What fees are subject to a civil contract? Peculiarities of calculating insurance premiums for payments made within the framework of a civil contract for the performance of work (rendering services) Civil contract for treason

If a company has entered into a GPC agreement with an employee, it will pay taxes and contributions in 2017 itself. How to withhold personal income tax and what contributions to calculate, read the article.

Work under a GPC agreement: who pays taxes

If the executor under the GPC agreement is an individual, payments for are considered his income and are subject to personal income tax (subclause 6, clause 1, article 208 of the Tax Code of the Russian Federation). Let us remind you that we are talking about individuals who are not registered as entrepreneurs. Therefore, in relation to the contractor, you are recognized as a tax agent (Article 226 of the Tax Code of the Russian Federation). Therefore, when transferring remuneration, you are obliged to withhold personal income tax and transfer it to the budget.

Based on the above, payments under the GPC agreement set taking into account personal income tax.

Please note: you do not have the right to shift the responsibility for paying personal income tax to the contractor himself. You also cannot pay the tax using your own funds. This is directly provided for in paragraph 9 of Article 226 of the Tax Code of the Russian Federation.

Important!
Taxes and contributions in 2017 under a civil contract with an individual Only the company pays. It is illegal to shift the responsibility for paying personal income tax onto a person in this case.

How to reflect remuneration under GPA in 6-NDFL

How to save on taxes and contributions under a civil law agreement

Personal income tax under a civil contract can be calculated not from the entire amount of remuneration, but minus the standard and professional deduction. Insurance premiums of the GPC agreement are subject to depending on whether the performer is insured against accidents.

Standard and professional personal income tax deduction reduces the taxable base

The contractor has the right to receive professional and standard deductions for personal income tax (clause 3 of article 210 of the Tax Code of the Russian Federation). The professional deduction includes all the contractor’s expenses associated with the fulfillment of his obligations specified in the contract (clause 2 of Article 221 of the Tax Code of the Russian Federation). Please note that the contractor must document these costs.

You can provide a professional deduction to your contractor based on his application. Let him write it in any form and attach the relevant documents confirming the expenses. Such documents can be invoices, cash register receipts, sales receipts, copies of travel tickets, hotel bills, etc. The main thing is that they confirm that the contractor’s costs are related specifically to the performance of work under the contract with you.

Example 1:

The company applies UTII. On September 4, 2017, a GPC agreement was concluded with A.I. Mikhailov. The subject of the contract is the translation of technical documentation for the customer’s equipment into Russian. The cost of work is 5600 rubles.

On September 11, 2017, the work was completed. An act of acceptance and transfer of work was drawn up between the parties. A.I. Mikhailov wrote an application asking for a professional tax deduction in the amount of 1,050 rubles. He spent his money on purchasing specialized literature, which he used for translation. In support of the expenses of A.I. Mikhailov presented the organization with a cash register receipt from the bookstore.

We will calculate personal income tax on the remuneration provided for in the contract. The tax base for personal income tax is 4,550 rubles. (5600 rub. -1050 rub.). The personal income tax amount is 592 rubles. (RUB 4,550 × 13%). The company will transfer this amount to the budget. Thus, A.I. Mikhailov will receive 5,008 rubles for performing work under the contract. (5600 - 592).

A contractor can claim a standard tax deduction if he has children (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation). To receive it, the contractor also provides you with:

• statement;
• documents confirming the right to deduction.

Let us remind you that a contractor can receive a child tax deduction until his income reaches 350,000 rubles. But your contractor is a third party. And you don't have accurate data on his income since the beginning of the year. How to provide standard deductions in this case? The answer to this question was given by the Russian Ministry of Finance in a letter dated 04/07/2011 No. 03-04-06/10-81. Thus, officials believe that standard deductions should be provided only for those months in which construction contracts were valid.

Attention!
If you register

Please note that your contract agreements may last for several months. Moreover, under the terms of the contracts, remuneration is paid in a lump sum (for example, at the end of the validity period). In this case, standard deductions are provided for each month of the contract, including those months in which remuneration was not paid.

Example 2:

Let's use the data from example 1 and assume that A.I. Mikhailov has one child (12 years old). To receive a standard deduction, the contractor wrote an application indicating that he does not work for other organizations. He also noted in the statement that his total income since the beginning of 2017 did not exceed 350,000 rubles. The contractor did not apply for a professional deduction.

We will calculate the personal income tax payable to the budget. The tax base for personal income tax is 4,200 rubles. (5600 rub. - 1400 rub.). The personal income tax amount is 546 rubles. (RUB 4,200 × 13%). The company will transfer this amount to the budget as a tax agent. Thus, A.I. Mikhailov will receive 5,054 rubles for performing work under the contract. (5600 - 546)".

