Personal income tax on payments under a civil contract

GPC agreement: advance payment for the performer and personal income tax (Chernykh S

Remuneration under a civil contract for work performed or service provided relates to the income of an individual subject to personal income tax. And if the contractor is not an individual entrepreneur, the responsibility for calculating it, withholding it when paying income and paying it to the budget lies with the customer as a tax agent. The question is whether tax should be withheld already when paying the advance under the contract. And if so, what if the work or services are never completed or provided? The tax agent is obliged to withhold the calculated personal income tax directly from the amount of the taxpayer’s income upon their actual payment (clause 4 of Article 226 of the Tax Code). In this case, the date of actual receipt of income in cash is defined as the day of its payment, including its transfer to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties (clause 1, clause 1, article 223 of the Tax Code). A special procedure for determining the date of actual receipt is provided for income in the form of wages. It is recognized as the last day of the month for which this income was accrued (clause 2 of Article 223 of the Tax Code). In this regard, in particular, personal income tax is not withheld from the advance payment of wages. The calculation and withholding of tax in this case is carried out directly on the last day of the month for which wages are accrued (Letters of the Ministry of Finance of Russia dated April 18, 2013 N 03-04-06/13294, dated August 9, 2012 N 03-04-06 /8-232, dated July 16, 2008 N 03-04-06-01/209, etc.). However, remuneration for work performed or service provided is not wages, and the relationship between the contractor and the customer is regulated not by the Labor Code, but by the provisions of civil law.

RSV advance payment or final payment

And if the contractor is not an individual entrepreneur, the responsibility for calculating it, withholding it when paying income and paying it to the budget lies with the customer as a tax agent. The question is whether tax should be withheld already when paying the advance under the contract.

And if so, what to do if the work or services are never completed or provided? In general, excessively withheld personal income tax is subject to refund by the tax agent based on a written application from the taxpayer. The procedure for such a return is prescribed in Art.

231 Tax Code.

It assumes that the return of the surplus is made at the expense of personal income tax amounts subject to transfer to the budget on account of upcoming payments both for the taxpayer himself and for other individuals from whose income the tax agent withholds this tax.

The tax agent must return the excessively withheld amount of personal income tax within three months from the date of receipt of the taxpayer’s application.

Is it possible to pay an advance under a GPC agreement?

And to persons working under civil contracts, money should be given not on account, but in pursuance of a contract concluded with them (assignments, agency, etc.), for example, on the basis of their application for reimbursement of expenses for the execution of the assignment. At the same time, they do not have to prepare an advance report. They hired a person under a GPC agreement.

Sent to another city. At the same time, we will compensate for accommodation and train tickets.

Is it possible to do this: a person pays for all hotels with his bank card, then upon completion of the work he makes an advance report according to which all amounts are compensated to him? With regard to insurance premiums, the Ministry of Finance announced that remuneration paid within the framework of the specified GPA is subject to insurance contributions for compulsory pension and health insurance after the final delivery of the results of the work or its individual stages on the basis of the relevant acceptance certificates

How to reflect GPC in 6-NDFL

The organization also needs to indicate the code of the municipality in which the company’s division is located. Payment for GPC in form 6-NDFL is not indicated in certain sections.

This amount must be indicated in reporting on a general basis. The first section should contain data on income and tax that was calculated and paid on an accrual basis for 1 quarter, half a year, 9 months and a year.

For each tax rate, the first section is completed. Reporting data for the reporting period are indicated in the second section.

If in one tax period personal income tax was paid at different rates, then information for each rate is entered into 6-personal income tax separately. To ensure that the tax office does not impose penalties, you must carefully check the correctness of the information entered.

Based on the specified requirements, the GPC in 6-NDFL is reflected and submitted for each reporting period no later than the last day

Advance under the GPC agreement

Any dependence between the methods of payment for work (services), the timing of their completion (rendering) and the date of inclusion of payments in the calculation base for insurance premiums Law of July 24, 2009

No. 212-FZ does not contain. Thus, neither advances for the upcoming performance of work (rendering services), nor stage-by-stage payments are no different from other payments and remunerations for which the organization is obliged to charge insurance premiums. Include the amounts of advances issued (staged payments) in the calculation base for insurance premiums on the last day of the month in which these amounts were accrued.

