Features of a contract for the performance of work (services) with an individual

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 completed work sample for a civil contract

The legislation does not approve a unified form of the work completion certificate. However, there are two types of official forms that display the fact of work completion (form KS-2), as well as the total amount of money spent on work (form KS-3). Based on this, all organizations have the opportunity to independently develop a form of document on completed work (services) that is convenient to fill out and use. In this case, it is advisable to indicate all the necessary information:

• serial number of this document for its registration in the accounting department;
• date of document preparation;
• number of the contract according to which the work completion certificate is drawn up;
• deadlines for completing the agreed work;
• volumes of work performed;
• total cost of work (including mandatory VAT);
• invoice number that is provided to the customer to pay for the work (services) performed;
• full name of the customer and contractor, according to the constituent documents;
• seal of both interested organizations;
• signatures of the contractor and the customer, or persons having the right to sign.

24 Dec 2021 marketur 157
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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.

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

Limited Liability Company "__________________", hereinafter referred to as the "Customer", represented by the Deputy General Director for Commercial Issues ______________________, acting on the basis of Power of Attorney No. ____ dated "___" ________ 201_, on the one hand, and the Open Joint Stock Company "_________________________________" (abbreviated name - JSC "________________"), hereinafter referred to as the "Contractor", represented by the General Director ___________________, acting on the basis of the Charter, on the other hand, collectively referred to as the Parties, have drawn up this act on the following:

1. The work under _______________________________ (hereinafter referred to as the “Work”) under contract No. _____ dated ___________, for a total amount of __________ (____________________) rubles __ kopecks, was completed by the Contractor in full and of proper quality.
2. The amount to be paid to the Contractor under the contract is ______________ (______________________________) rubles __ kopecks.
3. The parties to Agreement No. _____ dated __________________ declare that they have no claims against each other regarding the execution of this Agreement.
4. This act is drawn up in two copies having equal legal force, one copy for each of the Parties.

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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.

Contract agreement, act of completed work

Many employers deliberately enter into a work contract instead of an employment contract. This is unacceptable and punishable. A contract for the performance of work can be concluded with an individual only if the situation meets the requirements of the Labor Code of the Russian Federation. The contractor needs confirmation of delivery of the act to the customer, that is, in the case of personal delivery - the signature of the customer’s employee on receipt of the document and the date, and in the case of sending by mail - a notification of delivery of the correspondence to the addressee. This irrefutable evidence must be preserved in case of possible subsequent disagreements and proceedings.

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.

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

In this regard, the fact of performing work related to accounting or taxation may be confirmed by other documents. For example, for a transportation contract, the fact of provision of services can be confirmed by a third copy of the consignment note. Thus, if the transportation of goods by truck is fully paid by the customer in accordance with the time tariff, then in this case the document that will confirm the provision of transportation services will be not only a consignment note, but also a specialized tear-off coupon for the waybill leaf.

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:

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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. 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 total 14000.00 – 14000.00

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.