The organization paid for travel and food for those performing work under the GAP: is it necessary to charge insurance premiums?

Business lawyer > Civil law > Contract law > Subtleties of payment under civil contracts

Performers from outside the state are an excellent opportunity for a company to get an employee who performs certain tasks established by the concluded contract. The regulation of relations between the parties is based on a civil contract. This type of agreement is more often chosen as opposed to an employment contract due to certain advantages. Payment under civil contracts is made only after the sale of goods, which is convenient for the contractor.

What is a civil contract?

An agreement is a legal confirmation of the existence of obligations of each party in accordance with the agreement. The fact of establishing obligatory legal relations is established by the contract and clauses of legislation.

Article No. 420 of the Civil Code of the Russian Federation defines the concept of a contract - a transaction that regulates the relations of counterparties, establishes, changes or terminates civil legal relations. Articles No. 153 and No. 154 establish the rules that must be followed when drawing up multilateral transactions.

Thanks to a contract, legal relations between persons can arise, change or terminate. An agreement is concluded only with the consent of both parties to fulfill and take into account the points included in the document. If the agreement is not the expression of the will of at least one party, then it loses legal force.

The agreement confirms the existence of a transaction between the parties. For this reason, a provision was created with the rules for the application of transactions, contained in paragraph 2 of Article No. 420 of the Civil Code of the Russian Federation.

Contract and obligations are two distinct concepts that overlap relatively. An agreement is the fact of the emergence of rights and obligations, recorded from the legal side. An obligation is a civil legal relationship that arises on the basis of a legal contract and other types of transactions (unilateral, unlawful, and so on).

A contract is an important part of society, since with its help relations between participants are regulated on the basis of civil legal relations. But the main area of ​​application is property relations. But nothing prohibits regulating non-property relations using an agreement.

A civil contract is the most common type of agreement. The document is endowed with rights and legal force in accordance with subsection of Section 3 of the Civil Code of the Russian Federation. Such agreements are regulated by the rules from Chapter 9 of the Civil Code of the Russian Federation.

An agreement is a legal act, but it differs from other legal facts. The difference is that the agreement not only affects civil relations, but also regulates the behavior of the parties, their obligations and rights. A striking example is a purchase and sale agreement, according to which one party (the seller) undertakes to transfer ownership of something only after a fixed sum of money is transferred, and the second party (the buyer) undertakes to accept the goods after payment has been made.

Article 8 of the Civil Code of the Russian Federation establishes a certain list of legal facts, which is sufficient for opening transactions. In accordance with these rules, even those contracts are created that are not implied by law, but do not contradict it. An example of a large number of parties when drawing up an agreement is a simple partnership agreement, which implies joint activities of persons. In this case, the agreement states that the invested funds will be used jointly by all parties to the agreement for the purpose of making a profit or another purpose. Permitted achievement goals are listed in Article No. 1041 of the Civil Code of the Russian Federation.

An agreement and a transaction are different concepts, the main feature of which is the breadth of the second. An agreement is only a consequence of the emergence of obligations and rights for the parties, which is directly a transaction in its direct form. But not every transaction can be considered a contract. The main condition for the transaction to comply with the contract is the mutual expression of the will of the parties to draw up an agreement and accept obligations and rights.

A transaction can be identified based on four characteristics:

• this is a legal fact
• act of will
• legal action
• directly affects the rights and obligations of the parties

Today, a contract is a fact that is defined in the legal environment as fundamental for regulating market relations between the parties. The document is required for the creation of rights and obligations.

Differences between a GPC agreement and a labor agreement

If the employment contract is considered as an agreement between the employer and the employee, then regulation occurs on the basis of Article No. 56 of the Labor Code of the Russian Federation. Guided by the provisions of the legislative act, the employee will receive a job, but he will be required to fulfill the requirements and comply with the rules of the company’s Charter and the country’s code. And the employer will pay remuneration or wages for fulfilling the conditions.

But the GPC agreement does not oblige you to comply with the work schedule or carry out all the orders of the manager. A contract is necessary to define a task for a person or organization that is obliged to deliver the result of the work within a specified time frame. If risks arise, then responsibility for them will lie only with the contractor.