Social contributions under the GPC agreement in 2017 not needed, no contribution for injuries required

Payments under a GPC agreement are subject to insurance premiums differently than under an employment contract.

Contributions from civil contracts 2017 for insurance against accidents and occupational diseases, you must accrue and accordingly transfer to the budget of the Social Insurance Fund of the Russian Federation only if this is provided for in the contract. And if there is no such condition in the agreement, then you do not have an obligation to pay contributions (paragraph 4, paragraph 1, article 5 and paragraph 1, article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ).

Social insurance premiums under GPC agreements in 2017 they are not accrued at all (subclause 2, clause 3, article 422 of the Tax Code of the Russian Federation).

Read more about calculation of contributions under civil law contracts We'll tell you in the next section.

What insurance premiums are charged under GPC agreements?

Insurance premiums must be calculated on the remuneration provided for in a civil contract, the subject of which is:

• performance of work (provision of services);
• execution of an author's order, transfer of copyright, granting rights to use works

This procedure follows from paragraph 1 of Article 420 of the Tax Code of the Russian Federation.

Everyone is like that GPC agreements are subject to insurance premiums in 2017:

• on pension insurance;
• for health insurance.

For GPC, the percentage of insurance contributions is the same as for remuneration provided for in an employment contract: 22 percent for pension insurance, 5.1 percent for medical insurance.

(We talked about the social contribution and the “injury” contribution in the previous section).

Pay the contribution on the same day as the contractor's remuneration. This date will be the earliest of the following dates:

• date of payment of remuneration to the contractor in advance;
• date of signing the certificate of work performed (services rendered).

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Contribution under the GPC agreement according to additional tariffs

Calculation of mandatory pensions contributions for GPC in 2017 at additional rates depends on two important conditions:

• whether the income is subject to contribution taxation;
• what kind of work does the individual do?

The contribution for additional tariffs must be calculated on the income of persons employed in the work listed in paragraphs 1-18 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions” (hereinafter referred to as Law No. 400-FZ). Lists of hazardous jobs, industries, professions, positions, and specialties are approved by the Government of the Russian Federation (Part 2, Article 30 of Law No. 400-FZ).

Are they taxable? payments for GPC insurance premiums for additional tariffs, let’s look at two situations as examples.

The contractor does not work for the company

Let us assume that there is no labor relationship between the contractor and the customer. There is only a civil contract for performing one-time work. The end result is important to the customer. He does not evaluate under what conditions the performer will achieve it, or whether he will use personal protective equipment. The contract with the customer may contain a statement that the contractor may involve subcontractors to perform the work (Clause 1, Article 706 of the Civil Code of the Russian Federation). In this case, the customer does not have an obligation to charge insurance premiums for GPC in 2017 at an additional rate.

Example 3:

On May 12, PJSC Argon entered into a contract agreement with I.I. Svistunov to work on the manufacture of a special metal grating for use in the reinforcement shop. The contract does not specify the specifics of the work or the place where it will be performed. The contractor drew up a drawing and agreed it with the customer. Remuneration for work - 23,000 rubles. According to the contract, the contractor has the right to involve third parties in the work. Working conditions at all workplaces in the reinforcement shop were recognized as harmful.

It is impossible to classify the contractor’s activities for the purpose of fulfilling work contracts as the works listed in paragraphs 1–18 of Part 1 of Article 30 of Law No. 400-FZ. Therefore, the contractor’s remuneration does not need to be subject to additional pension contributions. But for this payment the company must charge insurance premiums in the amount of:

• 5060 rub. (RUB 23,000 × 22%) - for compulsory pension insurance;
• 1173 rub. (RUB 23,000 × 5.1%) - for compulsory health insurance.

Insurance premiums for GPC in case of temporary disability and in connection with maternity are not accrued.

Performer - employee of the organization

An employee can perform work under an employment and civil law contract in the same premises and under the same conditions. Should the pension contribution be calculated at additional rates if the working conditions of the main job are considered harmful?

GPA contributions for individuals- employees need to be paid. Since the employee’s main job is listed as employed in the jobs listed in paragraphs 1-18 of part 1 of Article 30 of Law No. 400-FZ. This approach is consistent with the position of the Russian Ministry of Labor.

Example 4:

At Argon PJSC, the main place of work is an assembler of steel and reinforced concrete structures (position code from List No. 2 - 2290000a-14612). This profession refers to the work listed in paragraphs 1-18 of part 1 of article 30 of Law No. 400-FZ. Based on the results of the special assessment workplace employee is considered harmful (subclass 3.2). The employee's salary is 42,000 rubles. per month.

