Peculiarities of taxation of insurance premiums on GPC agreements in 2021

When it is impossible to conclude a GPC agreement

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

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

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

What fees should I pay?

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

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

Differences between the taxation of a GPC agreement and the taxation of an employment contract

All payments received by the contractor for performing work or providing services are subject to personal income tax. Tax is withheld on every payment, including advance payment. If amounts transferred under civil contracts are transferred to the bank cards of individuals, organizations that are tax agents undertake to withhold them on the day the income is provided.

The transfer of withheld amounts to the budget occurs no later than the day following the date of payment of remuneration (clause 6 of Article 226 of the Tax Code of the Russian Federation).

As for insurance premiums, they are also paid based on the results of the work. This happens on the basis of acts. Advance payments under agreements are not included in the base. Moreover, payments for compulsory insurance associated with the onset of temporary disability and maternity are not accrued on these amounts (clause 3 of Article 422 of the Tax Code of the Russian Federation).

Contributions for injuries are calculated only if this is provided for in the contract.

When concluding a civil law contract (CLA), it is necessary to carefully ensure that its terms exclude even the small possibility of being classified as a form of employment agreement. In judicial practice, such requalification is not uncommon, and its consequences are fraught not only with the payment of an administrative fine, but also with additional assessment of insurance premiums and penalties for their late payment.

IMPORTANT! Labor relations with an employee are regulated by the Labor Code of the Russian Federation, and civil relations with an individual are regulated by civil law.

1. The subject of the GPA is the provision of a certain service, performance of work or transfer of property rights, and not the performance of a labor function by profession. The result of the work should be a tangible result in the form of, for example, a completed project or assembled equipment. Accordingly, the basis for payment is not a time sheet, application or order, but an act of work performed (services rendered).

2. An employee under such a contract is not a full-time employee, which means that he cannot be subject to requirements for compliance with internal regulations and subordination in accordance with the hierarchical structure of the company, as well as standards for setting salaries in accordance with the staffing table. This means that there will be no such conditions in the GPA.

3. The procedure for payment under the GPA is determined by agreement of the parties and is not regulated by the Labor Code of the Russian Federation. Thus, payment of remuneration is possible only after completion of the work (their stages) stipulated by the contract or transfer of rights to property, unless its conditions indicate the need for an advance payment.

4. Unlike an employment agreement, such an agreement, regardless of its subject matter, status of the parties and special conditions, always has a finite period of validity.

5. In the case of providing services under the GPA, special attention should be paid to the frequency of their provision. If, under the contract, certificates of work performed or services provided are regularly issued for amounts of a comparable amount, this will be considered a clear sign of a disguised labor relationship and will attract the attention of inspectors.

About situations in which the courts regard the GPA as a labor one, read the material “GPA with an individual for the provision of services - the risk of reclassification as a labor one.”

Calculation example

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

The institution pays insurance coverage at generally established rates.

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

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

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

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

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

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

Who deals with payments under the GPC agreement

Expert opinion

Ilyin Georgy Severinovich

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

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

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

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

What taxes and fees do you need to pay?

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

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

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

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

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

Are GPC agreements subject to insurance premiums in 2019?

The question of whether insurance premiums are charged under civil law agreements interests many.

The legal basis for the procedure for withholding insurance premiums under GPC agreements is determined by the provisions of the current Civil and Tax Codes of the Russian Federation.

The provisions of the listed standards require mandatory payment of contributions for pension and health insurance within the framework of the taxable amount accepted as the calculation base for a civil contract.

Insurance contributions to the Social Insurance Fund are not subject to payment. An exception applies to injury deductions, the manner of withholding of which may be determined by the terms of the agreement entered into by the parties.

A similar legal procedure is provided for when concluding contract agreements with individuals. This rule must be observed, regardless of the tax system under which the company operates.

The specified legal conditions apply to insurance premiums for the employment of individuals under contract with these employees for the following purposes:

• to perform this or that work;
• when providing services;
• for copyright orders;
• when transferring copyrights to use products.

Note! Insurance premiums cannot be deducted from compensation payments that reimburse the employee for the costs incurred by him in connection with the fulfillment of the terms of the contract.