How to arrange business trips under the GPC agreement

“Business trip” in a GPC agreement can be separated into a separate cost item, that is, the agreement states that an individual will travel for work purposes and expenses for them will be reimbursed separately from payments for work/services. To pay compensation in this case, the customer will need documentary evidence of the validity of the costs - tickets, boarding passes, hotel receipts, etc.

Another option is when business trips are not separately stipulated in the GPC agreement, and the amount of remuneration is fixed, and it is calculated to pay not only for the work of the performer, but also to pay off related costs (including during the trip).

Another option for organizing a business trip under a GPC agreement is that tickets are purchased by the employer without the participation of the performer of work/services. The employer can also pay for, for example, hotel accommodation.

When the costs of work trips are included in a separate group of costs, their amount must be reflected in the account on expense accounts in correspondence with account 76. When paying compensation for expenses to the contractor, account 76 is debited with a simultaneous decrease in the balance on cash accounts (50 or 51).

If travel costs are included in the total amount of the contract, they are not shown separately in the accounting registers.

In the latter case, when the employer independently pays for transport tickets and accommodation bills for an individual working under a GPC agreement, postings are generated using account 60.

Design rules

For registration, you need to take into account the need for the following information:

• type of work or service
• liability borne by the parties if the conditions are not met
• payment
• delivery and acceptance
• Term of the work
• requirements for the required quality of the result obtained from the work

Payment for work performed under the terms of the agreement is made on the basis of the order of the manager. Of the types of contracts, only two are defined, which are necessarily accompanied by documentary evidence of the work performed: contract and paid services. All other civil legal relations do not require the execution of acceptance certificates. But such a requirement may be specified in the contract itself, in which case the acceptance and delivery is necessarily accompanied by the creation of appropriate acts.

Acts must be drawn up only in cases where there are unified forms, otherwise arbitrary forms will be used. But certain forms are available only of the following type: No. OS-3 and No. KS-2, which are used for repair, reconstruction and modernization work, as well as for work in capital construction, respectively.

All others, if it is necessary to draw up an act, imply the use of a free form, the main thing is to indicate all the details required by law. You can familiarize yourself with them in paragraph 2 of Article No. 9 of Federal Law No. 129. Only if the required details are indicated, the act will have legal force.

Any company that operates on the basis of civil contracts takes into account that all expenses in accordance with these agreements must be justified. Otherwise, if the Tax Inspectorate is interested in the reasons for signing a freelance employee, although the company already has a person who performs the task presented. This is best explained by a properly drafted contract, according to which a freelance employee must perform a specific task, and the reason may be the employment of the main employee or his incompetence in a particular matter.

Accounting for payments under the GPC agreement and compensation for travel to the place of work

This is a civil law agreement, also known as a civil law agreement, concluded between an organization and an individual. This includes, in particular, contracts:. After completion, the customer and the contractor sign a certificate of completion of work. On its basis, the citizen receives a reward, that is, money earned. This can happen either in stages or for the entire volume at once. Under agreements of this type, an individual acts as a performer of any work or services.

At the same time, it can: This is of decisive importance for the customer. Why is this so important? Because the obligation of an organization or entrepreneur to pay taxes and insurance premiums on remunerations paid to performers depends on this.

In particular, under such an agreement with an individual entrepreneur, the customer of work or services does not have any such obligations; he must pay taxes on his own. But if the performer is an ordinary citizen, then the question of what fees are subject to a civil contract should be of interest to the management of the organization even before it is signed. Because if you underhold or underpay something, you can get a large fine from the tax authorities. But first things first.

According to the provisions of the article of the Tax Code of the Russian Federation, an organization or individual entrepreneur that makes payments in favor of individuals becomes their tax agent. This means that they must withhold personal income tax from the income paid and pay it to the budget.

Therefore, if an organization has entered into a civil agreement on the performance of work or provision of services with an ordinary citizen who is not an individual entrepreneur, then it will have to withhold and pay personal income tax from the amount of remuneration paid to him. Moreover, even if the terms of the contract stipulate that the contractor must independently pay personal income tax, this does not cancel the tax agent’s obligation to withhold tax. In some specific situations, higher rates may need to be applied.

In addition, the customer who has entered into a civil contract has an obligation to pay insurance premiums for the contractor. True, the GPC agreement obliges you to pay contributions not the same as for wages, but in a reduced version. How does this happen? But only on the condition that we are talking about works or services.