The company administration decided to summer period 2017 to repair the heating system in the fittings shop. During the repair, the need for welding work arose. Z.P. agreed to carry them out. Mitkevich. He has the necessary skills. On May 12, 2017, the company entered into a contract with Z.P. Mitkevich contract for work on electric welding of heating systems. Remuneration for work - 23,000 rubles.

Working conditions at all workplaces in the reinforcement shop are recognized as harmful, but no special assessment is carried out for work under a contract. For the purposes of pension insurance, they cannot be classified as harmful or dangerous. However, as part of his main job, the employee was engaged in hazardous work. Payments in his favor (salary and remuneration under a contract) are subject to insurance contributions to the Pension Fund of the Russian Federation at an additional rate of 4% (Part 2.1 of Article 58.3 of Law No. 212-FZ). The total amount of taxable payments was 65,000 rubles. (42,000 + 23,000). The company must accrue pension contributions on this amount at an additional tariff at a rate of 4% in the amount of 2,600 rubles. (RUB 65,000 × 4%).

Should I pay in advance? civil law agreement taxes and contributions in 2017

If contract agreements provide for the issuance of an advance, calculate insurance premiums from this amount and withhold personal income tax. Although in the case of personal income tax there is an exception.

Personal income tax from advance payment according to GPA

In cases where the contractor is a full-time employee and when a third party, personal income tax is withheld differently.

The contractor is not an employee of the company. Withhold personal income tax directly when transferring the advance to the contractor. Indeed, paragraph 4 of Article 226 of the Tax Code of the Russian Federation does not establish any restrictions on the types of income from which tax should be withheld. This was also indicated by the Russian Ministry of Finance in letter dated May 26, 2014 No. 03-04-06/24982. In addition, financiers have noticed that the amounts of advances paid under a civil contract are included in the income of the period in which they were paid, regardless of the tax period in which the work will be performed (services provided).

The contractor works for you under an employment contract. At the time of transferring the advance, you do not have to withhold personal income tax. This is due to the fact that when paying wages, income arises on the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). Therefore, you must withhold tax on the last day of the month.

If for some reason you cannot withhold personal income tax when issuing remuneration, notify the contractor and the tax office at your place of registration (clause 5 of Article 226 of the Tax Code of the Russian Federation). You have a month to do this after the end of the calendar year in which you entered into GPC agreements. Tax authorities should be notified of the impossibility of withholding personal income tax using Form 2-NDFL.

Insurance premiums for GPA in 2017 if the performer receives an advance

Civil contracts, the subject of which is the performance of work (provision of services), may provide for any form of settlement between the customer and the contractor: stage-by-stage, with payment of an advance, upon completion of the work (term of validity of the contracts), etc. (Clause 4 of Art. 421 of the Civil Code of the Russian Federation). However, Chapter 34 of the Tax Code of the Russian Federation does not contain any relationship between the methods of payment for work (services), the timing of their completion (rendering) and the date of inclusion of payments in the calculation base for insurance premiums.

Thus, neither advances for the upcoming performance of work (provision of services), nor stage-by-stage payments are no different from other payments and remunerations for which the organization is obliged to charge insurance premiums (Article 420 of the Tax Code of the Russian Federation). Include the amounts of advances issued (staged payments) in the calculation base for insurance premiums in last number the month in which these amounts were accrued.

If in the future, for some reason, the contractor returns the advance payment, the organization will have an overpayment of insurance premiums, which can be offset against future payments or returned to the current (personal) account.

Accounting for payments under the GPC agreement

Postings for reflecting costs under a civil contract in accounting are shown in the table below.

What taxes and insurance premiums are payable under a civil contract?

Personal income tax on payments under civil contracts

Remuneration under a contract is the income of an individual that he receives from the organization, therefore, by virtue of paragraphs. 6 clause 1 art. 208 of the Tax Code of the Russian Federation, such income is subject to personal income tax.

If we are talking about tax in relation to an individual who is not an individual entrepreneur, then the organization (tax agent) paying the remuneration to the individual must calculate, withhold and transfer personal income tax on the amounts of remuneration paid. Tax legislation provides for liability for failure to comply with this requirement.

If an organization cooperates with an individual entrepreneur, then it should not withhold personal income tax from the remuneration amount. In this case, the organization is not recognized as a tax agent.

If the individual entrepreneur is on the general taxation system, then on the basis of Art. 227 of the Tax Code of the Russian Federation, he pays personal income tax independently.