These accrued amounts are not taken into account in the calculation base and are not subject to insurance premiums, since they are not related to making a profit, but are aimed at compensating for damage suffered by an individual.

Related article: Are travel expenses subject to insurance contributions?

How to reduce taxes and contributions under a GPC agreement

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

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

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

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

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

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

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

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

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

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

Regulations:

How to calculate and pay insurance premiums under a GPC agreement

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 (provision of services) with an ordinary citizen (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.

After all, the norms of the Tax Code of the Russian Federation, as the Ministry of Finance of Russia recalled in Letter No. 03-04-05/12891 dated 03/09/2016, in this case have greater legal force than the agreement between the parties.

The personal income tax rate in this case is standard - 13%. In some specific situations, higher rates may need to be applied. Employees within the framework of the GPC must also be included in all reports: form 6-NDFL and certificates 2-NDFL.

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? According to the standards, the customer must, if he enters into GPC agreements with individuals, pay insurance premiums for:

1. compulsory health insurance (CHI).
2. compulsory pension insurance (OPI);

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 proprietary rights to property, as well as the transfer of property for use (rent), then insurance payments are not accrued (Letters of the Ministry of Finance dated June 18, 2018 No. 03-15-07/41602 and the Federal Tax Service dated June 25, 2018 No. BS-4-11/12184). There is also no need to charge social insurance contributions for temporary disability and in connection with maternity, as well as “for injuries.”

This follows from the norms. However, if insurance against occupational diseases and industrial accidents is directly provided for by the GPC agreement, then payments to the Social Insurance Fund must be made (clause 1 of Article 20.1)

How can an employer insure an employee under a civil contract in case of injury?

It is for this reason that the possibility of reclassifying such a contract into an employment contract should be excluded.

Accrual of other insurance contributions (for compulsory health insurance and compulsory health insurance) is carried out at generally established or reduced (if there is a right to apply them) rates. But this will not be a state benefit for temporary disability, but compensation to the insured person for lost earnings in terms of wages under a civil law contract . In paragraph 3 of Art. 8 of Federal Law No. 125-FZ of July 24, 1998 states that such payment is made at the expense of the person who caused harm to the employee.

We recommend reading: Purpose of payment payment of maternity benefits

This may be the employing organization, on whose behalf a civil contract was concluded, or another person through whose fault the accident occurred. Tricks for an accountant It should be borne in mind that in the 1C: Salary + Personnel program, contract agreements are very strictly prescribed and they do not automatically accrue unified social tax in terms of the Social Insurance Fund and contributions for injuries; this cannot be corrected manually. Important: You need to hang a chandelier - we call on the ad, a specialist will come to your home to do the work. According to the law, he must be registered as an individual entrepreneur.

But, if this is a single part-time job, then providing such services is not prohibited. But the procedure must take place in accordance with the law:

1. Pay 13% to the budget yourself, since every citizen of the Russian Federation is required to pay income tax on any income.
2. By April 30 of the year following the current period, submit a declaration in form 3-NDFL, which indicates the amount of income, tax, and transfer.
3. The individual “Contractor” is obliged to conclude an agreement with the “Customer”.

Contract agreement with foreigners: individuals and legal entities. The tax agent is a Russian organization. When calculating personal income tax, it is necessary to immediately determine whether a foreign person is a resident of our country. Transition │ — │ — │ — │ — │ — │ — │ + rights │ │ │ │ │ │ │ property │ │ │ │ │ │ │ or other property │ │ │ │ │ │ │ rights to │ │ │ │ │ │ │ property │ │ │ │

Work agreement. Example:

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

Next, we calculate insurance premiums:

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

Expert opinion

Ilyin Georgy Severinovich

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

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

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

Please note:

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

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

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

Features of a civil contract

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

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

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

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

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

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

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

What fees are subject to a civil contract?

Individuals with whom GPC agreements have been concluded are not reflected in the working time sheet.

Such persons do not obey the internal labor regulations of the organization, and labor law norms do not apply to them (Part 8 of Article 11 of the Labor Code of the Russian Federation). The calculation of remuneration amounts for “contractors” is carried out separately from regular employees without using a payroll or payroll sheet.