If the subject of the agreement is the transfer of ownership or other real rights to the property, as well as the transfer of property for rental use, then insurance payments are not accrued Letters from the Ministry of Finance dated This follows from the provisions of the article of the Tax Code of the Russian Federation.

However, if insurance against occupational diseases and industrial accidents is expressly provided for in the GPC agreement, then payments to the Social Insurance Fund must be made. After all, if an accident occurs, the customer will be obliged to pay compensation to the contractor or pay sick leave.

Pension and medical fees for civil law relations are accrued at generally established rates:. All benefits and the right to apply reduced tariffs that organizations have apply to GPC relations. Performers under such agreements are included in DAM reporting on a general basis.

Personal income tax

The remuneration that is paid on the basis of any agreement is the direct income of the citizen. And the law establishes that any income received must be subject to personal income tax. The rules for determining tax, depending on whether a person is an individual or a legal entity, differ.

If tax needs to be withdrawn from an individual, then the procedure falls entirely on the tax agent, which is the organization or person paying the remuneration. If the tax agent does not fulfill his mandatory conditions for paying the tax to the state treasury, he will be held responsible for this.

If the tax is levied on a legal entity or entrepreneur, then the payer is not a tax agent. That is, the tax is paid by the contractor himself based on the taxation system used.

If an entrepreneur uses a standard taxation system, then personal income tax is paid by him independently, as specified in Article No. 227 of the Tax Code of the Russian Federation. If an entrepreneur uses special tax regimes, then payment of personal income tax will not be required on the income received as a result of entrepreneurial activity. Taxes are collected in accordance with the current special regime, which exempts you from paying personal income tax.

When drawing up an agreement with an individual entrepreneur, it is necessary to indicate the details of the individual entrepreneur’s certificate. A copy of the certificate is a mandatory document attached to the drawn up agreement. This will eliminate questions about the lack of payments to the tax office.

Is it possible to pay for a business trip to a person performing work under a civil contract?

As practice shows, quite often companies, when concluding civil contracts for the performance of work or the provision of services with individuals, include a provision for reimbursement of the performers’ expenses for travel to the place of performance of work, provision of services and accommodation. The tax consequences of paying such compensation will depend on who exactly the agreement is concluded with - an ordinary citizen or an individual entrepreneur. A work contract is a type of civil law contract. The article of the Civil Code of the Russian Federation states that under a contract, the contractor undertakes to perform certain work on the instructions of the customer and deliver the result to the customer, and the customer undertakes to accept the result of the work and pay for it. The contract specifies the price of the work to be performed or the methods for determining it. However, the cost of the contractor himself to achieve this result when determining the price, as a rule, is not taken into account. If the contract does not provide for advance payment for the work performed, then the customer is obliged to pay the contractor the agreed price after the final delivery of the work results Art. At the same time, in paragraph. It is this norm of the Code from the point of view of taxation that leaves a very wide field for interpretation and discussion.

Income tax

If a company pays for the services of an individual on the basis of the GPC, then the expenses are taken into account as wages, in accordance with paragraph 21 of Article No. 255 of the Tax Code of the Russian Federation. The law does not allow concluding such an agreement with a permanent employee of the company in most cases, since the transferred duties are already part of the citizen’s obligations.

An exception is the situation when a company employee must temporarily receive a task that is not part of his duties, for which he will receive a separate reward. The main thing in all this is the reasonableness of the costs.

The contract being drawn up must be worked out as much as possible so that a situation does not arise later when the Tax Service cannot determine the legality of the transaction. A well-drafted agreement between the parties is strong evidence of the reasonableness of the costs of a freelance employee, which can be used even at a court hearing.

A special point is the payment of expenses of freelance employees. The legislation indicates that the organization has the right to reimbursement of expenses only for full-time employees, that is, if there is an employment contract.

In other cases, paying off bills may be perceived as a waste of funds from the organization’s budget. To avoid such a situation, the GPC includes a clause according to which the company pays for certain services (for example, flight tickets). In this case, the company has the opportunity to prove that the expenses were necessary, but were not reimbursement.

But the best option is to include the costs in the contract price.

Payment for travel and accommodation of the performer under the GPA: will there be personal income tax?

