pay taxes and contributions on payments? some are definitely needed. Let's start with taxes.

A GPC agreement is a contract of a civil law nature, it is also a civil law agreement, or CPA.

1, 2, 4, 6 tbsp. 226 Tax Code of the Russian Federation, letter of the Ministry of Finance dated May 26, 2014 No.>

Features of a civil contract

A civil contract (CLA) is concluded for the duration of the execution of the agreed amount of work or provision of services. Its parties are the customer and the performer.

Legal relations that arise within the framework of such an agreement are regulated by the provisions on the work contract and on the provision of paid services, in accordance with Chapter. 37, 38, 39 Civil Code of the Russian Federation.

By concluding such an agreement, the contractor undertakes to perform a certain amount of work or provide services according to the customer’s instructions using his own materials and his own funds. However, cases are allowed when the customer supplies the contractor with his own materials and provides him with his equipment.

In this case, they talk about a contract with the customer's dependency. Upon completion of the work or full provision of services, the parties to the contract draw up an act on the completion of work or provision of services, in accordance with which the contractor is paid a remuneration.

Household contract workers do not obey the work schedule in force in the company and the orders of its management.

They are not included in the staff and do not bear disciplinary liability and cannot be sent on business trips. But, boss.

Contractors bear full financial responsibility in accordance with the concluded agreement, while the liability of an ordinary employee is limited by the norms of the Labor Code of the Russian Federation.

Kinds

There are several types of civil contracts:

When concluding any agreement, the conditions regulated by the Civil Code of the Russian Federation must be met.

Taxes and insurance premiums under a civil contract

The withholding of personal income tax from an employee’s income and the calculation of insurance premiums depend on who is the executor of the contract. If the executor of the contract is an individual who is not an entrepreneur, then the customer will have to independently:

• accrue insurance premiums for the remuneration paid in compulsory health insurance, compulsory medical insurance and insurance against industrial accidents (if this is provided for by the contract itself, in accordance with clause 1 of article 20.1 of law No. 125-FZ);

Individual entrepreneurs and companies that have entered into a civil law agreement pay taxes and contributions independently, depending on the applicable tax system.

Civil contract with an individual 2021 taxes

In addition to employment contracts, companies often enter into civil contracts with individuals and individual entrepreneurs.
In what cases it is necessary to pay contributions and personal income tax, and whether such employees should be reflected in timesheets and reporting, we will consider in the article. For payments under a civil law agreement concluded with an individual, insurance premiums are charged only to the Pension Fund and the Compulsory Medical Insurance Fund. Contributions to the Social Insurance Fund in case of temporary disability and in connection with maternity do not need to be accrued (clause 2, clause 3, article 422 of the Tax Code of the Russian Federation). Contributions for insurance against accidents and occupational diseases are charged only if this condition is specified in the GPC agreement (Clause 1, Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ).

Contributions should be accrued on the date of signing the certificate of completion of work with an individual (letter of the Ministry of Finance dated July 21, 2017 No. 03-04-06/46733).

Insurance premiums are charged on the entire amount of remuneration minus the non-taxable amounts specified in Art. 422 of the Tax Code of the Russian Federation. Compensation for expenses of an individual in connection with the performance of work, provision of services under civil contracts is not subject to insurance premiums (clause 2, clause 1, art.

422 of the Tax Code of the Russian Federation, paragraph 2 of Art. 20.1 and paragraphs. 2 p. 1 art. 20.2 of the Federal Law of July 24, 1998 No. 125-FZ). If an individual submits primary documents confirming the expenses incurred by him to perform work under the GPC agreement, the tax base for calculating insurance premiums should be reduced by these expenses (clause 1 of Art.

There is no need to accrue and pay insurance premiums if the subject of the GPC agreement is the transfer of ownership or other proprietary rights to property, the transfer of property for use (clause 4 of Article 420 of the Tax Code of the Russian Federation).

If, under a GPC agreement, the work is performed by an individual entrepreneur, there is no need to pay insurance premiums. Individual entrepreneurs pay all fees independently (clause 1 of Article 419 of the Tax Code of the Russian Federation).

Payments under civil contracts are subject to personal income tax. The tax should be withheld when paying funds to an individual executor, including from an advance payment (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated July 21, 2017 No. 03-04-06/46733).

An organization, at the request of an individual, has the right to provide him with a professional deduction (clause 2 of Article 221 of the Tax Code of the Russian Federation). The deduction is provided only on the basis of primary documents confirming the expenses incurred by an individual for the purchase of raw materials and supplies to perform work under a civil and process agreement.

Persons working under a GPC agreement also have the right to a standard tax deduction (Article 218 of the Tax Code of the Russian Federation). But in this case, a property deduction for individuals is not allowed. A property deduction can be provided by the employer, and the company that has entered into a GPC agreement is not an employer in relation to an individual (clause 8 of Article 220 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation dated March 7, 2017 No. BS-4-11 / [email protected] ).