From remuneration under contract agreements, only pension and medical contributions are paid to the Federal Tax Service (subclause 2, clause 3, article 422 of the Tax Code). Social insurance tax contributions that give the right to receive social benefits (sick leave, maternity leave, children's benefits) are not assessed and, accordingly, are not paid. This is one of the formal differences between an employment contract and a GPC agreement.

Contributions to the Social Insurance Fund for injuries (from accidents and occupational diseases) are also not paid as a general rule. But here the parties can agree and include a provision on social insurance insurance in the text of the agreement (paragraph 4, paragraph 1, article 5 of Law No. 125-FZ of July 24, 1998). In case something happens to the employee. This contractual provision is relevant for insecure employment. For example, in construction, hazardous production, etc.

Attention! Rostrud taught workers to distinguish GPC contracts from labor contracts. If an employee complains about the substitution of one contract for another, the company will be fined, and the accountant will have to recalculate insurance premiums. The editors of the magazine “Salary” have prepared a table that will show all the differences between GAP and employment contracts. The table can be downloaded as a memo.Download

Please note that transactions with ordinary individuals are subject to taxation. If the counterparty is an individual as an individual entrepreneur, then insurance deductions do not arise. Such payments are made by the businessman himself.

The company is also free from contributions when the GPA is concluded not for the performance of work (provision of services), but for the transfer of ownership or other rights to property (clause 4 of Article 420 of the Tax Code). For example, this could be a loan, lease or sale.

If you charge too much, then, of course, there will be no mistake before the state. But the company's money will be spent. It will also not be possible to include such transfers to the budget in expenses.

Personal income tax deductions for contractors (performers)

A resident of the Russian Federation engaged in work under a civil contract can be provided with the following deductions for personal income tax.

Standard deductions. For example, for children (for the first child in 2018 - in the amount of 1,400 rubles). Only deductions are possible only for those months during which the contract is valid. And you need to take into account all the income received by the physicist since the beginning of the year.

If the agreement is valid for several months, and the remuneration is not paid monthly (for example, in a lump sum upon expiration of the contract), then the procedure is as follows. Provide standard tax deductions for each month of the contract, including those months in which remuneration was not paid.

To apply for a deduction, you need to:

• obtain all the necessary documents - focus on the usual package, which is also needed in the case of staff members (clause 3 of Article 218 of the Tax Code of the Russian Federation);
• determine the amount of the deduction (Clause 1 of Article 218 of the Tax Code of the Russian Federation) - for example, if the number of children in a family is different, the children’s deduction will be different for different people.

Professional deduction. An employee can receive one upon application (clauses 2 and 3 of Article 221 of the Tax Code of the Russian Federation). The deduction is provided (one of the two options is selected):

• in the amount of expenses actually incurred to execute the contract;
• in the amount of the standard given in the table in Article 221 of the Tax Code of the Russian Federation.

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.

Remuneration under a civil law agreement 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 as a tax agent. 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 of the legal entity, then the tax authority will not have any questions regarding payment of the contribution.

Deductions

All taxpayers are entitled to receive a deduction when making proper payments to the government 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.

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 with a property tax deduction. 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 considered 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 Article 255 of the Tax Code of the Russian Federation. 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.

Often, a contract is concluded between an individual and a legal entity (Chapter 37 of the Civil Code of the Russian Federation). Under this agreement, the contractor (individual) undertakes to perform, on the instructions of the other party - the customer (legal entity), some specific work and deliver its result to the customer. In turn, according to paragraph 1 of Art. 702 of the Civil Code of the Russian Federation, the customer (legal entity) undertakes to accept the results of the work and pay for them.

If a travel company does not apply a general taxation system (discussed above), but is on a simplified taxation system, then the situation changes somewhat. But the point is that in Art. 346.16 of the Tax Code of the Russian Federation does not directly indicate this type of expense, such as payment under civil contracts. In accordance with paragraphs. 6 clause 1 art. 346.

