We fill out and submit PU-3 forms for construction contracts in October 2021


What is a GPC agreement, when is it needed, why is it appropriate?

A civil law agreement (CLA) is an agreement for the provision of services or the performance of work on the instructions of the customer, for which remuneration is expected to be paid.
This is a job or service that is one-time in nature. The fact of its completion is reflected in the certificate of completion of work. The agreement is drawn up in writing if the amount exceeds ten thousand rubles. The contractor has the opportunity to combine work under several contracts and attract third parties to perform the work.

In this case, the customer can terminate the GPC agreement at any time.

What types of civil law contracts are there:

  • work agreement;
  • contract for paid services;
  • storage agreement;
  • contract of agency;
  • agency contract;
  • transport expedition or transportation.

From a letter to the editor:

“To hold holidays, our organization enters into contract agreements with an individual who is not an employee of the organization. The first agreement was concluded in 2015. The final payment for it was made on January 15, 2021. In addition, upon final payment, the citizen was paid temporary disability benefits for the period from January 8 to January 10, 2021 in the amount of 253,566 rubles. In December 2021, a second contract was concluded with the same citizen for the period from December 1, 2021 to January 15, 2021. The advance was paid on December 26, 2021. The final payment under this agreement was made on January 16, 2021.

How to correctly fill out form PU-3 for work contracts? How to correctly reflect the payment of temporary disability benefits?

Sincerely, accountant Natalya Ivanovna"

Dear Natalya Ivanovna! Your question worries many accountants who are faced with filling out form PU-3 under work contracts. This is primarily due to the fact that form PU-3 for work contracts is filled out not only for each employee, but also for each work contract concluded with this employee (clause 18 of the Instructions on the procedure for filling out personalized accounting document forms, approved by resolution of the board Federal Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus dated June 19, 2014 No. 7; hereinafter referred to as Instruction No. 7).

The beginning and end of work are indicated in the corresponding columns of section. 2 “Additional information about experience” of form PU-3. Form PU-3 is filled out for the reporting period in which accruals were made under this agreement. In cases where the period of performance of work under the contract includes several reporting periods, in Section. 2 “Additional information about experience” of form PU-3 indicates all periods of work performed under the contract (clause 18 of Instruction No. 7).

In your situation, the employee must fill out 2 forms PU-3 according to the insured person category code 03.

Please note that if an employee works in an organization under several employment contracts, then only one form must be filled out for him. It is this point that often causes misunderstanding among accountants. Let's take a closer look at it.

Example 1

Filling out form PU-3 for several employment contracts

Employee of the organization Kuznetsov V.V. dismissed at his own request on February 29 and rehired on September 1, 2021. The employee’s salary from January 1 to February 29 was 7,000,000 rubles, from September 1 - 810 rubles. Upon dismissal, he was paid compensation for unused vacation in the amount of RUB 3,345,668.

Example 2

Filling out form PU-3 for several construction contracts (continuation of example 1)

Contract agreements have been concluded with the employee:

– agreement No. 1 dated December 15, 2015 for the period from December 20, 2015 to January 20, 2021. Advance in the amount of RUB 1,000,000. paid on December 28, 2015. Final payment in the amount of RUB 3,000,000. paid January 21, 2021;

– agreement No. 2 dated November 10, 2016 for the period from November 14 to November 30, 2021. Remuneration under the contract was paid on December 2, 2021 in the amount of 120 rubles;

– agreement No. 3 dated December 15, 2016 for the period from December 20, 2021 to January 20, 2021. The advance was not paid. The remuneration under the contract was paid in full in the amount of 400 rubles. January 20, 2017

In addition to form PU-3 with the category code of the insured person 01, it is necessary to fill out 2 more forms PU-3 with the category code of the insured person 03. Under agreement No. 3 dated December 15, 2016, form PU-3 is not submitted, since remuneration was not paid in 2021.

In Sect. 2 of form PU-3 “Additional information about experience” reflects all periods of work performed with the code “AGREEMENT”. Since the accrued insurance premiums have been paid in full, the periods with the code “CONTRIBUTION” coincide with the periods with the code “AGREEMENT”. At the same time, the reporting periods of 2015 and 2021 are different. are written on separate lines.