Individual entrepreneurs under special tax regimes (STS, UTII) do not pay personal income tax on income received from business activities. From paragraph 3 of Art. 346.11 and paragraph 4 of Art. 346.26 of the Tax Code of the Russian Federation it follows that taxes paid in accordance with these special regimes replace personal income tax on income received from business activities.

The contract must indicate that the contractor is an individual entrepreneur, that is, indicate the details of the individual entrepreneur’s certificate in the preamble of the agreement and attach a copy of the certificate to the contract. Then the inspectors will not have questions about why the tax was not withheld, and the amount of remuneration was transferred to the counterparty in in full.

Tax deductions

Ch. 23 of the Tax Code, which regulates the rules for calculating and paying personal income tax, provides taxpayers with the opportunity to receive certain tax deductions.

- Professional tax deduction

Performers receiving income from performing work (providing services) under civil contracts have the right to take advantage of the professional tax deduction provided for in Art. 221 of the Tax Code of the Russian Federation, in the amount of documented expenses. That is, an individual with whom an organization cooperates under a civil law agreement can receive a tax deduction by confirming his expenses that he incurred under a civil law agreement. This is one of the options for how you can arrange a trip that is necessary as part of the fulfillment of an obligation under a civil contract (unlike an employment contract, a civil contract does not use the wording that the contractor can be sent on a business trip with payment for his travel and etc.).

Since all deductions provided for in Ch. 23 of the Tax Code are provided at the request of the taxpayer, then in order to exercise the right to a professional tax deduction, the contractor must provide the appropriate application and documents confirming expenses to the tax agent.

- Standard tax deduction

The organization has the right to provide the performer (contractor) of work under a civil contract with standard tax deductions provided for in Art. 218 of the Tax Code, if his income is subject to personal income tax at a rate of 13% (clause 3 of Article 210 and clause 1 of Article 224 of the Tax Code of the Russian Federation).

According to paragraph 3 of Art. 218 of the Tax Code of the Russian Federation, standard tax deductions are provided to the taxpayer by one of the tax agents who are the source of payment of income, at the taxpayer’s choice based on his written application and documents confirming the right to such tax deductions. In fact, the taxpayer’s choice in this case will be formalized by his application for such a tax deduction.

- Property tax deduction

Property tax deductions in connection with the purchase of housing can only be provided by employers. It can be received either at the end of the tax period or during the tax period through the employer.

As part of a civil law contract, the customer does not have the right to provide such deductions to the contractor, even if he is a tax agent (clause 8 of Article 220 of the Tax Code of the Russian Federation).

Insurance contributions to funds

Contributions for injuries

As follows from paragraph. 4 paragraphs 1 art. 5 and , the organization must pay these contributions from the remuneration of the contractor under a civil contract only when this is expressly provided for in the contract.

Accounting as part of income tax expenses

Depending on the status of an individual, expenses will be taken into account on the basis of various standards and as part of certain types of expenses provided for in Chapter. 25 Tax Code of the Russian Federation.

Performer (contractor) is a citizen who is not an individual entrepreneur and is not on the staff of the organization.

In this case, the tax code includes such expenses in Art. 255 of the Tax Code of the Russian Federation (“Labor expenses”). These expenses qualify as the organization’s labor costs and are taken into account on the basis of clause 21 of Art. 255 Tax Code of the Russian Federation.

Performer (contractor) is an individual entrepreneur who is not on the staff of the organization.

Payments under civil contracts in favor of individuals with the status of individual entrepreneurs with whom the company does not have labor relations are reflected as part of other expenses associated with production and sales. Basis - pp. 41 clause 1 art. 264 Tax Code of the Russian Federation.

The performer (contractor) is a full-time employee.

The Ministry of Finance of the Russian Federation in its clarifications (Letters of the Ministry of Finance of Russia dated September 21, 2012 No. 03-03-06/1/495, dated August 19, 2008 No. 03-03-06/2/107, dated March 27, 2008 No. 03-03-06/ 3/7) proposes to take these costs into account as other costs associated with production and sales, based on paragraphs. 49 clause 1 art. 264 Tax Code of the Russian Federation.

Expenses under civil law contracts must comply with the general criteria for recognizing expenses, which are contained in clause 1 of Art. 252 of the Tax Code of the Russian Federation. They must be documented, economically justified and aimed at making a profit. Otherwise, during control activities, the tax authorities will try to remove these expenses.

The remuneration of an individual under a civil contract is taxable income and is subject to insurance premiums. But the dates for calculating salary taxes on such remuneration do not coincide.

Personal income tax on payments under the GPA

Personal income tax is withheld from the amount of remuneration of an employee who is a tax resident of the Russian Federation at a rate of 13%, and for a non-resident - at a rate of 30%.