For a long time, specialists of the Russian Ministry of Finance have maintained the following position on this issue. In the situation under consideration, an individual receives income in kind. When determining the tax base for personal income tax, all income of an individual is taken into account, including that received in kind (Clause 1, Article 210 of the Tax Code of the Russian Federation). Moreover, such income includes, in particular, payment (in whole or in part) for it by organizations for goods (work, services) or property rights, including utilities, food, recreation, training in the interests of the taxpayer (subclause 2, clause 2 Article 211 of the Tax Code of the Russian Federation).

This approach was voiced by financiers in letters dated 02/02/2018 No. 03-04-06/6138, dated 07/21/2017 No. 03-03-06/1/46709, dated 06/16/2016 No. 03-04-05/35131, dated 23.01. 2015 No. 03-04-05/1733, dated 12/01/2014 No. 03-04-06/61276, dated 01/29/2014 No. 03-04-06/3282, dated 11/05/2013 No. 03-03-06/4/47090 .

Please note: in letter No. 03-03-06/1/46709 dated July 21, 2017, specialists from the Russian Ministry of Finance indicated that the tax base for personal income tax will also arise if the company reimburses the contractor for these expenses. But the tax authorities, when resolving this issue, proceed from a more detailed analysis of the provisions of subclause

2 p. 2 art. 211 of the Tax Code of the Russian Federation. It directly states that the income of an individual includes payment for him by an organization for various services only if it is made in the interests of the citizen himself

But the tax authorities, when resolving this issue, proceed from a more detailed analysis of the provisions of sub-clause. 2 p. 2 art. 211 of the Tax Code of the Russian Federation. It directly states that the income of an individual includes payment for him by an organization for various services only if it is made in the interests of the citizen himself.

In letters dated 09/03/2012 No. OA-4-13/14633, dated 03/25/2011 No. KE-3-3/926, specialists of the Federal Tax Service of Russia indicated that if an organization has entered into a civil contract with an individual for the performance of work or the provision of services, then the object of personal income tax taxation is the corresponding remuneration. In this case, the amount of compensation for the contractor’s costs under such an agreement is not recognized as an object of taxation. After all, payment or compensation to an individual for travel and accommodation expenses at the place where work is performed (services are provided) is made by the organization in its own interests, and not in the interests of the executor of the contract. Therefore, there is no income in kind in this case.

Most courts also consider that in the situation under consideration the individual does not have income in kind. Thus, in the resolution of the Federal Antimonopoly Service of the Moscow District dated March 26, 2013, in case No. A40-37553/12-20-186, the following dispute was considered. The company paid the costs of travel, accommodation and visas to individuals with whom civil agreements were concluded for the provision of simultaneous translations during various events. Personal income tax was not withheld from these amounts. The tax authority held the organization accountable.

The arbitrators overturned the tax authorities' decision. Argument - the disputed expenses are expenses of the organization, incurred by it in its own interests and cannot be considered income of the executors of these contracts. Therefore, income in kind does not arise in this situation.

Also, decisions were made in favor of organizations in the decisions of the FAS of the Far Eastern District dated December 16, 2008 in case No. A73-486/2008-85 (Decision of the Supreme Arbitration Court of the Russian Federation dated March 26, 2009 No. VAS-3334/09 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation) , Volga-Vyatka District dated 05/14/2007 in case No. A43-7991/2006-30-215, Moscow District dated 03/01/2007, 03/09/2007 in case No. A40-44145/06-151-233. At the same time, the arbitrators indicate that the provisions of clause 3 of Art. 217 of the Tax Code of the Russian Federation applies to compensation payments related to reimbursement of expenses when individuals perform duties not only within the framework of labor relations, but also when they perform civil contracts.

We were able to find only one court decision in favor of the tax authorities - the resolution of the Federal Antimonopoly Service of the North Caucasus District dated March 25, 2011 in case No. A63-3539/2010. In it, the arbitrators recognized the legality of additional personal income tax assessments for travel expenses paid by the company to the contractor. But in this case, the company did not have primary documents confirming that the executor of the contract was actually on a business trip. In addition, the contract did not specify the amounts of remuneration and compensation for expenses in connection with the performance of work.

Tax deductions

Chapter 23 of the Tax Code of the Russian Federation allows all persons who are taxpayers to receive various tax deductions, see the table.

