GPC agreements in 1C: Salaries and personnel management 8th edition 3.1
Section “Personnel” - “Employees” - “Create”. To reflect the terms of the GPC agreement, it is necessary to create a document “Agreement (work, services)”, which is located in the “Salary” section.
Click on the “Create” button and select “Agreement (work, services)”. In the header of the document you need to indicate the employee - the performer of the work, whose data we previously entered into the “Employees” directory.
In the fields “Start date” and “End date” you should indicate the duration of the contract. In the “Payment method” field we indicate the terms of payment under the contract: - if you set the switch to the field “Once at the end of the month”, then payment for the work will be made once after the end of the contract; - the switch to the field “According to certificates of completed work” means that payment will be made the work will be carried out upon registration of the document “Acceptance Certificate of Completed Work”; - if the switch is set
Insured person category codes for 2021: table with explanation
Note that until 2021, a similar section was contained in the RSV-1 calculation.
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It was section 6
“Information on the amount of payments and other remuneration and the insurance period of the insured person”
. Section 3 of the new calculation of insurance premiums submitted to the Federal Tax Service contains personalized information for each employee.
I. O. of the employee completely according to the identity document; in line 110 - the employee’s date of birth according to his identity document; in line 120 - the numeric code of the country of which the individual is a citizen; in line 130 – digital gender code: “1” – male, “2” – female; in line 140 – code of the type of identification document;
Why in 1C: ZUP 3.1 “clean” GPC does not fall into the “Calculation of insurance premiums” in the first section of Appendix No. 2?
Persons insured in the field of OSS are listed in 255-FZ.
So, in particular, in subsection B of subsection 3.1 of the calculation, it is required to indicate the personal data of the employee to whom the income was paid, namely: in line 060 - TIN; in line 070 – SNILS; in lines 080, 090 and 100 - F.
In particular, these include:
- civil and municipal employees.
- persons working under an employment contract, including managers who are the only founders;
According to clause
Accordingly, the following are not subject to taxation of OSS contributions:
- GPC remuneration;
- reimbursement of expenses incurred by individuals.
These amounts are not reflected at all in Appendix No. 2 (neither on line 020, nor on line 030).
1 tbsp. 420 of the Tax Code of the Russian Federation, the object of taxation of insurance premiums is payments and other remuneration in favor of individuals insured under a specific type of insurance. GPC employees are not insured in the field of compulsory health insurance in case of disability and in connection with maternity.
Example of filling out the DAM for the 2nd quarter of 2018.
Let's look at a specific example of how to fill out the DAM for the 2nd quarter of 2021.
Section 3
Alternatively, you can start filling out the DAM from section 3, which will reflect individual information for each employee, as well as calculated remunerations and insurance contributions. This sheet must be completed for each individual with whom an employment or civil employment agreement has been concluded. Section 3 includes 2 pages, the first of which displays the employee’s personal information, and the second - the amounts of payments and insurance premiums.
On page 010, you must indicate “0” if the DAM is surrendered for the first time during the specified period. If adjustment calculations are made, you must enter 1-, 2-, etc. on the line. depending on the correction number.
On page 020 the code of the billing period is written down, in our case - 31.
On page 030 the year is entered - 2021.
On page 040, you need to reflect the serial number of information about the employee. You can use a personnel number, but it is much more convenient to put exactly the serial number of the sheet of section 3, since, for example, workers under civil and industrial agreements do not have a personnel number at all.
On page 050 the date of transfer of the RSV is entered.
A sample of filling out the first page of Section 3 is presented below:
The second page of section 3 is for totals.
For each month, columns 220, 230 and 240 are used, arranged in a column.
In gr. 190, information is entered about the serial number of the three reporting months, in our case it will be 04, 05, 06.
In gr. 200 must reflect the category code of the insured person, which can be selected from this table. The most common is HP - hired employee.
In gr. 210 indicates the total amount of payments to the employee for the six months.
In gr. 220 the pension insurance base is entered within the limit.
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In gr. 240, contributions calculated from the specified base are recorded.
On page 230 payments to employees under the contract are entered. If there are none, you need to enter zeros.
In gr. 250 reflects the general values of the total indicators for the last 3 months.
An example of filling out the specified information is presented below:
Subsections 1.1 and 1.2 of Appendix 1 of Section 1
Subsection 1.1 is intended to reflect pension contributions, and subsection 1.2 is intended to reflect medical contributions.
On page 001, the tariff code is indicated in accordance with Appendix 5 of the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551. For organizations with a general tariff, code 01 is used.