The accrued remuneration is indicated in section. 1 form PU-3 on the line “December”.

Let's consider filling out form PU-3 in the case when an employee is accrued and paid temporary disability benefits. The amounts of benefits for temporary disability are reflected in the column “Amount (in rubles) of benefits for temporary disability” section. 1 “Information on the amount of payments (income) taken into account when assigning a pension, and insurance contributions.” In this case, benefits are indicated in the month for which they are accrued (paragraph 3 of part one of paragraph 16 of Instruction No. 7).

In Sect. 2 “Additional information about experience”, it is necessary to indicate the period for which temporary disability benefits and the payments in question were assigned, and designate it with the code “BENEFIT” (subclause 28.2, clause 28 of the Instructions for the format of personalized accounting documents, approved by the resolution of the board of the Federal Social Security Fund of the Ministry of Labor and Social Protection Republic of Belarus dated June 29, 2009 No. 10; hereinafter referred to as Instruction No. 10).

Within one month there may be several lines with a period for the type of activity “ALLOWANCE”. This period may be more than a month, but not more than the reporting period specified in the PU-3 form (subclause 28.2, clause 28 of Instruction No. 10). The code “ALLOWANCE” may not be excluded from the period designated by the type of activity “CONTRIBUTION” (subclause 28.2, clause 28 of Instruction No. 10).

Example 3

Filling out form PU-3 when calculating temporary disability benefits

The organization entered into a contract agreement with the citizen for the period from July 10 to October 25, 2021. Part of the remuneration was paid in August. The final payment was made on October 26, 2021. In October, the citizen was assigned temporary disability benefits for the period from September 20 to September 27, which was paid in October.

Section 2 “Additional information about experience” can be filled out in two ways:

1) the period of the type of activity “VZNOSYVREM” includes the period for the type of activity “BENEFIT”;

2) from the period of the type of activity “VZNOSYVREM” the period for the type of activity “BENEFIT” is excluded.

I hope we have sorted out your question and now you will not have problems filling out the PU-3 form.

Sincerely yours, Olga Pavlovna

How are such relations regulated by law, what documents should be drawn up in 1C ZUP?

Relations between participants under a contract are regulated by the Civil Code of the Russian Federation. When concluding a GPC agreement, no hiring is carried out, no order is issued in the T-1 form, and no note is made in the contractor’s work book.

He must present to the customer his

  • TIN,
  • SNILS,
  • passport.

For a foreigner, a work permit or patent is required. The contract is concluded for a certain period, includes a list of works or services, as well as the cost of remuneration. The contract is not included in the T-3 “Staffing Schedule” form, does not provide benefits and guarantees for individuals, and wages are not paid under it. This is not an employment relationship between employer and employee. This is the main difference. Under the contract, sick leave is not paid and annual paid leave is not provided.

Labor relations involve personal performance of the functions provided for in the job description, and this is a long-term daily process that corresponds to the operating mode of the organization. An employee does not have the right to hire an assistant. The employer is required to keep a time sheet and pay for work at night, overtime, weekends and holidays. And also ensure proper working conditions (working clothes, equipment, workplace). The customer is not responsible for this. At the same time, the contractor under the contract sets his own working hours and plan for completing the work, and can attract a subcontractor to help him.

If, in fact, the relationship between an organization and an individual is labor, the individual has the right to go to court and recognize such an agreement as an employment contract.

An employment contract is of interest to regulatory authorities, such as the Social Insurance Fund (FSS) and the Labor Inspectorate, since under such an agreement there are obligations to comply with labor standards and pay contributions to the funds, for failure to comply with which they have the right to impose sanctions, issue fines and calculate penalties.

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veselma [email hidden] Minsk

Wrote 7591 messages Write a private message Reputation: 1845

#5331[991201] January 19, 2021, 11:58

Malinka wrote:

Confused: There is a contract with a deadline from 11/27/2020 to 12/31/2020.
The act was signed on 01/05/2021. Therefore, payment will only be made now. Should I include this agreement in PU-3 for 2021 as “NEOPLDEBT”
?
And in the 4-fund report for 2021, we don’t reflect the amount of the contract
?
Will we reflect it in the first quarter of 2021
? I really need advice!