We compensate expenses to an individual under a civil contract: we minimize taxes

You can equally reasonably take into account compensation for material expenses of contractors as (Clause 4 of Article 252 of the Tax Code of the Russian Federation): ( or ) other expenses (Subclause 49 of Clause 1 of Article 264 of the Tax Code of the Russian Federation); ( or ) expenses of the same type to which the contractor’s remuneration is attributed (for example, expenses for repairing your OS (Article 260 of the Tax Code of the Russian Federation)). After all, we remember that such compensation is part of the price of the contract. This method, by the way, is most suitable for simplifications with the “income minus expenses” object. After all, they have no right to take into account other expenses (not mentioned in the closed list), but repair expenses are welcome (Subclause 3, clause 1, Article 346.16 of the Tax Code of the Russian Federation); ( or ) material expense. For example, it is quite acceptable to consider compensation for the cost of spare parts for repairs as expenses for the purchase of materials used for the maintenance and operation of fixed assets (Subclause 3, clause 1, Article 254, subclause 5, clause 1, Article 346.16 of the Tax Code of the Russian Federation). And in any case, we remember that it is necessary to obtain from the contractor documents confirming his expenses (purchase contracts, cash and sales receipts, invoices, etc.).

Note The Ministry of Finance, by the way, takes a completely different position (Letter of the Ministry of Finance of Russia dated 03/05/2011 N 03-04-05/8-121). He believes that compensation to individual contractors should be included in their taxable income, since they are not specified in Art. 217 Tax Code of the Russian Federation. But you can immediately provide a tax deduction for the amount of compensated expenses (Clause 1, 3 of Article 210, paragraph 2 of Article 221 of the Tax Code of the Russian Federation). Thus, there will be no additional tax payable.

Simplified taxation system

The situation is more complicated with companies that use a simplified taxation system. Domestic legislative acts do not indicate what type of expenses remuneration should be attributed to. If we take into account Article No. 255 of the Tax Code of the Russian Federation, then the funds spent on the services of freelance employees are not labor costs, so the company will not be able to take into account the money spent in this form. Remuneration is only funds that are issued to freelance employees (individuals). If the person is an entrepreneur, the funds are considered wages.

In accordance with the law, funds paid to freelance employees reduce the tax base. This is only possible if the employee is not an individual entrepreneur.

But if necessary, based on some other articles of the Tax Code, the remuneration of individual entrepreneurs is taken into account as wages. For example, if the services are of a production nature, then payment for the agreement is accounted for as material costs.

Nuances of calculating and paying insurance premiums

The GPC agreement allows you to reduce the amount of taxes paid, and in some cases, stop transferring them altogether. It is necessary to carefully study the legislation, which indicates the possibility of reducing the amount of payments depending on the subject of the agreement:

• royalties - allowable deduction of expenses that are confirmed by documents
• reimbursement of expenses for volunteers - paid only if the daily food allowance is exceeded
• Reimbursement for employee training - no taxes paid
• provision of services or contract - taxes are paid in full
• waiver of rights to a work of art, literature, science - deduction of costs supported by documents is acceptable
• transfer of property for temporary use or ownership - taxes are not paid

Taxes are also reduced by deducting expenses. If in most cases this amount must be confirmed using documents, then there are rules that set a limit to the accrued amount of remuneration when creating:

• photographs, audio and video works, architecture - 25%
• industrial designs, inventions - 30% of revenue for the first 2 years
• developments in the field of science and literature—20%
• music, graphics for design and decoration, sculptures - 40%

Contributions will not be required to be made at all if the contract is signed with a part-time student, a foreigner without a Russian passport, but temporarily staying in the country legally and with an individual entrepreneur.

The amount of tax paid is determined as follows:

• 13% for residents of Russia (Article No. 221 of the Tax Code of the Russian Federation)
• 30% for non-residents of Russia (Article No. 230 of the Tax Code of the Russian Federation)

Calculation of insurance premiums under GPC agreements in 2019-2020: features

One of the most important advantages of registering relations with an individual in a civil law manner is the possibility of reducing the amount of accrued insurance premiums, and sometimes the complete absence of the need to accrue them.