Subsection 1.1 differs from subsection 1.2 by the inclusion of lines 021, 051, 061, 062, since they reflect information on contributions in excess of the established limit of the taxable base.
On page 030 in accordance with paragraph 1 of Art. 420 of the Tax Code of the Russian Federation indicates the specific amount of payments subject to contributions.
Line 040 reflects payments that are not subject to contributions.
On page 050 you need to indicate the taxable base for contributions.
On page 060 the amount of the contributions themselves is indicated.
In the DAM for the 2nd half of 2021, the total amount of contributions to mandatory pension insurance should be equal to the amount of contributions for all employees for each month. Otherwise, the tax authorities will not accept the DAM (Clause 7, Article 431 of the Tax Code of the Russian Federation). This reference ratio must be checked before submitting the calculation.
An example of filling out subsection 1.1 is presented below:
An example of filling out subsection 1.2 is presented below:
Appendix 2 section 1
This application shows calculations for social insurance contributions. In gr. 001 you need to put code 1 if there is a pilot project with the Social Insurance Fund in the region, and code 2 if employers pay benefits themselves and then reimburse them from the Social Insurance Fund.
Appendix 2 must be filled out in the same way as subsections 1.1 and 1.2 with some exceptions:
- in page 010 there is no need to indicate employees on civil and industrial contracts, since they are not insured;
- on pages 020 and 030 you need to indicate the remuneration paid to employees under GPC agreements;
- on page 070 you need to reflect expenses incurred at the expense of the Social Insurance Fund. In this case, the first 3 days of sick leave are not taken into account (Letter of the Federal Tax Service of the Russian Federation dated December 28, 2016 No. PA-4-11 / [email protected] ), since they are paid for by the employer. In addition, the amount is indicated taking into account personal income tax.
An example of filling out Appendix 2 is presented below:
Appendix 2 continues below:
Appendix 3
The application is necessary to detail information on employee benefits. If they have not been paid, you do not need to fill out the form.
On pages 010 and 011, benefits are recorded for citizens of Russia and from the EAEU countries (clauses 12.6, 12.7 of the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551).
Lines 020 and 021 record benefits for temporarily staying foreigners.
An example of filling out Appendix 3 is presented below:
Section 1
This section is intended to display information on contributions for transfer to the Federal Tax Service based on the results of the 2nd quarter of 2021.
First, you need to write down the OKTMO code, and then the amount of contributions for each individual BCC, more details about which can be found in this article. Amounts must be indicated separately for the total calculation period from the beginning of the year, and, in addition, for each month of the reporting period (second quarter).
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An example of filling out section 1 is presented below:
Section 1 continues below:
Title page
Information about the company is filled out on the title page, including name, INN, KPP, OKVED code.
In the “adjustment number” column, you must enter 0 if a primary calculation is submitted. Then indicate the billing period code - 31, year - 2021, code for the location of the company - 214.
The full name and signature of the director, as well as the date of formation of the DAM, are indicated in the lower left part of the title page. If the report is signed not by the director, but by an authorized representative, a copy of the supporting document must be attached.
An example of filling out a title page is presented below:
How to fill out section 3 in the calculation of insurance premiums in 2021
It does not matter whether during this period there were payments and rewards in favor of such individuals.
This was noted by specialists of the Federal Tax Service of Russia in a letter dated December 28, 2018 No. To work effectively in the program “1C: Salaries and Personnel Management 8” edition 3.1, we recommend going through “.”
That is, if, for example, in January, February and March 2021, an employee under an employment contract was on leave without pay, then this should also be included in section 3 of the calculation for the 1st quarter of 2021.
Since during the designated period of time he was in an employment relationship with the organization and was recognized as an insured person. Of course, it is necessary to formulate section 3 for persons in whose favor in the last three months of the reporting period there were payments and remunerations under employment or civil law contracts (clause 22.1 of the Procedure for filling out calculations for insurance premiums, approved by order of the Federal Tax Service of Russia dated October 10, 2021 No. MMV -7-11/551). Let us assume that during the reporting period a civil contract (for example, a contract) was concluded with an individual, but the person did not receive any payments under this contract, since the services (work) have not yet been provided (performed).
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Filling out the DAM in case of payments under the GPA
The Federal Tax Service of Russia, in a letter dated July 31, 2021 No. BS-4-11/14783, provided clarification on the issue of filling out the calculation of insurance premiums in terms of contributions to OSS in case of temporary disability and in connection with maternity, if a GPC agreement has been concluded.