3 tbsp. 8 of the Law of July 24, 2009 No. 212-FZ)

This date can be considered the earliest of the following dates: - the date of payment of the advance under a civil contract; - the date of signing the certificate of completion of work (services rendered). Such compensation payments are not subject to insurance premiums on the basis of clause "g" part 1 of Art.

9 of Federal Law N 212-FZ. The object of taxation when paying contributions is only remuneration for work (services) performed (letter of the Ministry of Finance No. 03-05-02-04/189 dated July 14, 2006).

The organization must correctly reflect financial settlements for the results of the work done with the contractor who entered into a civil process agreement in account number 76 from the Chart of Accounts “Settlements with other debtors and creditors.”

Thus, for the employer, signing a GPC agreement brings certain advantages, but for the hired employee it often leads to negative consequences. If for employees who are paid on a time basis, the time sheet

Tax officials explained how to reflect payments under a civil contract in the RSV

September 17, 2021 September 17, 2021 The organization entered into a civil law agreement with an individual.

Do payments under this agreement need to be included in Appendix No. 2 to Section 1? No, it’s not necessary, the specialists of the Federal Tax Service of Russia answered in a letter. The authors of the letter remind that Appendix No. 2 to Section 1 of the DAM form reflects the calculation of the amount of contributions for compulsory social insurance in case of temporary disability and in connection with maternity, based on the amounts of payments made in favor of individuals,

“who are insured persons in the compulsory social insurance system”

And individuals working under civil contracts are not subject to compulsory social insurance in case of temporary disability and in connection with maternity (Art.

Federal Law dated December 29, 2006 No. 255-FZ).

In addition, the Tax Code directly states that payments under civil contracts are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (subclause 2, clause 3, article 3 of the Tax Code of the Russian Federation). Consequently, in relation to an individual receiving remuneration under GPC agreements, deadlines 010-070 of Appendix No. 2 to Section 1 of the DAM are not filled out, the tax department explained.

Moreover, in line 180 of subsection 3.1 of section 3 of the DAM (

“sign of an insured person in the compulsory social insurance system”

) should indicate the value “2” - is not an insured person. Please note: when submitting calculations of premiums, those policyholders who use web services to prepare and check reports (for example, the system for sending reports “”) will feel most comfortable. There, the latest test programs are installed automatically, without user intervention.

If the data entered by the policyholder does not correspond to the current control ratios, the system will certainly warn him about this and tell him how to correct the errors. 26 530 Discuss on the forum 26 53026 530 Discuss on the forum 26 53013 11111 0609 37721 67624 8875 58180 592 Accounting news by email Also read us on Yandex.Zen and on social networks.

The Ministry of Finance explained how to calculate personal income tax and insurance premiums when paying an advance to an individual under a civil contract

August 17, 2021 August 17, 2021 Payments to an individual under a civil law agreement (CPL) are subject to both , and .

But the procedure for calculating taxes and contributions in the case of an advance payment under the GPA will be different.

Experts from the Russian Ministry of Finance draw attention to this in a letter.

For the purpose of calculating personal income tax, the date of actual receipt of income in cash is the day of their payment. This is stated in subparagraph 1 of paragraph 1 of Article of the Tax Code of the Russian Federation. Accordingly, advance amounts received by an individual (who does not have individual entrepreneur status) in a tax period under a civil contract are included in the income of that tax period.

In this case, it does not matter in which tax period the final payment will be made after signing the certificate of work performed (services rendered).

According to paragraph 4 of Article of the Tax Code of the Russian Federation, tax agents are required to withhold the calculated amount of tax directly from the taxpayer’s income upon actual payment.

Therefore, in a situation where an advance is first transferred to an individual, and the final payment occurs after signing the certificate of completion, personal income tax must be calculated, withheld and transferred to the budget from both the advance and the final payment amount.

And it is necessary to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer (Clause 6 of Article of the Tax Code of the Russian Federation). In accordance with the terms of a civil contract, an advance may be paid to the contractor or performer either for the work completely completed (service provided) or for a separate stage of it.

For the purpose of paying insurance premiums, the date of payment and other remuneration is the day of accrual of payments and other remuneration in favor of the employee - an individual (Art.

Tax Code of the Russian Federation). On this basis, the Ministry of Finance draws the following conclusion.