, Yes, that's right

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Malinka [email hidden] Belarus

Wrote 4686 messages Write a private message Reputation:

#5332[991203] January 19, 2021, 12:12
Oh thank you! You are my savior! I want to draw the moderator's attention to this message because:

Notification is being sent...

According to the receipt, there is only one red cow, we took it alone, we will hand it over alone, so as not to violate the reporting.
Rusyunya [email hidden] City that doesn't exist

Wrote 133 messages Write a private message Reputation:

#5333[991324] January 20, 2021, 1:19 pm
Good afternoon Girls, tell me, should someone who was fired in April be doubled up for annual pay so that all the numbers “dance” beautifully? I haven’t shown it growing in 9 months. I want to draw the moderator's attention to this message because:

Notification is being sent...

Olenka [email protected] Always near

Wrote 10785 messages Write a private message Reputation: 1057

#5334[991325] January 20, 2021, 13:20

Rusyunya wrote:

Good afternoon Girls, tell me, should someone who was fired in April be doubled up for annual pay so that all the numbers “dance” beautifully? I haven’t shown it growing in 9 months.

No no need

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NO MATTER WHAT COME TO YOUR HEAD, THERE WILL ALWAYS BE LIKE-MINDED PEOPLE.....
Rusyunya [email hidden] City that doesn't exist

Wrote 133 messages Write a private message Reputation:

#5335[991328] January 20, 2021, 1:27 pm
I want to draw the moderator's attention to this message because:

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sea4marin [email hidden] Belarus, Brest

Wrote 140 messages Write a private message Reputation:

#5336[991431] January 21, 2021, 12:43
Girls, tell me. The employee was accrued time allowance. disability from January to May inclusive continuously. He did not have the right to benefits. PU-3 filed for him for six months. has not worked for us since 01/06. I corrected it in the 4-fund, reversed it in 1C, I fill out PU-3, it goes into my pack for 2021, I give him 0 everywhere, since he had no working days other than sick leave, but it turned out that he was also entitled to sick leave didn't have. So the question is, the program complains when I remove the benefit from him for 01/01-31/05. Would it be correct to remove it from the pack and separately submit an adjustment for the 1st half of the year with zeros for it alone? thank you I want to draw the moderator's attention to this message because:

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Samfira [email hidden]

Wrote 639 messages Write a private message Reputation:

#5337[991455] January 21, 2021, 1:58 pm
Hello! if the employee wrote an application for leave at his own expense for family and domestic reasons from October 1 to October 30. Then in PU-3 for October I put 0 in accruals and select code 9, but I don’t take October into account in the experience, since October 31 is a Sunday and a day off, i.e. in the information about the length of service I must indicate until 09.30.20 contributions in time and from 01.11.20 also contributions in time, right??? and another question, if we have not paid the premiums for December (hangs in the file cabinet), then for each employee I write 0 in the column for the amount of insurance premiums paid, and when we have already paid, will I have to submit an updated PU-3? those. the amount of accrued and paid contributions will not go towards the amount of underpayment, do I understand correctly? and it also turns out that the amount of assessed contributions for PU-3 is 15 kopecks more than the amount of assessed contributions for fund 4. Should this be adjusted according to employees then? there have simply never been such discrepancies((I want to draw the moderator’s attention to this message because:

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raspberry [email hidden] Belarus

Wrote 200 messages Write a private message Reputation:

#5338[991464] January 21, 2021, 2:41 pm
Help me please. Submitted the PU-3 report for the full year, passed without errors. I went to the section on the website - Personalized accounting - List of payers with errors in the ILS - it gives an error for 1 person (Form PU-3 for the reporting year is incomplete. It may be necessary to adjust PU-3 or provide information on form PU-2). The person was accepted on April 29, Information about the amount of graduation for January, February, March I do not contribute anything, not even 0. I worked from April 29 to December 31, 2020. August and November were vacations at your own expense. In the information about the amount of payments I put 0. Additional information about the length of service 04/29/2020 -07/31/2020 CONTRIBUTION WILL BE 01/09/2020 -10/31/2020 CONTRIBUTION WILL BE 01/ 12/2020 -31/12/2020 DEPOSIT TIME. Tell me what needs to be done, otherwise I don’t know what to do. I want to draw the moderator’s attention to this message because:

Notification is being sent...