It is indicated that the base for calculating insurance premiums for OSS in the event of temporary disability and in connection with maternity does not include any remuneration paid to individuals under GPC contracts, since the insurance contract does not apply to these remunerations and these persons are not insured.
Lines 010 - 070 of Appendix No. 2 to Section 1 of the DAM are filled out for persons who are insured in the OSS system. Thus, the indicated lines in relation to individuals receiving remunerations under the GPA are not filled in.
At the same time, information about such persons must be included in Section 3 “Personalized information about insured persons” of the DAM. Line 180 of subsection 3.1 of section 3 of the calculation indicates the attribute of the insured person in the OSS system. In relation to individuals receiving payments under GPC agreements, attribute “2” should be indicated, indicating that these individuals are not insured.
Gph calculation of insurance premiums
In the article we will tell you about insurance premiums for civil contracts and consider the calculation procedure. To calculate payment in the directory, you must select the item corresponding to the concluded contract: 251 “Under a contract” or 252 “Under a service contract”, or others. Such accruals are not subject to contributions to the Social Insurance Fund, so the employee will not be automatically taken into account in the calculation (if you have specified the type of order). The calculation of insurance premiums (hereinafter referred to as the calculation) for the first half of 2021 must be submitted to the Federal Tax Service no later than July 31.
In this regard, we will clarify an important question: how to fill out the calculation form if a civil contract has been concluded with an employee? There were no amounts of insurance contributions for additional social security in the billing period in our organization, so this table remains empty. But the amount of insurance contributions for compulsory social insurance for
Taxes and fees under the GPC agreement
If a GPC agreement is concluded with an individual, then personal income tax must be withheld from such payment on a general basis. There are no special features when calculating tax in this situation. The personal income tax rate is 13% for residents of the Russian Federation or 30% for non-residents.
As for insurance premiums, payments under the GPC agreement are subject to them, but not in full. Contributions for pension and health insurance need to be calculated, but for social insurance - not. In this case, the insurance premium rates are:
- 22% for pension insurance;
- 5.1% for health insurance.
Thus, there is no need to charge social insurance contributions for illness (2.9%) and accidents and work-related injuries (from 0.2% to 8.5%) from payments under GPC agreements.
Important! The employer can independently decide on the calculation of social insurance contributions. This point must be indicated in the GPC agreement.
Example of calculating personal income tax and contributions
entered into a GPC agreement with P.D. Nikitin. to develop a layout for an advertising brochure. For this work, an individual is entitled to payment in the amount of 29,000 rubles. The company indicated in the contract that it would charge social insurance contributions, including for accidents (0.2%).
29,000 * 13% = 3,770 rub. — personal income tax is calculated and withheld
29,000 - 3,770 = 25,230 rubles. — the performer will receive in his hands
29,000 * 22% = 6,380 rub. — pension insurance contributions
29,000 * 5.1% = 1,479 rubles. — medical insurance premiums
29,000 * 2.9% = 841 rub. — social insurance contributions
29,000 * 0.2% = 58 rub. — social insurance contributions “for injuries”
Please note how exactly the payment clause is spelled out in the GPC agreement. If it is indicated that the contractor will receive “clean” 29,000 rubles, then the accrued payment for the work will be greater. This will also affect the amount of insurance premiums.
29,000 * 100%: 87% = 33,333 rub. — payment for work, with which you need to calculate personal income tax and insurance premiums.
Personnel accounting and payroll calculation in 1C 8.3 ZUP 3.1
Therefore, I recommend that you read the previous articles. So let's talk about premium settings first.
Firstly, we need to correctly set up the accounting policy in the program for calculating insurance premiums in the information about the organization. To do this, go to the Settings section - directory Organization details, our organization “Alpha” will open and on the Accounting policies and other settings tab, click on the Accounting policies link.
Now, in the window that opens, you need to select the type of insurance premium rate. By default, the program sets the tariff applied when
“the main taxation system, except for agricultural producers”
. This type of tariff can be changed by selecting from the appropriate list.
In our example, we will apply exactly this tariff - Organizations using SOS, except for agricultural producers. Here you should also indicate the rate of contributions to the Social Insurance Fund NS and PZ (Social Insurance Fund for Accidents and Occupational Diseases).
Expansion and revision of the regulated report “Calculation of insurance premiums” for civil insurance contracts subject to FSS and FSS NS (for ZUP version 3.1.8.246)
No configuration changes required!
(To be on the safe side, you can first create a DAM without an extension by removing it from the base, and then add an extension and form a DAM with an extension).