Remuneration paid under a civil law contract is subject to insurance premiums after the final delivery of the results of the work (provision of a service) or its individual stages on the basis of the relevant acceptance certificates for the work performed (services provided) at the time of its accrual in favor of individuals.20 266 Discuss on the forum20 26620 266 Discuss on the forum20 26613 11111 0609 37721 67624 8875 58180 593 Accounting news by email Also read us on Yandex.Zen and on social networks.

Calculation of remuneration under the GPC agreement

Several contracts may be registered for the same employee within the same organization. Contract agreements drawn up for an employee can be viewed in his card at the link GPC Agreements.

To register the terms of a GPC agreement for the performance of work or provision of services for the purpose of subsequent accrual of remuneration to an employee, the document Agreement (work, services) is intended (section Salary - Agreements (incl.

copyright) or from the employee’s card by clicking the button Execute a document - Agreements (GPC) - Agreement (work, services)) (Figure 2): In the Organization field, indicate the organization on whose behalf the agreement is concluded with the employee. In the Date field, indicate the date of registration of the document in information base.

By default, the date is filled in with the current date of the computer. The Number field is not active for the user. The program will automatically assign a number to the document after it is recorded.

When to calculate insurance premiums under GPC contracts

In the matter of paying insurance premiums under a GPC agreement, it is important that when signing such a contract, any hints of its similarity with a standard employment contract are excluded, since in judicial practice there have been cases when a GPC agreement was recognized as an employment contract, and subsequently the company was forced to pay additional insurance premiums and pay penalty for late payment.

The subject of the contract must include work, services or the transfer of rights to property, but not the performance of official functions.

The expected result of the work should be a completed project, equipment in a state of high-quality assembly, rental of premises, etc.

Insurance premiums for GPA in 2021 - 2021

Read about situations in which the courts regard GPA as a labor law in the material.

As the basis for making payment, indicate an order, act, statement (not a time sheet). An employee cannot be required to follow the company’s labor discipline, internal regulations, or subordination, which are accepted for full-time employees.

420 of the Tax Code of the Russian Federation: Subject of the contract Is remuneration subject to insurance premiums Contract, provision of services Taxed Author's royalties Taxed, less the amount of confirmed expenses Alienation of rights to the results of intellectual activity Taxed is the amount reduced by the amount of confirmed expenses Transfer of ownership or temporary use of property (including including lease agreements, donations)

Advance payment under the GPC agreement, insurance premiums

The customer pays the physicist’s income only after the performer has delivered the results of the work and the customer has accepted them (clause.

1 tbsp. 702 of the Civil Code of the Russian Federation). The parties may also provide for an advance payment under the contract, but the final payment occurs upon completion. The features of a civil law contract also result in its differences from an employment contract in terms of taxation and payment of insurance premiums.

According to the GPC agreement, the company must pay taxes and fees, since the individual receives income. But she doesn’t pay all the dues.

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.

Source: https://konsalt74.ru/rsv-avans-po-gph-ili-okonchatelnyj-raschet-67731/

Advance to an individual under a GPC agreement

Thus, income received by an individual under a civil law agreement (GPC) is subject to personal income tax. The organization that is the source of income payment must calculate, withhold and transfer tax to the budget, which, on the basis of clause 1 of Art. 226 of the Tax Code of the Russian Federation is recognized as a tax agent (clause 2 of Article 226 of the Tax Code of the Russian Federation). Thus, we can conclude that, in the opinion of specialists from the Ministry of Finance of Russia, the date of receipt of income in the form of an advance is determined in accordance with the generally established procedure and does not depend either on when the work (services) were performed (rendered) or on the date of signing the act of completed work (services provided), nor from the date of final payment under the contract. That is, the tax should be calculated and withheld at the time of payment of the advance to an individual.

Nuances of calculus

In addition to the customer fulfilling its obligations to pay the appropriate remuneration to the contractor, there is also an obligation to calculate the amounts of insurance contributions to extra-budgetary funds for pension and health insurance. Calculation of contributions must be made in the period when the parties signed the acceptance certificate for work performed and services provided. It is worth noting that if the terms of the contract provide for the transfer of an advance to an individual, it will be subject to insurance premiums, since the above act is not signed by the parties.

The GPC agreement does not provide for payments for sick leave in connection with the illness of the performer, which means there is no need to transfer the corresponding contributions to the Social Insurance Fund to the Social Insurance Fund. In some cases, the contract may provide for contributions from accidents; these points are discussed in detail in the law of July 24, 1998 No. 125-FZ.