Samfira [email hidden]

Wrote 639 messages Write a private message Reputation:

#5339[991465] January 21, 2021, 2:45 pm

Malinka wrote:

Help me please. Submitted the PU-3 report for the full year, passed without errors. I went to the section on the website - Personalized accounting - List of payers with errors in the ILS - it gives an error for 1 person (Form PU-3 for the reporting year is incomplete. It may be necessary to adjust PU-3 or provide information on form PU-2). The person was accepted on April 29, Information about the amount of graduation for January, February, March I do not contribute anything, not even 0. I worked from April 29 to December 31, 2020. August and November were vacations at your own expense. In the information about the amount of payments I put 0. Additional information about the length of service 04/29/2020 -07/31/2020 CONTRIBUTION WILL BE 01/09/2020 -10/31/2020 CONTRIBUTION WILL BE 01/ 12/2020 -31/12/2020 DEPOSIT TIME. Tell me what needs to be done, otherwise I don’t know what to do

Maybe you didn’t submit PU-2 for reception on it??

I want to draw the moderator's attention to this message because:

Notification is being sent...

raspberry [email hidden] Belarus

Wrote 200 messages Write a private message Reputation:

#5340[991466] January 21, 2021, 2:49 pm

Samfira wrote:

Malinka wrote:

Help me please. Submitted the PU-3 report for the full year, passed without errors. I went to the section on the website - Personalized accounting - List of payers with errors in the ILS - it gives an error for 1 person (Form PU-3 for the reporting year is incomplete. It may be necessary to adjust PU-3 or provide information on form PU-2). The person was accepted on April 29, Information about the amount of graduation for January, February, March I do not contribute anything, not even 0. I worked from April 29 to December 31, 2020. August and November were vacations at your own expense. In the information about the amount of payments I put 0. Additional information about the length of service 04/29/2020 -07/31/2020 CONTRIBUTION WILL BE 01/09/2020 -10/31/2020 CONTRIBUTION WILL BE 01/ 12/2020 -31/12/2020 DEPOSIT TIME. Tell me what needs to be done, otherwise I don’t know what to do

Maybe you didn’t submit PU-2 for reception on it?? I applied for 2 sq. PU-2 on it. When they accepted.

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Calculation of remuneration under a contract in 1C ZUP 3.1: step-by-step instructions

Step 1: Setup

The 1C:ZUP 3.1 program provides functionality for calculating remuneration under contract agreements. To enable it, you can use the program’s initial setup assistant and check the “Use GPC agreements” checkbox.

If you have been working in the program for a long time and cannot enter the initial setup assistant, do not worry, you can open the “Settings” menu, go to “Payroll calculation” and check the box “Payments under GPC agreements are registered”.

Step 2. Fill out personnel information

Next, we need to go to the “Personnel” section, the “Employees” directory and create a new one. We fill in the last name, first name and patronymic, INN, SNILS, date of birth, gender. The program will automatically check by last name, first name and patronymic whether such an individual is in the directory, offer to use it or create a new one. At this point, it is very important not to miss if such an individual is already in the database in order to avoid duplication of data. We save the entered data.

The program will highlight in color and display a message if the entered TIN or SNILS is incorrect. Using the “Insurance” hyperlink we will indicate the insurance status of an individual, and using the “Income Tax” hyperlink we will establish the “resident” status and the right to apply deductions if necessary. After this, click the “Complete Agreement” hyperlink.

Step 3. Create an agreement

We fill out the contract period. Enter the contract amount and select the payment method. There are three options: a lump sum at the end of the contract, according to certificates of completion and at the end of the contract with advance payments every month.

It is possible to indicate the need to calculate insurance premiums against accidents. It is also possible to indicate to which account the posting for uploading to 1C:BP 3.0 will be generated.

Conduct and close the contract.

It is also worth noting that the number of executed contracts with the same individual in the 1C: ZUP 3 program is not limited.