To understand which payments are subject to contributions and which are not, it is necessary to clearly define the subject of the agreement and its compliance with one of the categories listed in Art. 420 Tax Code of the Russian Federation:

In the case of concluding an agreement with a mixed subject, for example, providing for both the sale or transfer for use of property and services associated with its transfer, contributions must be accrued only for that part of the remuneration that is subject to taxation. Therefore, in such GPAs it is necessary to distinguish between the amounts of an individual’s income into taxable and non-taxable parts.

ConsultantPlus experts have prepared detailed explanations on the calculation of insurance premiums for payments under a vehicle rental agreement with and without a crew. Go to the Ready-made solution by getting free trial access to the system.

The calculation of contributions does not depend on the form in which the GPC agreement is concluded: on paper or electronically .

Find out when to pay advance payments to the “physicist” contractor here .

See also “Reimbursing the expenses of a “physicist” under the GPA - should I pay fees? .

Accounting for payments

When fulfilling the terms of payment for GPC agreements, it is necessary to enter all data into the accounting department. Accounting for expenses for paying for the services of contractors and performers who are outside the company’s staff is carried out on account 76, subaccount “Settlements with various debtors and creditors.” This includes not only payment for work or services, but also other costs that arise depending on the goals of the work, for the needs of:

• 20 - main production
• 23 - auxiliary production
• 26 — management services
• 44 — trade organizations
• 91 - work that is not related to production or sale

Posting is carried out on the date of drawing up the certificate of work performed or services provided. The reason for choosing this particular date lies in the justification of the costs incurred and the increase in debt to the contractor.

CVR for compensation of expenses of the performer under a gratuitous civil law contract

VAT You will not be able to deduct VAT on expenses incurred by your contractor - a citizen. After all, even if he receives an invoice from his supplier, he will appear there as a buyer. And he will not be able to reissue this invoice to you - after all, he is not an entrepreneur at all (Clause 1 of Article 143 of the Tax Code of the Russian Federation). Tax Code of the Russian Federation). And in any case, we remember that it is necessary to obtain from the contractor documents confirming his expenses (purchase contracts, cash and sales receipts, invoices, etc.). Attention! It is necessary to obtain from the contractor documents confirming his expenses. Otherwise, payments to him cannot be regarded as compensation for expenses. Compensation for travel and accommodation expenses of a citizen contractor can also be taken into account: (or) on the same basis as the contractor’s remuneration. This is exactly the position (though in disputes over compensation to organizations, not “physicists”) that the courts take (Resolutions of the FAS UO dated 04/30/2009 N F09-2594/09-S3; FAS PO dated 03/05/2009 in case N A57-12814/ 2006); (or) as other reasonable expenses associated with production or sales. True, those who simplify things with the object “income minus expenses” will not be able to take into account expenses on this basis.

Payment of compensation under GPC agreements

In accordance with the cases specified in Articles No. 709 and No. 783 of the Civil Code of the Russian Federation, expenses that the employee incurred while fulfilling the terms of the contract are paid. Compensation and remuneration can be taken into account correctly in accordance with the law, but only if there are conditions that are stipulated in the contract at the stage of its creation. An example is the availability of primary documentation.

This becomes a particularly important point in situations where a freelance worker is sent on a trip to another city or country. The legislation does not allow the trip of a freelance employee based on a GPC agreement to be registered as a business trip, since compensation cannot be paid for an employee from outside the state. This rule is specified in Article No. 166 of the Labor Code of the Russian Federation. Therefore, for compensation, it will be necessary to indicate in the contract that the amount spent on paying for tickets and accommodation will be reimbursed by the customer. Once receipts are received, expenses will be legally included in the cost of the trip.

Reimbursement of funds spent is not a taxable amount. The reason for this is that the money received is not earnings, but a return of the amount spent. Compensation will not be subject to taxation even if it is included in expenses when determining profit.

What can still be compensated?

Under civil contracts for the performance of work or provision of services, the contractor can count (Clause 2 of Article 709, Article 783 of the Civil Code of the Russian Federation): - remuneration for his services or work. This will actually be its economic benefit; - to compensate for their costs.

We warn the manager If you decide to compensate the contractor for his costs, then it is better to indicate in the contract separately the amount of remuneration and separately a clear list of compensated costs and the procedure for their compensation (Clause 4 of Article 709 of the Civil Code of the Russian Federation). You can also specify the limits (“standard”) of reimbursable costs. This is necessary to avoid conflicts with both the contractor and the tax authorities.