As for income tax, all income of an individual is used to calculate it , including within the framework of a civil law agreement.

Is it possible to pay an advance under a GPC agreement?

Thus, income received by an individual under a civil law agreement (GPC) is subject to personal income tax. The organization that is the source of income payment must calculate, withhold and transfer tax to the budget, which, on the basis of clause 1 of Art. 226 of the Tax Code of the Russian Federation is recognized as a tax agent (clause 2 of Article 226 of the Tax Code of the Russian Federation). With regard to personal income tax, the letter explains that an advance received by a contractor who is not an individual entrepreneur under a civil contract for the performance of work is included in the taxpayer’s income for a given tax period, regardless of the period in which the final payment will be made after signing the certificate of completion of work.

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Reflection in the accounting of services under the GPC agreement

Regulatory regulation

In BU, the cost of work (services) under a GPC agreement, depending on the nature and direction of work (services), can form:

expenses for ordinary activities, for example, the provision of consulting and accounting services (clause 5 of PBU 10/99);
the cost of non-current assets, for example, installation of equipment (clause 8 of PBU 6/01);
the cost of inventories, for example, delivery services (clause 6 of PBU 5/01);
non-operating expenses, for example, the services of a lawyer for the preparation of registration documents, patents (clause 11 of PBU 10/99).

In our example, the costs under the GPC agreement for the creation of a design project for a hall for receiving visitors are taken into account as part of expenses for ordinary activities and are recognized at the time of signing the act of provision of services (clause 5, clause 16 of PBU 10/99):

Dt “General business expenses”;
Kt 76.10 “Other settlements with individuals” (chart of accounts 1C).

Trade organizations will use account 44.01 “Distribution costs in organizations engaged in trading activities” (chart of accounts 1C) to account for costs for ordinary activities.

In NU, the cost of remuneration to an employee who is not on staff and is not an entrepreneur is recognized as part of labor costs (clause 21 of article 255 of the Tax Code of the Russian Federation).

If a GPC agreement is concluded with an employee of an organization, then the costs of his remuneration are taken into account as part of other expenses (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation), since in art. 255 of the Tax Code of the Russian Federation does not provide for a separate expense for remuneration to an employee under a contract (Letter of the Ministry of Finance of the Russian Federation dated September 21, 2012 N 03-03-06/1/495).
If the GPA is concluded with an individual entrepreneur, then, depending on the content of the work (services), the costs for it can be taken into account as part of
material expenses (Article 254 of the Tax Code of the Russian Federation);
other expenses (Article 264 of the Tax Code of the Russian Federation).

Accounting in 1C

Services under the GPC agreement, which provides for the payment of an advance, are reflected in 1C with the document Transaction entered manually, transaction type Transaction from the section Transactions - Accounting - Transactions entered manually, button Create.

The amounts of withheld personal income tax and accrued insurance premiums will have to be calculated independently.

Accounting for remuneration under a GPC agreement:

Debit - “General business expenses;
Division - indicates the division in which costs are incurred if accounting is kept by division, in our example - AUP ;
Subconto 1 - Remuneration , i.e. the cost item on which remuneration is reflected;
Credit - 76.10 “Other settlements with individuals”;
Subconto 1 —employee under a GPC agreement, select from the directory Individuals ;
Amount - amount of remuneration;
Amount NU Dt - amount of remuneration;
The amount of NU Kt is the amount of remuneration.

To calculate personal income tax, deductions can be provided for all calendar months of the agreement (Letter of the Ministry of Finance of the Russian Federation dated 04/07/2011 N 03-04-06/10-81).

Personal income tax accounting:

Debit - 76.10 “Other settlements with individuals”;
Subconto 1 —employee under a GPC agreement, select from the directory Individuals ;
Credit - 68.01 “Personal income tax when performing the duties of a tax agent”;
Subconto 1 - Tax (contributions): accrued / paid ;
Amount — personal income tax amount;
The amount of NU Dt is the amount of personal income tax withheld from the employee’s remuneration.