Advances on GPA

The terms of a civil contract may provide for advance payments to an individual. The final payment occurs after signing the work completion certificate. In this situation, personal income tax must be calculated, withheld and transferred to the budget for each payment. For personal income tax purposes, the date of signing the work acceptance certificate does not matter, since the date of actual receipt of income in the form of remuneration under a civil contract is the day of its payment (Letter of the Ministry of Finance of Russia dated July 21, 2017 No. 03-04-06/46733) .

GPA for work abroad

It happens that an individual enters into a civil contract with a Russian organization to perform work abroad. The question of taxation of income paid under this agreement depends on its tax status. Explanations are given in the letter of the Ministry of Finance of Russia dated September 6, 2016 No. 03-04-06/52159.

For tax residents of the Russian Federation, the object of personal income tax taxation is income received by them both from sources in Russia and from sources outside its borders. For individuals who are not tax residents of the Russian Federation, the object of personal income tax is only income received from sources in Russia (clause 2 of Article 269 of the Tax Code of the Russian Federation). Income received from sources outside of Russia includes amounts paid for the performance of labor or other duties, work performed, services provided, or actions performed outside the Russian Federation (subclause 6, clause 3, article 208 of the Tax Code of the Russian Federation).

Since an individual performs work on the territory of a foreign state, the remuneration paid to him relates to income from sources outside the Russian Federation. Therefore, remuneration amounts will be subject to personal income tax if the employee is a tax resident of the Russian Federation, and will not be subject to personal income tax if the individual is not a tax resident of the Russian Federation.

Travel and accommodation

As part of a concluded civil contract with an individual, an organization can pay for travel and accommodation. In letter dated May 23, 2016 No. 03-04-06/29397, the Russian Ministry of Finance expressed the opinion that personal income tax taxation of this type of payment depends on the party interested in it. If the payment is made in the interests of the performer, personal income tax must be withheld. If it is in the interests of the customer, it is not necessary. That is, an interested party can be considered a party that, in accordance with the terms of the contract, bears the costs of travel and accommodation of the performer.

Although traditionally the Ministry of Finance (without specifying the interests of the parties) believes that if the contractor is compensated for the cost of travel under the GPA, the individual receives income in kind. Therefore, personal income tax must be calculated.

Lease agreement

There are nuances of taxation of income paid under lease agreements.

A Russian company paying rent to a citizen who is not an individual entrepreneur is a tax agent for personal income tax (letter of the Ministry of Finance of Russia dated June 2, 2015 No. 03-04-06/31829). That is, she is obliged to calculate personal income tax on rent, withhold tax when paying it and transfer it to the budget (clauses 1, 4, 6 of Article 226 of the Tax Code of the Russian Federation).

However, quite often tenant organizations stipulate in lease agreements that the citizen pays the tax on his own. You can't do that. The tax agent does not have the right to shift his responsibilities to the recipient of the income (Clause 5, Article 3 of the Tax Code of the Russian Federation). The inclusion of such a condition in the lease agreement is contrary to the norms of the Tax Code and will be considered void (clause 2 of Article 168 of the Civil Code of the Russian Federation).

In addition, if inspectors discover this violation, they will fine the organization for failure to fulfill the duties of a tax agent. Fine – 20% of the tax amount subject to withholding and transfer to the budget (Article 123 of the Tax Code of the Russian Federation).

Royalties

A special procedure for providing a deduction is established for remunerations paid under an author's agreement for the creation, performance or use of works of science, literature and art.

Thus, if the expenses associated with receiving royalties cannot be documented, a professional deduction is provided in the following amounts:

EXAMPLE 1. Personal income tax on the amount of remuneration under an author's contract

Passive LLC pays S.S. Petrov is rewarded for creating a book under an author's contract.

Petrov is not an individual entrepreneur.

The remuneration amount is 9800 rubles.

Petrov does not have documents confirming the costs of creating the book.

“Passive” can provide Petrov, upon his application, with a professional tax deduction in the amount of:

9800 rub. × 20% = 1960 rub.

Petrov’s income subject to personal income tax will be:

9800 rub. – 1960 rub. = 7840 rub.

The amount of personal income tax that is subject to withholding from the amount of Petrov’s remuneration will be:

7840 rub. × 13% = 1019 rub.

Accounting for income according to GPA

The organization is obliged to keep records of the income it pays to persons working under a civil contract.

Income accounting must be kept in tax registers, which the company must develop independently. These registers must contain the mandatory details established by paragraph 1 of Article 230 of the Tax Code.