Payments under GPC agreements are reflected in the 6-NDFL calculation and 2-NDFL certificate.

If the GPC agreement is concluded with an individual entrepreneur, there is no need to pay personal income tax. In this case, the entrepreneur himself pays tax on his income.

According to the GPC agreement, the “physicist” receives income, which means that personal income tax is withheld from the payment. This follows from paragraph 1 of Article 208 of the Tax Code of the Russian Federation. But keep in mind that this rule applies only to individuals - not individual entrepreneurs (do not withhold tax from payments to individual entrepreneurs). Therefore, in the contract, be sure to reflect payments taking into account the tax rate - 13 or 30 percent. In this case, the company also acts as a tax agent for the transfer of personal income tax to the budget.

At the same time, tax may not be withheld from the entire amount. According to the law, even under a GPC agreement, an individual claims a social and professional deduction (clause 3 of Article 210 of the Tax Code of the Russian Federation). In the professional deduction, include all expenses of the employee when performing work. But on condition that he documents them. For example, cash receipts, invoices, travel tickets, etc.

Provide standard deductions to mercenaries who have children (Clause 1, Article 218 of the Tax Code of the Russian Federation). And provided that their income since the beginning of the year has not exceeded 350 thousand rubles. Provide deductions only for the months while the contract was valid. Since it is unknown where the person worked before.

On the Bukhsoft Online desktop, go to the Salary/Payroll section. Next, click on the “Accrue” folder, then “Remuneration under the agreement” and select the desired agreement. For example, “Under a contract.”

In the new window, click on the “Add” button and enter the name and payment amount. Such actions must be carried out for each “physicist”, then the total amount of payments will be displayed in the window. Click the “Save” button.

What taxes are imposed on the GPC agreement in 2021 depends on whether the company entered into it with:

• individual entrepreneur,
• an individual who is not an individual entrepreneur.

If the agreement is concluded with an individual entrepreneur, then the organization has no obligation to withhold personal income tax and pay insurance premiums. The entrepreneur will calculate and pay all taxes to the budget himself.

If contractual obligations are concluded with an individual who is not registered as an individual entrepreneur, then the company will have to withhold personal income tax from payments as a tax agent. And also calculate and pay insurance premiums.

Tax on income paid under the GPA arises if the involved physicist is not an individual entrepreneur. Then the company acts as a tax agent on a general basis. Otherwise, the merchant pays taxes for himself.

A clause in an agreement with a non-individual entrepreneur stating that personal income tax must be paid by the citizen himself will not relieve the company from the duties of a tax agent. The corresponding condition is void.

Use the normal personal income tax rate. For payments in favor of citizens of the Russian Federation - tax residents, tax is withheld at a rate of 13%. If the counterparty is a non-resident, the rate is much higher - 30% (clauses 1 and 3 of Article 224 of the Tax Code of the Russian Federation). Let us remind you that residents for personal income tax purposes are persons who are on the territory of Russia for at least 183 calendar days over the next 12 consecutive months (clause 2 of article 207 of the Tax Code of the Russian Federation).

Personal income tax must be transferred to the budget at the place where the organization is registered. The tax withheld from the income of employees who entered into an agreement with a separate division should be transferred to the location of the OP (clause 7 of Article 226 of the Tax Code of the Russian Federation).

Reporting under a civil contract. What should you pay attention to?

Customer companies must report payments made in favor of persons working under civil contracts in the same manner as for ordinary employees and on the same forms. However, filling out some reporting forms under a civil contract has a number of features. Pay attention to them!

Let's look at an example:

N. Kurochkin from 09/01/2018 to 09/10/2018 performed, under a civil contract, setting up a computer network for Siberian Confectioner LLC. The remuneration under the agreement amounted to RUB 8,500.00. (including personal income tax - 1105.00 rubles). On September 11, 2018 it was paid in full. Personal income tax was transferred on September 12, 2018.

Certificates of income of an individual 2-NDFL

When filling out the 2-NDFL certificate, in the “Income Code” column, you must indicate - 2010 “Payments under the GPA, except for royalties.”

Calculation according to form 6-NDFL

When filling out section 2 of the 6-NDFL calculation, the following lines indicate:

• 100 – day of recognition of income according to GPA, according to paragraphs. 1 clause 1 art. 223 of the Tax Code of the Russian Federation, it is the day of payment of remuneration, and not the last day of the month in which income was accrued;
• 110 – date of tax transfer;
• 120 is the deadline for transferring tax to the treasury. According to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation is the working day following the payment of remuneration;
• 130 – the amount of income paid under the contract including tax;
• 140 – amount of withheld personal income tax.

Calculation of insurance premiums

The amount of remuneration and other payments received by him must be indicated in column 230.

These payments should not be reflected in lines 010 - 070 of section 2.

Information on the average number of employees

It includes only information about the main employees of the enterprise. Workers under civil contracts and part-time workers are not included in this report.