Remuneration for work (services) under a GPC agreement is subject to insurance premiums, with the exception of remuneration to persons who independently pay insurance premiums for themselves (clause 2 of Article 420 of the Tax Code of the Russian Federation).
The reward should include:
insurance contributions for compulsory pension insurance (OPI);
insurance premiums for compulsory health insurance.
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are not subject to payments under GPC agreements (clause 2, clause 3, article 422 of the Tax Code of the Russian Federation).
Insurance contributions to the Social Insurance Fund against accidents and occupational diseases will be subject to remuneration only if the GPC agreement provides for compulsory insurance of the employee against accidents (clause 1 of Article 5, clause 1 of Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ ).

The contract does not provide for insurance of the employee against accidents.

Accounting for insurance premiums in the Federal Compulsory Medical Insurance Fund:

Debit - “General business expenses”;
Division - indicates the division in which the costs are incurred, in our example - AUP ;
Subconto 1 - Insurance premiums , i.e. the cost item on which the insurance costs are reflected;
Loan - 69.03.1 “Federal Compulsory Medical Insurance Fund”;
Subconto 1 - Tax (contributions): accrued / paid ;
Amount - the amount of accrued insurance contributions to the FFOMS;
The amount of NU Dt is the amount of insurance contributions to the Federal Compulsory Medical Insurance Fund reflected in the expenses of the NU.

Accounting for insurance premiums for compulsory health insurance:

Debit - “General business expenses”;
Division - indicates the division in which the costs are incurred, in our example - AUP ;
Subconto 1 - Insurance premiums , i.e. the cost item on which the insurance costs are reflected;
Credit - 69.02.7 “Compulsory pension insurance”;
Subconto 1 - Tax (contributions): accrued / paid ;
Amount - the amount of accrued insurance premiums for compulsory health insurance;
The amount of NU Dt is the amount of insurance premiums for compulsory health insurance, reflected in the expenses of NU.

Income tax return

In our example, the remuneration of Alekhina V.N. is taken into account in the account “General business expenses” and in tax accounting refers to indirect (other) expenses.

In the income tax return, the costs of wages and insurance premiums accrued from them will be reflected in indirect expenses only after the Closing of accounts 20, 23, 25, 26 is carried out in the Closing of the month : PDF

Sheet 02 Appendix No. 2:

page 040 “Indirect costs - total”: wages;
insurance premiums;

including page 041 “amounts of taxes and fees, insurance premiums accrued...”:

insurance premiums.

Sample GPC agreement with advance payment

Refund of unearned advance payment. If an advance payment was made under a contract, but the contractor did not fulfill it, then the customer may request a refund of the amount he paid. In addition, penalties for late completion of work may also be added here.
Reducing the amount of advance payments.

Insurance premiums Insurance premiums are paid on GPC agreements. But only pension contributions and compulsory health insurance contributions are paid. As for 4-FSS reporting, in civil law relations the customer does not pay contributions for occupational diseases and industrial accidents, unless this is expressly provided for in the contract. Insurance premiums are calculated using the same rates as under employment contracts: 22% In the Pension Fund of the Russian Federation 5.1% In the Federal Compulsory Medical Insurance Fund If the customer has the right to benefits expressed in reduced rates, then he has the right to use them in relation to payments for civil contracts. Moreover, if the work is performed (services are provided) on the basis of full or partial prepayment, according to representatives of the Ministry of Finance, then the tax is subject to withholding upon transfer of such (Letters of the Ministry of Finance of Russia dated August 28, 2014 N 03-04-06/43135, dated 26 May 2014 N 03-04-06/24982, dated January 13, 2014 N 03-04-06/360). This position in itself is by no means indisputable.

Insurance premiums

Payments to an individual under civil law contracts, the subject of which is the performance of work (provision of services), are recognized as subject to insurance contributions for compulsory pension insurance and compulsory medical insurance (Part 1, Article 7, Part 1, Article 8 of the Federal Law dated July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”).

Remuneration paid to an individual under a contract is not subject to contributions for compulsory social insurance in case of temporary disability and in connection with maternity, payable to the Social Insurance Fund of the Russian Federation (Clause 2, Part 3, Article 9 of Federal Law N 212-FZ ).

We also note that if the contract provides for the obligation of the organization to pay insurance contributions for compulsory social insurance against accidents at work and occupational diseases for payments made to an individual, the organization is obliged to accrue the above contributions (clause 1 of article 5, clause 1 of article 20.1 Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”). In this case, the contract does not provide for such an obligation, and therefore the specified insurance premiums for payments made to an individual are not charged.