When calculating tax, the amount of income under the contract can be reduced by a standard tax deduction at the request of the employee. This deduction can be obtained from your employer or the tax office at your place of registration. When receiving a deduction from the tax office, the employee submits an income tax return at the end of the year, attaching an application and documents confirming such deductions.

The amount of remuneration may be reduced by professional tax deduction.

Professional tax deduction is the sum of all documented costs associated with the performance of work under a civil contract (for example, the cost of materials consumed).

Such a deduction is provided based on the application of the person receiving the remuneration. This statement could be written like this.

For each person to whom the organization paid remuneration under a civil contract during the year, a certificate of income of the individual is drawn up in Form No. 2-NDFL.

The certificate indicates all the income that the person received in the organization.

This certificate is submitted to the tax office no later than April 1 of the year following the year of payment of the remuneration.

Insurance premiums for payments under the GPA

Remuneration under civil law contracts (except for a lease agreement) and for driving services under a lease agreement vehicle with the crew are subject to contributions for compulsory pension insurance and contributions for compulsory medical insurance.

For the purpose of paying insurance premiums, the date of payment of remuneration is considered to be the day it is accrued. This means that insurance premiums from remuneration under a civil contract must be accrued at the time of signing an acceptance certificate for work performed (services rendered) with an individual. This can be either after delivery of work results and final payments, or after delivery of individual stages of work and payment of advance amounts (Letter of the Ministry of Finance dated July 21, 2017 No. 03-04-06/46733).

EXAMPLE 2. HOW TO ACCRUAL INSURANCE PREMIUMS FOR THE AMOUNT OF REMUNERATION UNDER A CONTRACT AGREEMENT

The remuneration under the contract between Aktiv JSC and Ivanov, who is not an individual entrepreneur, for the work is 33,700 rubles.

In the reporting year, “Aktiv” pays contributions to compulsory health insurance at a rate of 22%, to compulsory health insurance – at a rate of 5.1% (total 22.7%).

Situation 1

Payment of remuneration is carried out in full after completion of all work on the basis of the work acceptance certificate. On the date of signing the work acceptance certificate, the accountant will charge insurance premiums for the entire amount of remuneration under the contract. The amount of contributions will be 9132.7 rubles. (RUB 33,700 × 27.1%).

Situation 2

Payment of remuneration is carried out in two parts: before the start of work, an advance payment in the amount of 5,000 rubles is paid, the final payment is made after the completion of all work on the basis of the work acceptance certificate.

The accountant will charge insurance premiums for the entire amount of remuneration under the contract on the date of signing the work acceptance certificate. The amount of contributions will be 9132.7 rubles. (RUB 33,700 × 27.1%).

Situation 3

Remuneration is paid in two parts:

RUB 16,850 – for the completion of the first stage of work on the basis of the work acceptance certificate;

RUB 16,850 – after completion of all work on the basis of the work acceptance certificate.

The accountant will calculate insurance premiums:

The amount of remuneration for completing the first stage of work as of the date of signing the work acceptance certificate. The amount of contributions will be 4566.35 rubles. (RUB 16,850 × 27.1%);

The amount of remuneration for the performance of all work under the contract (final settlement) as of the date of signing the work acceptance certificate. The amount of contributions will be 4566.35 rubles. (RUB 16,850 × 27.1%).

When calculating insurance premiums, the amount of remuneration paid under a copyright or licensing agreement may be reduced by all documented expenses associated with the creation (performance) of works of literature, art or science.

Payments under other agreements (for example, or) when calculating contributions do not reduce the amount of expenses.

If expenses associated with obtaining copyright (license) royalties cannot be documented, they are accepted for deduction in the amounts established by paragraph 9 of Article 421 of the Tax Code of the Russian Federation (they are identical to the amounts of professional tax deductions for personal income tax, see the table above).

EXAMPLE 3. HOW TO ACCRUAL INSURANCE PREMIUMS FOR THE AMOUNT OF REMUNERATION UNDER AN AUTHOR’S AGREEMENT

Passive LLC pays Petrov a fee for creating a book under an author's agreement. Petrov is not an individual entrepreneur. The amount of remuneration is 12,300 rubles. Petrov does not have documents confirming the costs of creating the book. In the reporting year, Passiv LLC pays contributions to compulsory health insurance at a rate of 22%, and to compulsory medical insurance at a rate of 5.1%.

When calculating contributions, “Passive” may reduce the amount of Petrov’s remuneration by the amount:

12,300 rub. × 20% = 2460 rub.

Petrov’s income subject to contributions will be:

12,300 rub. − 2460 rub. = 9840 rub.