Although contracts are concluded with individuals who may not be employees of the enterprise, accounting for contracts is not automated and is not provided for in the 1C:BP 3.0 program; the 1C:ZUP program is also intended for these purposes, since the organization will act as a tax agent for income tax individuals not only for their employees, but also for individuals with whom contracts have been concluded.

Based on the contract, we can create a certificate of completion of work. Let's file two acts. The first act dated February 12, 2021 in the amount of 20,000 rubles. Payment date is February 12. Accrual month February 2019.

The program provides printed forms of the contract and the acceptance certificate for completed work. You can also edit these forms and add your own.

Step 4. Calculation

Let’s create an accrual of remuneration under a contract; to do this, go to the “Salary” section - “Accruals under contracts” and create a document. We select the accrual month February 2021, date 02/12/2019. On the “Agreements” tab, click “Fill out”. The program calculated the accrual result using information from work completion certificates. Please note that this document does not calculate insurance premiums for compulsory pension and health insurance.

The personal income tax tab calculates the amount of personal income tax. Under a work contract, professional deductions are provided in the event that expenses associated with the execution of the contract, for materials, for example, are not compensated. The standard deduction is available for the executor and/or his children. Deductions apply throughout the duration of the contract. If remuneration is not paid every month under the agreement, then deductions are still applied for each month of the agreement. Personal income tax is not withheld from the cost of materials, transportation or other expenses that the organization compensates to the contractor under the contract.

After that, in this document, click on the button “Pay”, “Post and close”. The program will create a statement for the cash register.

The statement will be in the form of “accruals under contracts”.

At the end of the month, we will reflect the certificate of completion of work for the remaining amount of remuneration. The accrual month is February 2021, the act date is 02/28/2019, the accrual will be calculated during the final payroll calculation.

In the act, the “account as” field can be of two types: payroll settlements and settlements with counterparties. The first type corresponds to accounting account 70, the second – to account 76. Postings with such correspondence will be generated in 1C: Enterprise Accounting 3.0 after exchanging data with 1C: Salary and Personnel Management 3.0.

For the final payroll calculation, we will create a “Payroll” document. In addition to information about the calculated salary, personal income tax and insurance premiums for employees of the enterprise, in this document, on the “Contracts” tab, accruals under work contracts will be filled in, and the income tax on individuals executing the contract will be calculated.

If the contract includes accident insurance, insurance premiums will be calculated at the end of the month using the “Payroll” document.

In this case, income under a contract is subject to insurance contributions for compulsory pension and health insurance. Insurance premiums for non-resident performers will be calculated based on their status: permanent resident, temporary resident, temporarily staying in the Russian Federation.

After that, by clicking the “Pay” button, we will create a statement to the cashier for payment.

A statement will be created for the cash register with the “salary accrual” type.

In order to reflect accounting entries, after calculating wages for the entire month, create and fill out the document “Reflection of wages in accounting.” After synchronization, this document will be loaded into the 1C: Enterprise Accounting 3.0 program and, when posted, will generate the necessary transactions.

Examples of filling out form PU-3 (several types of contracts with one employee)

The organization enters into contract agreements with employees of the enterprise for the performance of work (services) related to the production activities of the enterprise.

In February 2009, the employee of the enterprise was accrued:

under an employment contract - wages in the amount of 2,850,000 rubles,

under the contract for work performed - remuneration in the amount of 1,950,000 rubles.