As a general rule, the date of payments, including in the form of an advance, is the date of their accrual (Clause 1, Article 11 of Federal Law No. 212-FZ).

For the amount of the advance payment accrued to an individual with whom the organization has a contract, insurance contributions must be calculated, with the exception of contributions to the Social Insurance Fund of the Russian Federation (consultation with a specialist of the Social Insurance Fund of the Russian Federation E.G. Egorycheva dated January 31, 2012). In this case, the date of accrual of the payment will be the date on which the advance was accrued to the individual (response from the Deputy Director of the Department of Social Insurance Development of the Ministry of Labor of Russia L.A. Kotova dated 08/03/2012).

Note that the accrual of payments, as a rule, means the occurrence of a debt for this payment to an individual. In relation to the advance, the organization does not have any debt, and therefore the date of accrual of the advance, in our opinion, should be considered the date of its payment.

In this case, the contract is terminated, the advance payment is returned by the contractor, therefore, the previously calculated insurance premiums are subject to adjustment. At the same time, on the date of termination of the contract, the deadline for submitting calculations for nine months (according to Part 9 of Article 15 of Federal Law N 212-FZ - no later than the 15th day of the second calendar month following the reporting period) has not yet arrived, and therefore the taxpayer has the right to adjust the amount of contributions accrued from the advance paid in July, i.e. do not include them in the nine-month calculation.

Civil contract (GPC) 2021

This means that the contractor, and now he will receive the status of an employee, will need to pay travel allowances, vacation pay, sick pay, reinstatement of persons dismissed under the GPA, etc. In addition, the tax office and the Social Insurance Fund will need to pay the corresponding, previously unpaid contributions and taxes for the employee who previously acted as a contractor. The fact that employment contracts have been replaced by GPA may be revealed in court not only by the initiative of the inspection authorities, but also by the independent filing of a claim by a “dissatisfied” contractor. The customer is at risk if the GPC agreement is declared invalid. This can happen if the contractor does not have a license to perform a specific type of activity that must be carried out in accordance with the GPC agreement. For example, he will not have a license (permit) for construction.

Personal income tax on payments under a civil contract

Opinion of the Ministry of Finance (one of the latest letters on this topic No. 03-04-05/1733 dated January 23, 2015, there are also a lot of letters with a similar opinion from previous years, the essence is the same everywhere): expenses for travel, accommodation, etc. the performer are associated with his receipt of income. Therefore, the organization’s reimbursement of these amounts is carried out in the interests of the contractor, it is part of the contract price, and personal income tax should be withheld from these amounts. By the way, this point of view was previously supported by the courts (resolution of the FAS Volga District dated October 28, 2008 N A65-610/2007-SA2-22, resolution of the FAS East Siberian District dated November 30, 2006 N A33-6892/06-F02-6252/ 06-S1).
Courts' opinion : payment of compensation does not entail the receipt of economic benefits by the contractor, but is aimed at reimbursing him for expenses associated with the execution of the contract. Therefore, such amounts should not be subject to personal income tax (Determination of the Supreme Arbitration Court of the Russian Federation dated March 26, 2009 No. VAS-3334/09, Resolution of the Federal Antimonopoly Service of the Far Eastern District dated December 16, 2008 No. F03-5362/2008, FAS Moscow District dated March 26, 2013 N A40-37553/12 -20-186).

When receiving income from an organization, a contractor - an individual, as well as a full-time employee, has the right to receive standard tax deductions - for himself or for children (clause 4, clause 1, article 218 of the Tax Code). To receive a deduction, the contractor submits an application and attaches documents confirming the right to the deduction.

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

Please note: the indication in the contract of the contractor’s obligation to independently calculate and pay the amount of personal income tax to the budget is contrary to the norms of tax legislation and does not relieve such obligation from the customer (Letter of the Ministry of Finance dated April 25, 2011 No. 03-04-05/3-292). In addition, personal income tax must be withheld from the contractor’s income (that is, the contractor will receive the amount specified in the contract, minus personal income tax), and not be paid at the expense of the customer’s own funds (clause 9 of Article 226 of the Tax Code of the Russian Federation). Personal income tax on remuneration amounts is withheld in the general manner: at a rate of 13% (from the income of residents) and 30% (from the income of non-residents). At the same time, the tax base also includes the amounts of the contractor’s expenses that are reimbursed by the customer (Letters of the Ministry of Finance dated January 23, 2015 No. 03-04-05/1733, dated September 5, 2011 No. 03-04-05/8-633). If the contract provides for the payment of an advance to the contractor, then personal income tax must also be withheld from the advance amount and transferred to the budget on the day of payment.