“Passive” must accrue contributions to the amount of Petrov’s remuneration:

For compulsory pension insurance – 2164.8 rubles. (9840 rub. × 22%);

For compulsory health insurance – 501.84 rubles. (RUB 9,840 × 5.1%).

Compulsory social insurance contributions are not paid.

When a civil law contract is concluded, all pension and insurance contributions are paid regardless of current system taxation. In 2019, the employer will be able to slightly reduce its costs.

The GPC agreement and the employment contract are different.

1. In an employment contract, the parties, their rights and obligations are determined in accordance with the current Labor Code. In accordance with it, various payments and accruals are made.
2. When concluding a civil law contract, the parties become the employee and the contractor, therefore the construction of legal relations is based on the Civil Code.
3. The subject of contractual relations when working under a work book is long-term performance of work within the framework of the staffing schedule. In the case of a GPC agreement, temporary work or the provision of one service.

Therefore, paying taxes and contributions is somewhat different.

Personal income tax

Remuneration under a civil law contract is the income of an individual that he receives from the company. In accordance with subparagraph 6 of paragraph 1 of Article 208 of the Tax Code of the Russian Federation, this type of income is subject to personal income tax.

If the employee is not an individual entrepreneur, then the tax must be calculated and paid by the organization that pays remuneration for work performed. If such obligation is not fulfilled, the company is liable in accordance with the current Tax Code.

If a person is an individual entrepreneur, then the company does not have to withhold personal income tax.

In this case, the company does not act. Under the general taxation system, an individual entrepreneur undertakes to pay the tax independently on the basis of Article 227 of the Tax Code.

The contract for the provision of services indicates that the work will be carried out by an individual entrepreneur. It is also worth indicating the details legal entity, then the tax authority will not have any questions regarding payment of the contribution.

Deductions

All taxpayers have the right to receive a deduction when making proper payments to the state treasury. Employees who are registered under an NPH agreement and who receive payment for the provision of services have the right to receive a professional deduction, as provided for in Article 221 of the Tax Code. The amount will depend on the documented expense.

In other words, the individual must confirm the expenses incurred under the contract. For example, this is often used by citizens who go on a business trip. After all, it is impossible to stipulate in the GPC agreement a direction on a business trip with payment for travel.

All deductions are provided upon a written request from the taxpayer to the Tax Inspectorate. It is also necessary to attach supporting documents to the application.

A company providing work under a GPC agreement can issue standard tax deductions to the employee, which are prescribed in Article 218 of the Tax Code. Condition – income must be taxed at a rate of 13% .

The taxpayer independently submits an application to one of the tax agents. Most often this is the employer.

The employer also has the right to provide its employee. It is provided in connection with the purchase of real estate at the end of the tax period or during it. If an employee provides services under a GPC agreement, the employer does not have the right to provide him with such deductions.

Insurance premiums

All payments accrued under GPC agreements are recognized subject to insurance premiums. In this case, there are several differences from the employment contract. For example, contributions to the Social Insurance Fund will not be charged.

Injuries

The employer undertakes to pay the amount for injuries only if this is specified in the contract.

Income tax

Accounting for income taxes depends on the norms and type of expense, as well as on the status of the individual. Such rules are provided for in Chapter 25 of the Tax Code.

Performer or contractor is an individual who is not an individual entrepreneur and is not part of the main staff of the company. In this case, the expense is included in. This expense transaction qualifies as labor costs.

Other

1. The contractor is an individual entrepreneur who is not part of the main staff of the company. The expense is reflected in other expenses related to sales.
2. The performer is a full-time employee. Expenses are accounted for as other production-related expenses.

Filling rules

The GPC agreement is accompanied by the issuance of a certificate. To reflect income in this document, you will need the following details:

1. The price of the work performed is page 020 of section 1.
2. Calculated and withheld tax on personal income – pages 040 and 070.
3. Section 2 begins with blocks pp. 100-140 for each pay date.

To fill out this report correctly, you need to know a few things: tax requirements:

1. All payments under the GPC agreement are subject to reflection in the declaration in form 6-NDFL (as well as the Letter of the Ministry of Finance of Russia dated May 26, 2014);
2. The information in section 1 of the reporting is given on an accrual basis, but in section 2 - for the last reporting quarter.
3. The time an individual receives income is the date of transfer of funds to the card or receipt of cash at the cash desk.
4. The deadline for transferring personal income tax is no later than following payment for the work performed.

Example. The company entered into an agreement with an individual to perform work. On August 15, 2016, the contractor received an advance in the amount of 5,000 rubles. Work completion time: 3rd quarter of 2016. The final payment occurred on August 29, 2016 - 22,000 rubles.