If during the reporting period the insured person worked under several civil contracts, then a separate form is filled out for each contract.
The beginning and end of work are indicated in the relevant details of section 2 “Additional information about experience” of form PU-3 and are repeated in all reporting periods corresponding to the period of work performed under the contract. Form PU-3 INDIVIDUAL INFORMATION Form type Insurance number 3010161В022РВ6 Last name YASTREBOV - First name VASILY Patronymic KONDRATIEVICH ¦Х¦ original - Category code of the insured person _01 - Reporting Year ¦ ¦ adjustment period: - - - - - ¦2¦ ¦0¦ ¦0¦ ¦9¦ — — — — — ¦ ¦ canceling — Information about the payer of insurance premiums: Payer registration number 123634299 — Name MINSK AUTOMOBILE PLANT ¦ ¦ assignment of pension — Contract number ___________ Date of conclusion of the contract __ __________ 20__ 1. Information on accruals and insurance contributions —————————————————————————- ¦ Month ¦ Amount ¦ Accrued (rubles) ¦ Amount ¦ ¦ ¦ insurance +——————— —————+insurance ¦ ¦ ¦ payments, on ¦ benefits ¦ contributions ¦ ¦ ¦ (in percentage) ¦ which ¦ according to temporary ¦ ¦ ¦ ¦ ¦ are accrued ¦ disability ¦ ¦ ¦ ¦ ¦ insurance ¦ ¦ ¦ ¦ ¦ ¦ contributions ¦ ¦ ¦ +———+—————-+—————+———————+———-+ ¦January ¦ 35 ¦ 0 ¦ 0 ¦ 0 ¦ +—— —+—————-+—————+———————+———-+ ¦February ¦ 35 ¦ 2184137 ¦ 0 ¦ 764448 ¦ +———+—————- +—————+———————+———-+ ¦March ¦ 35 ¦ 0 ¦ 0 ¦ 0 ¦ +———+—————-+—————+— ——————+———-+ ¦April ¦ 35 ¦ 0 ¦ 0 ¦ 0 ¦ +———+—————-+—————+———————+— ——-+ ¦May ¦ 35 ¦ 0 ¦ 0 ¦ 0 ¦ +———+—————-+—————+———————+———-+ ¦June ¦ 35 ¦ 0 ¦ 0 ¦ 0 ¦ +———+—————-+—————+———————+———-+ ¦July ¦ 35 ¦ 0 ¦ 0 ¦ 0 ¦ + ———+—————-+—————+———————+———-+ ¦August ¦ 35 ¦ 0 ¦ 0 ¦ 0 ¦ +———+———— —-+—————+———————+———-+ ¦September ¦ 35 ¦ 0 ¦ 0 ¦ 0 ¦ +———+—————-+————— +———————+———-+ ¦ October ¦ 35 ¦ 0 ¦ 0 ¦ 0 ¦ +———+—————-+—————+——————— +———-+ ¦November ¦ 35 ¦ 0 ¦ 0 ¦ 0 ¦ +———+—————-+—————+———————+———-+ ¦December ¦ 35 ¦ 0 ¦ 0 ¦ 0 ¦ +———+—————-+—————+———————+———-+ ¦TOTAL ¦ ¦ 2184137 ¦ 0 ¦ 764448 ¦ ———-+—————-+—————+———————+———— 2. Additional information about experience —————————————— ———————————- ¦ Work period ¦ Code ¦ Type ¦ Additional information ¦ +————————+ professions ¦activist- +—————————+ ¦ beginning ¦ end ¦ (position) ¦ indicator ¦ duration ¦ ¦ ¦ ¦ according to OKPD ¦ (code) ¦ ¦ activity ¦ ¦ ¦ ¦ ¦ ¦ ¦ working ¦ ¦ ¦ ¦ ¦ ¦ ¦ week ¦ +————+— ———+————+———+————+————-+ 05/01/2006 ¦ ¦ ¦ ¦ ¦ ¦ ————+————+————+— ——+————+————— Date of completion 01/03/2009 Head Petrov Petrov V.P. Chief Evseeva Evseeva T.V. (signature, surname, accountant (signature, surname, initials) initials) M.P. Tel. 237-48-50 Form PU-3 INDIVIDUAL INFORMATION Form type Insurance number 3010161В022РВ6 Last name YASTREBOV - First name VASILY Patronymic KONDRATIEVICH ¦Х¦ original - Category code of the insured person 03 - Reporting Year ¦ ¦ adjustment period: - - - - - ¦2¦ ¦ 0¦ ¦0¦ ¦9¦ — — — — — ¦ ¦ canceling — Information about the payer of insurance premiums: Payer registration number 123634299 — Name MINSK AUTOMOBILE PLANT ¦ ¦ assignment of pension — Contract number 123 Date of conclusion of the contract 02/01/2009 1. Information on accruals and insurance premiums —————————————————————————- ¦ Month ¦ Amount ¦ Accrued (rubles) ¦ Amount ¦ ¦ ¦ insurance +—— ———————————+insurance ¦ ¦ ¦ payments, ¦allowances for temporary¦ contributions ¦ ¦ ¦ (in percentage) ¦ for which ¦ disability ¦ ¦ ¦ ¦ ¦ are accrued ¦ ¦ ¦ ¦ ¦ ¦ insurance premiums ¦ ¦ ¦ +———+—————+——————+———————+———-+ ¦January ¦ 35 ¦ ¦ ¦ ¦ +———+— ————+——————+———————+———-+ ¦February ¦ 35 ¦ 1494411 ¦ ¦ 523044 ¦ +———+—————+———— ——+———————+———-+ ¦March ¦ 35 ¦ ¦ ¦ ¦ +———+—————+——————+———————+ ———-+ ¦April ¦ 35 ¦ ¦ ¦ ¦ +———+—————+——————+———————+———-+ ¦May ¦ 35 ¦ ¦ ¦ ¦ +———+—————+——————+———————+———-+ ¦June ¦ 35 ¦ ¦ ¦ ¦ +———+———— —+——————+——————+———-+ ¦July ¦ 35 ¦ ¦ ¦ ¦ +———+—————+——————+—— —————+———-+ ¦August ¦ 35 ¦ ¦ ¦ ¦ +———+—————+——————+———————+———-+ ¦September ¦ 35 ¦ ¦ ¦ ¦ +———+—————+——————+———————+———-+ ¦October ¦ 35 ¦ ¦ ¦ ¦ +—— —+—————+——————+———————+———-+ ¦November ¦ 35 ¦ ¦ ¦ ¦ +———+—————+——— ———+———————+———-+ ¦December ¦ 35 ¦ ¦ ¦ ¦ +———+—————+——————+——————— +———-+ ¦TOTAL ¦ ¦ 1494411 ¦ ¦ 523044 ¦ ———-+—————+——————+———————+———— 2. Additional information about length of service —————————————————————————- ¦ Period of work ¦ Code ¦ Type ¦ Additional information ¦ +————————+ professions ¦ activity - +—————————+ ¦ beginning ¦ end ¦ (position) ¦ ¦ indicator ¦ duration- ¦ ¦ ¦ ¦ according to OKPD ¦ (code) ¦ ¦ activity ¦ ¦ ¦ ¦ ¦ ¦ working ¦ ¦ ¦ ¦ ¦ ¦ ¦ weeks ¦ +————+————+————+———+————+————-+ ¦01.02.2009 ¦28.02.2009 ¦ ¦AGREEMENT ¦ ¦ ¦ ————+————+————+———+————+————— Filling date 01/03/2009 Head Petrov Petrov V.P. Chief Evseeva Evseeva T.V. (signature, surname, accountant (signature, surname, initials) initials) M.P. Tel. 237-48-50