Personal income tax from an advance payment to the contractor - pay immediately or wait for the weather by the sea

For these two reasons, the contractor does not need to withhold personal income tax from the advance payment. However, tax inspectors take the opposite point of view, and judicial practice is ambiguous. There are both decisions in favor of withholding personal income tax from an advance payment (resolution of the Federal Antimonopoly Service of the West Siberian District dated October 16, 2009 in case No. A03-14059/2008), and against withholding (resolution of the Federal Antimonopoly Service of the Moscow District dated December 23, 2009 No. KA-A40/ 13467-09). When concluding a civil contract with an individual, an organization may provide for the payment of an advance, especially if the contract is long-term. And where there is income, personal income tax follows as a constant companion. The only question is whether the advance is income, since the rustling of bills in your pocket does not mean that you have received economic benefits. What’s the catch and is it worth rushing to transfer personal income tax if you are paying an advance under a GPC agreement?

Is it possible to pay an advance under a GPC agreement?

According to the Russian Ministry of Finance, advance payments are not subject to insurance premiums. The regulatory authorities indicated that the obligation to pay fees arises for the customer only upon final settlement with an individual, namely: when signing an acceptance certificate for the entire volume of work performed or a separate stage (from the amount specified in this act). As department experts explain, the personal income tax database includes all income of an individual in cash or in kind, as well as in the form of material benefits. Despite the fact that the advance payment is not the final payment to the individual for the work performed (services rendered), the Russian Ministry of Finance believes that such payment is the income of the contractor, from whom the customer must withhold personal income tax. The withheld tax must be paid to the budget no later than the day following the day the prepayment is transferred to the individual (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Personal income tax on an advance under a civil contract must be paid when paying the advance

With regard to insurance premiums, the Ministry of Finance announced that remuneration paid within the framework of the specified GPA is subject to insurance premiums for compulsory pension and health insurance after the final delivery of the results of the work or its individual stages on the basis of the relevant acceptance certificates for the work performed at the time of its accrual in favor of individuals . With regard to personal income tax, the letter explains that an advance received by a contractor who is not an individual entrepreneur under a civil contract for the performance of work is included in the taxpayer’s income for a given tax period, regardless of the period in which the final payment will be made after signing the certificate of completion of work.

Transfer of remuneration under the GPC agreement

Remuneration under the GPC agreement is paid in accordance with the terms of the agreement. In our example, the employee’s remuneration is transferred twice:

advance payment - at the time of signing the contract
final payment - after signing the act of provision of services.

The final amount to be paid is calculated manually by the accountant:

Payment is processed in the same way as an advance payment

Is it necessary to use CCP when paying remuneration under a GPC agreement to an individual who is not an individual entrepreneur?

No, you do not need to use CCT. The Ministry of Finance explained that the party providing the services, in this case an individual, must punch the check. But individuals who are not individual entrepreneurs are not required to use cash register systems (Letter of the Ministry of Finance dated July 25, 2018 N 03-01-15/52265). More details The controllers have made it clear: cash register for payments under GPC agreements, for accountants, etc.

Advances under a contract with an individual

A contractor receiving remuneration for which a rate of 13% is provided has the right to a professional tax deduction in the amount of expenses actually incurred and documented by him directly related to the performance of work (clause 3 of article 210, clause 2 of article 221 of the Tax Code of the Russian Federation , see also Letter of the Ministry of Finance of Russia dated June 16, 2016 N 03-04-05/35131). The right to a professional tax deduction is exercised by the taxpayer submitting a written application to the organization - the tax agent (Article 221 of the Tax Code of the Russian Federation). Chapter 34 of the Tax Code of the Russian Federation does not directly provide for how the date of accrual of remuneration paid in advance is determined. According to the Ministry of Finance of Russia, on the issue of calculation and payment of insurance premiums in accordance with Chapter. 34 of the Tax Code of the Russian Federation, one should be guided by the previously given clarifications of the Ministry of Labor of Russia on the relevant issue (Letter dated November 16, 2016 N 03-04-12/67082).