The contract looks like this:

The agreement can be concluded with an individual. Often such a document is confused with a contract, since both documents are similar in design. A work contract is one of the types of GPC agreement.

Also, the document has the right to be concluded with individual entrepreneurs who are not residents of the country.

To be reflected in form 6-NDFL:

1. Paid cash for an individual entrepreneur will not be reflected in the presented form. He pays the tax himself.
2. Contract income of a non-resident is subject to a rate of 30%.

It follows that the status of an individual directly affects the payment.

When a new employee comes to work, the employer enters into an employment contract with him. But for the performance of certain works or services, you can conclude a civil contract. Are GPC agreements subject to taxes and insurance premiums, and which agreements are not subject to taxation? This is what our article is about.

Are taxes and fees charged on the GPC agreement?

The following distinguishes a civil law contract from an employment contract:

• under an employment contract, the relations of the parties (employee and employer) will be regulated by the provisions of the Labor Code,
• under a GPC agreement, the parties to which are the customer and the contractor, relations can be built only on the basis of the provisions of civil law.

The subject of the contract is also different: for an employee, this is personal long-term performance of work in accordance with the staffing table, profession and position (Article 15; 57 of the Labor Code of the Russian Federation), for which the employee is regularly paid wages. For a GPC agreement, the subject is the completion of work or services by a specific deadline, that is, some result in favor of the customer (Article 702 of the Civil Code of the Russian Federation), which he accepts under the act and pays remuneration for the entire scope of work.

Having concluded an employment contract, the employer withholds and transfers personal income tax from the employee’s income to the budget. As for income tax from GPC agreements, the customer, as a tax agent, is also obliged to charge, withhold and transfer tax, but only if the contractor is an individual and not an individual entrepreneur (Article 226 of the Tax Code of the Russian Federation). Moreover, it does not matter whether the text of the agreement states that the contractor must pay personal income tax on the remuneration independently or not (letter of the Ministry of Finance of the Russian Federation dated 03/09/2016 No. 03-04-05/12891).

The employer must regularly transfer contributions to pension, medical and social insurance from payments to employees, but are civil contracts subject to insurance contributions? Yes, they are taxed, but not all.

GPC agreements for the performance of work or provision of services concluded:

• with IP, because they themselves transfer contributions “for themselves”,
• with foreigners and stateless persons temporarily staying in Russia,
• with full-time professional and higher education students educational institutions working in student groups with state support (in terms of pension contributions).

Also, under civil law contracts, insurance premiums will not be charged if the subject of the contract is the transfer of ownership or other property rights, or the transfer of property for use (Part 3 of Article 7 of Law No. 212-FZ of July 24, 2009). That is, under an agreement, for example, a sale or purchase, there is no need to charge contributions to the funds.

At the same time, there are exceptions to this - insurance premiums for civil contracts must be paid if it is a contract:

• author's order,
• on the alienation of exclusive rights to literary, scientific works and works of art,
• licensing - publishing, or granting the right to use the works indicated above.

Thus, in most cases, insurance premiums will have to be charged under a contract for the performance of work or provision of services.

Contributions to funds under a civil contract

Under GPC agreements, insurance premiums are paid only in the “pension” part and for compulsory medical insurance. For performers under contract agreements and other civil and process agreements, insurance in case of maternity and disability is not provided (Clause 2, Part 3, Article 9 of Law No. 212-FZ). Insurance premiums to the Social Insurance Fund for industrial accidents and occupational diseases are also not accrued on GPC contracts. But, if the terms of the contract directly indicate the customer’s obligation to pay contributions for “injuries,” then these contributions should be paid (Part 1, Article 20.1 of Law No. 125-FZ of July 24, 1998).

Otherwise, insurance premiums under a civil contract are calculated similarly to an employment contract, at the following rates:

• 22% - pension contributions,
• 5.1% - contributions for health insurance.

If the customer has the right to apply reduced rates, then he will apply them to payments under GPC agreements.

Please note that when assessing contributions for a civil contract, it is necessary to exclude from the taxable base compensation for the contractor’s expenses for materials, tools, etc. – these costs are not subject to insurance premiums (Clause 2, Part 1, Article 9 of Law No. 212-FZ).

When concluding a GPC agreement instead of an employment contract, you need to be very careful about its content so that the inspection authorities do not reclassify it as a labor agreement. If such an agreement is challenged by the Social Insurance Fund, and it is recognized as regulating labor relations, then contributions will be accrued for the entire amount of payment under the GPC agreement, and not only contributions in case of disability, but also for “injuries”.