How to report on personal income tax?

For tax accounting in terms of filling out the regulated 6-NDFL report, line 100 will reflect the date of actual receipt of income under the contract, that is, the date of payment from the statement. The date of tax withholding is line 110, also the date of payment of income according to the statement. Line 120 will indicate the deadline for transferring the tax - no later than the day following the day the income is paid. This date is automatically determined by the program.

To always fill out reports without errors and in an up-to-date form, enter into a support agreement with the First BIT company. Our specialists will help you update the program and draw up a report. They will also answer all your questions.

Document for registration of conditions under the GPC agreement

In order for it to be possible to take into account income under a civil law agreement in 1C 8.3 ZUP, you should first of all set the checkbox in the salary calculation settings (Settings - Payroll calculation) Register payments under civil law contracts :

a special journal will appear in the Salary Agreements (including author’s) , where using the document Agreement (works, services) you can register the conditions under the GPC agreement:

There are three payment methods :

  • once at the end of the term
  • according to certificates of completed work
  • at the end of the term with monthly advance payments

If you select the Payment Method - according to certificates of work performed , then it is necessary, based on the document Contract (work, services), to enter the document Acceptance Certificate of Work Completed (Salary - Agreements (including author's) - Acceptance Certificate of Work Completed):

The documents Contract (work, services) and Acceptance Certificate for completed work do not accrue anything. The contract (work, services) serves to register the terms of the contract, and the Acceptance Certificate for completed work serves to register the amount that should then be accrued on the basis of the signed report.

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