Justifications for insurance premiums

The Ministry of Finance published letter No. 03-15-06/12725 dated February 21, 2020, which brings together the requirements of the Tax Code of the Russian Federation for such transactions. The remuneration that the customer accrues and pays to the contractor based on the results of the latter’s fulfillment of contractual obligations must be included in the base for calculating the amount of contributions paid to extra-budgetary funds (Article 420 of the Tax Code of the Russian Federation). As noted above, there is no need to transfer contributions to the Social Insurance Fund.

Consequently, the organization must take into account the amount of remuneration under the GPC in order to determine the basis for calculating contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund . The organization must maintain special cards in which, for each individual, information is kept on the income received and the amount of calculated contributions, including under GPC agreements. The month of recognition of income under such an agreement corresponds to the date of the acceptance certificate for work and services.

The obligation of the organization to maintain personal cards for recording the amounts of remuneration and insurance premiums is enshrined in Art. 431 Tax Code of the Russian Federation.

The deadline for transferring the amount of contributions should not be later than the 15th day of the month following the one in which the accruals were made (clause 3 of Article 431 of the Tax Code of the Russian Federation).

In letter dated June 23, 2021 No. 03-04-05/54027, the Ministry of Finance once again emphasized the above provisions of the Tax Code of the Russian Federation, which only emphasized their relevance. Also, the similarity of the positions of the June letter with the February letter indicates the unchanged position of the ministry on this issue.

The customer organization must accrue contributions for compulsory health insurance and compulsory medical insurance to the relevant extra-budgetary funds only on the basis of an act signed by the parties.

Let's look at examples:

In accordance with the terms of the contract, the customer must pay the contractor a twenty percent remuneration from the moment the contract is signed; the calculation of insurance premiums in this case is not required.
Based on the concluded GPC, the organization owes a twenty percent remuneration from the moment of signing the acceptance certificate, in this case, insurance premiums are accrued in the month corresponding to the date of signing.

Registration under the GPC agreement in 2021

identification data of the customer and contractor (details of the organization, full name and passport data of the individual);
date and place of compilation;
subject of the contract (the essence of the work or services for which the contractor will receive payment);
amount of payment under the contract (exact amount, date of payment, attached payment schedule for partial payment);
responsibilities of the parties (use of materials and tools, who pays for what during the execution process, the possibility of intermediate checks of completion, etc.);
presence/absence of notarization of the contract;
personal issues (non-disclosure of information, confidentiality, etc.);
force majeure circumstances under which the contract becomes invalid;
deadline for completing work or providing services;
procedure for receiving the result (attachment of a sample acceptance certificate);
additional conditions (negotiated individually);
signatures of the parties with transcripts.

Contract agreement When the contractor's party undertakes to perform work assigned by the customer. The result is drawn up in an act of acceptance and transfer of work and payment is made for the work after completion in the agreed volume. GPC agreement for the provision of services. This group of agreements combines different types of agreements - an agreement of assignment or paid provision of services, a storage agreement, and others. The main idea is to provide a specific service for a pre-agreed fee.

21 Dec 2021 marketur 893

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The savings are obvious

There are two parties involved in the contractual relationship – the contractor and the customer. The contractor undertakes to perform certain work according to the customer’s instructions and deliver it to the customer for the appropriate fee. That is, a contract is an agreement to perform work. Payments under civil contracts, the subject of which is the performance of work or the provision of services, are recognized as subject to taxation as “pension” and “medical” contributions.

But contributions to compulsory social insurance in case of temporary disability and in connection with maternity do not need to be accrued and paid from payments to the contractor.

This is stated in subparagraph 2 of paragraph 3 of Article 422 of the Tax Code of the Russian Federation.
Example 1
The company pays insurance premiums at the general rate - 30%. Petrov's salary is 33,700 rubles. Ivanov works under a contract, the remuneration for which is 33,700 rubles. The company pays pension contributions at a rate of 22%, medical - 5.1%, insurance for temporary disability and in connection with maternity - 2.9%. Amount of insurance contributions for payments to Petrov per month is 10,110 rubles. (RUB 33,700 x 30%). Insurance premiums in case of temporary disability and in connection with maternity are not accrued for Ivanov’s remuneration under the contract. Therefore, the amount of contributions is 9132.7 rubles. (RUB 33,700 x 27.1%).