16 of the Tax Code of the Russian Federation, expenses for the purposes of the simplified tax system include expenses for remuneration of labor in the manner prescribed for calculating corporate income tax, Art. 255 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). Based on clause 21 of Art. 255 of the Tax Code of the Russian Federation, expenses for payment for services (work) performed in favor of the organization by individual entrepreneurs, as well as full-time employees of the organization on the basis of civil contracts, are not included in labor costs.

Based on this, we can come to the conclusion that such expenses cannot be taken into account by a taxpayer who is on the simplified tax system, according to paragraphs. 6 clause 1 art. 346.16 of the Tax Code of the Russian Federation as labor costs. Labor costs include only payments to employees who are not on the staff of the organization for performing work under civil contracts (including work contracts), with the exception of wages under such contracts concluded with individual entrepreneurs (clause 21 of article 255 Tax Code of the Russian Federation).

Thus, work (services) performed (rendered) for an organization on the simplified tax system by individuals under civil contracts (with the exception of contracts with “staff employees” and individual entrepreneurs) reduce the tax base under the simplified tax system as labor costs under paragraphs. 6 clause 1 art. 346.16 of the Tax Code of the Russian Federation (Letter from the Federal Tax Service of Russia for Moscow dated September 14.

2006 N 18-12/3/ [email protected] ). However, in addition to paragraphs. 6 clause 1 art. 346.16 of the Tax Code of the Russian Federation in the Code you can find other norms according to which the costs of paying for services (performing work) provided to a “simplified” taxpayer by individual entrepreneurs can still be taken into account. So, in accordance with paragraphs. 5 p. 1 art. 346.

16 of the Tax Code of the Russian Federation, when determining the object of taxation, a taxpayer applying a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, reduces the income received by the amount of material expenses. According to paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation, the expenses specified in paragraphs. 5 p.

1 of the specified article of the Tax Code of the Russian Federation, are adopted in the manner prescribed for calculating corporate income tax, Art. 254 Tax Code of the Russian Federation. Subclause 6 of clause 1 of Art. 254 of the Tax Code of the Russian Federation establishes that material expenses, in particular, include the taxpayer’s costs for the acquisition of works and services of a production nature, performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (provision of services) by the structural divisions of the taxpayer.

Thus, the costs of paying for services under a civil contract concluded with an individual entrepreneur are taken into account when calculating the tax base for the tax paid when applying the simplified tax system, as part of material costs (Letter of the Ministry of Finance of Russia dated January 18, 2010 N 03-11-11/03 ). In addition, it is possible to take into account the costs of paying for services (performing work) provided to the “simplified” taxpayer by an individual entrepreneur or by full-time employees of an organization on the basis of civil law contracts on other grounds.

Procedure for paying taxes under a GPC agreement

• the text must clearly indicate the period during which the work must be completed;
• the amount of remuneration must be reflected for the entire scope of work and not divided by time periods;
• the contract should not contain references to job descriptions or the operating mode of the enterprise;
• the fact that the full scope of work has been completed must be confirmed by an acceptance certificate for completed work, signed by both parties;
• the work must be one-time in nature, and after the entire scope has been completed, the relationship between the parties must cease.

• Enterprises that have the status of participants in the Skolkovo scientific and technical project pay only insurance contributions to the Pension Fund of the Russian Federation in the amount of 14%.
• Organizations operating in a free economic zone - on the territory of the Republic of Crimea and the city of Sevastopol - make contributions to compulsory health insurance in the amount of 6%, to compulsory medical insurance - 0.1%.

Taxes and insurance premiums under a civil contract

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

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

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

Which agreements do not apply to the calculation of contributions?

There are also civil contracts for which insurance premiums are not charged. It depends on who the contract is signed with:

• with a full-time student studying at a higher or secondary vocational educational institution;
• with a foreigner who does not have a Russian passport and is staying in the country temporarily (on a migration card);
• with IP.

The situation may also depend on the subject of the contract. Thus, insurance deductions are not due if the contract transfers rights from one owner to another. We can talk about temporary use or permanent ownership.

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

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

Let's look at an example:

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

Certificates of income of an individual 2-NDFL

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

Calculation according to form 6-NDFL

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

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

Calculation of insurance premiums

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

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

Information on the average number of employees

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

List of insured persons

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

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

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

Civil contract with an individual 2021 taxes

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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