List of insured persons

The civil contract does not affect the preparation of the SZV M report in any way. This includes everyone working at the enterprise.

Calculation of accrued and paid insurance premiums according to Form 4-FSS

Workplaces where people working under the GPA work are not subject to mandatory special requirements. assessment of working conditions. There is no need to include information about them in Table 5.

It is important to know!

When calculating such contributions, the taxable base excludes the fact of compensation for the contractor’s expenses spent on the purchase of materials and depreciation of tools.

When concluding a relationship, it is important to consider in detail their content and essence so that contributions to funds under a civil contract are paid regularly and correctly. This will avoid problems with the law and protect you from unpleasant situations. Using competent calculation techniques and filling out contractual agreements will allow you to achieve optimal results in any area.

Regulatory framework for 2021

The main regulation for this type of relationship is the Civil Code of the Russian Federation. In Art. 702 states that a work contract acts as a transaction for the contractor to perform certain works that are paid for by the customer. Based on the terms of a specific agreement, in practice the following types of work contracts are distinguished:

1. Household (performing work to meet the customer’s household needs). The standard used is Law No. 2300-1 of February 7, 1992 “On the Protection of Consumer Rights,” as well as the Rules for Consumer Services in the Russian Federation.
2. Construction (carrying out construction work and everything connected with it - capital, installation, reconstruction work). The standard is Federal Law No. 39 of February 25, 1999 “On investment activities in the Russian Federation” and Federal Law No. 160 of July 9, 1999, as well as the Land and Town Planning Code of the Russian Federation.
3. Design and survey (the customer prepares documents based on the results of the work performed - the results of economic, natural research, technological, constructive, architectural solutions).
4. Public (the purpose of creation is to meet state or municipal needs).

In Art. 432 of the Civil Code of the Russian Federation states that an agreement is considered concluded from the moment an agreement is reached on significant issues. The subject of the transaction is described in Art. 743 of the Civil Code of the Russian Federation. The work performed is recognized as it. As for the cost for the work, it is considered significant if it was agreed upon by the parties in advance, in accordance with the provisions of Art. 709 of the Civil Code of the Russian Federation.

Why do they enter into a GPC agreement with employees? The answer is in the video below.

We invite you to familiarize yourself with: Documents required for calculating insurance compensation

Accounting for income tax expenses deserves special attention. The dates on which the certificate of completion of work was received cannot be reflected by the accountant in the costs of purchasing work results, since the drawn up contract does not indicate high-quality and timely provision of services by the counterparty. If the deadlines for completing the work are violated, this will not be taken into account as an error in the accounting department.

Costs incurred by the customer for the purchase of services are recognized as part of the costs for classic areas of activity at the time of signing the relevant act. The cost of work beyond the scope of the main activity of the enterprise is classified as other expenses and is recorded as a debit to account 91.

• Dt 20 (26, 44, 91) Kt 76 – carrying out settlement transactions under the GPC agreement;
• Dt 76 Kt 51 – payment of remuneration to the contractor.

Expenses incurred to pay the contractor's remuneration are recognized as expenses that are justified and have documentary evidence. In order to confirm costs that are taken into account for taxation, primary documents are used.

In the case of royalties, as well as contracts for the alienation of rights to the results of intellectual activity, the amount of expenses by which the taxable base can be reduced must be documented and have a direct connection with the receipt of such income (clause 8 of Article 421 of the Tax Code of the Russian Federation) . The volume of expenses not confirmed by documents is limited (clause 9 of Article 412 of the Tax Code of the Russian Federation). The limits are set as a percentage of the accrued remuneration:

• for the creation and execution of literary works, scientific developments and works - 20%;
• for the creation of musical works not related to the theatrical sphere or audio design for video films - 25%;
• for the creation of artistic, architectural, audiovisual works, photographs - 30%;
• for inventions, discoveries and creation of industrial designs - 30% of the amount of income of an individual received during the first 2 years of using the results of work;
• for the creation of sculptures, decorative and design graphics, as well as musical works intended for theater or films - 40%.

Read about the cases in which income under the GPA is not subject to personal income tax.

Results

Despite the obvious attractiveness of using GPA agreements due to the possibility of charging insurance premiums for the payments they provide for in a smaller amount, their legal component requires accuracy in the wording of the terms of the agreement. For an accountant, the presence of freelance workers will mean the need to carefully collect and study documents confirming the possibility of non-payment of insurance premiums, as well as work together with a lawyer to exclude language from civil liability agreements that implies negative consequences for the business.

A civil contract is distinguished by freedom in establishing its terms. The parties to such an agreement can be any person. By type, these agreements are divided into those concluded:

• on property transactions;
• in connection with the performance of work and services.

The greatest number of questions are raised by situations where the contractor under a contract for the performance of work (rendering services) is an ordinary individual. It becomes an employee for its customer, but is not subject to the rules of labor legislation, and its income is subject to taxation in a special manner.