Now let’s outline this very list of compensable costs in relation to a citizen contractor. These can only be costs directly related to the execution of the contract. At the same time, goods, works and services, the cost of which your company is ready to compensate to the contractor, must be used to perform the work you need (provide services). You, of course, can compensate the contractor for the purchase of expensive equipment. But regulatory authorities (tax inspectorate and extra-budgetary funds) may reasonably consider that this is no longer compensation for costs, but a way of paying part of the remuneration or even a gift to the contractor. This means that there will be additional personal income tax and insurance premiums. After all, he can use this equipment to fulfill orders from other companies. With the same success, you can compensate the contractor for the purchase of a machine, which he also partially uses for the benefit of the customer. So, for tax purposes, it is safer to limit ourselves to compensation of expenses: - for materials, work and services necessary to complete your order. For example, a contractor purchases wood and processes it according to your needs; — for travel to the place where the work is actually performed and accommodation there . This is typical for situations when you hire a nonresident citizen and he has to get to your city and rent housing there. Or, conversely, you send a local contractor to provide services to another city.

Payment for work based on the GPC agreement

Payment based on the drawn up GPC agreement for the services provided is made only after receiving the result of the work. Depending on the terms of the agreement drawn up, confirmation is provided by various factors, for example, an acceptance certificate.

The document defines the mandatory presence of information about the amount of payment and the timing of receipt of funds. The agreed amount of remuneration will be transferred within the specified period only after confirmation of the completion of the work. A prerequisite for drawing up a transfer and acceptance certificate is only for two types of services. In the rest, paper is not required, unless it is stated in the contract or other legislative acts.

If the terms of the agreement contain a clause on time-based payment, then this fact is a sufficient basis for reclassifying the contract as an employment contract. But this does not prohibit paying for the work in parts. This means separating part of the amount for an advance payment, which will be paid before the start of work. The remaining amount will be transferred to the contractor only after the terms of the contract are fulfilled. The number of payment parts is not limited; it is often determined depending on the number of stages of the work. It is even allowed to draw up a special individual payment schedule for a freelance employee.

A GPC agreement is a convenient way to regulate relations between third-party contractors and the customer. Drawing up an employment contract is much more complicated and obliges the parties to perform functions that are superfluous if it is necessary to perform a specific task.

A civil contract implies a type of agreement that allows the employer to request services or specific work from freelancers. An important difference is the tax regulation of such agreements. The issues of payment of remuneration and compensation have nuances. All available parameters can be reflected exactly in the document being drawn up, but only if the contract is drawn up correctly.

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Civil contracts are subject to the following fees:

GPC contracts are subject to insurance premiums in 2020-2021 in the following order: remuneration under such contracts is included in the tax base in the same way as the employee’s wages (clause 1 of Article 420 of the Tax Code of the Russian Federation). But contributions for GPA injuries are assessed only when such a condition is expressly stated in the contract (paragraph 4, paragraph 1, article 5 and paragraph 1, article 20.1 of the law “On compulsory social insurance against industrial accidents and occupational diseases” dated 24.07 .1998 No. 125-FZ). Remunerations for GPC are also not subject to insurance premiums in terms of insurance in case of temporary disability and in connection with maternity (subclause 2, clause 3, article 422 of the Tax Code of the Russian Federation). This means that a maternity benefit at the expense of the Social Insurance Fund is not accrued or paid to an employee under the GPA. Also, such employees will not receive benefits from social insurance for child care up to 1.5 years.

Postings for calculating insurance premiums for GPA concluded with individuals will be similar to calculating contributions for full-time employees:

• Dt 20, 23, 25, 26, 44, 91 Kt 76 - remuneration was accrued under the GPA on the basis of a signed certificate of completion of work or certificate of provision of services;
• Dt 20, 23, 25, 26, 44, 91 Kt 69 - insurance premiums are charged for the amount of remuneration;
• Dt 76 Kt 68 - personal income tax withheld from remuneration;
• Dt 76 Kt 50, 51 - remuneration was paid to the contractor;
• Dt 68, 69 Kt 51 - personal income tax and insurance premiums have been paid.

However, not all GPC agreements accrue insurance premiums. Next, we will consider in detail which civil contracts are subject to contributions.