The essence of any civil law document is that the performer undertakes to perform certain work, and the customer to accept it and pay for it. Article 702 of the Civil Code of the Russian Federation obliges this. There are many agreements of this type, concluded between a legal entity and an individual or an individual and an individual, which do not have registration as a subject in an entrepreneurial business. Nevertheless, there is an exceptional list, which includes a contract for the provision of services.

Civil law contract with an individual for the provision of services

A civil law contract for the carriage of goods or baggage, loading or other services defines the subject of the contract as a specific result of labor. In this respect, an employment contract differs from a legal one. In this case, the driver receives payment for the result of the work performed, and not for the work process, and does not transfer payments to the fund. An agreement concluded with an individual indicates that the contractor undertakes the performance of the work at his own peril and risk. This is due to the fact that this type of contract does not apply to labor, which means that he himself is responsible for his life. In addition, a contract worker cannot receive benefits and is not subject to the ETR rules of the customer.

How to conclude?

This agreement is concluded between two entities, where the person providing the work can be both an organization and an entrepreneur. A great example is luggage transportation. This work requires filling out a form, a sample of which can be downloaded below. The contract specifies:

• A list of work that the performer is required to do.
• Deadline for completion and submission of work.
• Conditions and remuneration.
• Other conditions: unforeseen circumstances and liability.

This form is legal in nature, it must not only be signed by both parties, but also legally certified by a notary. This is necessary in order to avoid fraud. If you do not properly draw up a one-time document, then in case of fraud, neither the law nor its representatives will be able to influence the situation.

When the activity is completed by the contractor, this is also recorded by the relevant documents provided for in the contract. Usually these are acts of acceptance and transfer of services performed. The act must be concluded by two persons, because it is the basis for the payment of money. There is no specific amount of remuneration, it is negotiated by the contractor, after which it is written in the contract. It happens that the indicated cost changes, but for this you need to make changes to the form itself.

Conclusion of an agreement for the provision of services with a foreign person

The conclusion of an act with a foreigner has a typical format. However, you need to know his time in Russia, as this affects taxes. When filling out personal data, do not forget to enter a clause on a work permit for a foreigner.

Between two persons

When a GPA is concluded between two individuals, the customer does not have the right of a tax agent in relation to the contractor. In this regard, it is better to include in the standard contract a clause on the independent payment of tax by the contractor on the income of an individual.

How to conclude a contract with an individual entrepreneur for the provision of services?

The execution of such an act entitles the customer to charge the full amount of damages to the contractor. This GPA can be regarded as entrepreneurial, that is, related to entrepreneurial activity. Such an unfavorable difference entitles a tax institution to apply the rule to individuals: an individual may be required to pay income tax in the manner prescribed by Chapter 25 of the Tax Code of the Russian Federation and value added tax in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation.

Taxation and contributions

Concluding a civil law pact for the provision of services is beneficial for both the contractor and the customer in terms of taxation. If the contractor is not an individual entrepreneur, then the customer withholds personal income tax when paying remuneration. Taxation is 13%, and if the agreement is concluded with a non-resident, then 30% should be withheld. A non-resident is a person who stays on the territory of the Russian Federation for less than 183 days within 12 consecutive months. When the employer pays the contractor an advance, the above contribution is also withheld. Often there are cases in which personal income tax was not withheld. It is very important for the employee himself to report this to the tax office.

Standard form of a civil law contract with an individual

A typical template must include the following data:

• passport details of both parties;
• subject of the contract;
• rights and obligations of the parties;
• the cost of the act;
• responsibility of persons;
• other conditions;

Civil law contract with an individual - changes

2018 brought some changes to the law:

• If all the costs of the work are borne by the customer, then he pays the contractor a smaller amount (this must be included in the document).
• If the employee has all the necessary materials or he buys them himself, then this is also recorded in the document. Therefore, the pay will be higher.
• The contractor is entitled to claim professional and standard tax.

What to look for in 2018 - a list of changes

January 2016 brought some changes to the GPA that need to be carefully considered:

• When for some reason the contribution was not paid by the end of the current year, a fine is imposed.
• The remuneration must include the amount for medical and pension insurance. Contributions paid from the FSS do not need to be charged for their payment under the GPA.
• Please note that the accident insurance premium will be charged if it is specified in the contract itself.

What is the term for the payment of funds under the contract?

" № 6/2016

Commentary on the Letter of the Ministry of Labor of Russia dated March 30, 2016 No. 17-4 / OOG-493.

The Letter of the Ministry of Labor of Russia dated March 30, 2016 No. 17-4 / OOG-493 addresses the issue of calculating insurance premiums for payments made under a civil law contract for the performance of work (provision of services).

A civil law contract (GPA) is concluded with an individual who is not an individual entrepreneur. GPA has a fundamental difference from the employment contract - the independence of labor. The person who is the performer (contractor) independently organizes activities to fulfill the obligations stipulated by the contract: determines the necessary working conditions, plans the time required to complete the work, the nature and amount of work for a certain period, etc. If, having entered into the GPA, actually works according to employment contract, then on the basis of Art. 19.1 of the Labor Code of the Russian Federation, these relations can be recognized as labor relations.

The procedure for imposing insurance premiums on payments in favor of individuals depends on the nature of the concluded agreement. Based on Art. 7 and 8 of Federal Law No. 212-FZ, payments and other remuneration made within the framework of labor relations are subject to insurance premiums to the PFR, FFOMS, FSS in the general manner.

Payments to individuals on the basis of the GPA are subject to insurance premiums, taking into account the following features:

• contributions to the PFR and FFOMS are accrued according to general rules and at the same rates as for employment contracts;
• contributions to the FSS are not accrued on any remuneration paid to individuals under the GPA (clause 2, part 3, article 9 of Federal Law No. 212-FZ);
• all types of compensation payments related to the expenses of an individual in connection with the performance of work, the provision of services under the GPA are not subject to insurance premiums (clause "g", clause 2, part 1, article 9 of this law);
• are accrued on the date of accrual of remuneration for work performed and services rendered (clause 1, article 11 of Federal Law No. 212-FZ), and in the case of an advance payment stipulated by the contract, on the date of advance payment.

note

Individuals performing work on the basis of the GPA, the subject of which is the performance of work and (or) the provision of services, are subject to compulsory social insurance against accidents at work and occupational diseases, if, in accordance with these contracts, the customer is obliged to pay insurance premiums to the insurer (Article 5 Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”).

The commented letter discusses the issue of imposing insurance premiums on compensation payments for travel and accommodation at the place of work of an individual with whom the GPA is concluded. Representatives of the Ministry of Labor come to the conclusion that these payments are compensatory and, accordingly, are not subject to insurance premiums. This point of view is fully consistent with the norms of the current legislation. Moreover, the Ministry of Labor adheres to this position consistently. Thus, in Letter No. 17-3/B-80 dated February 26, 2014, it was noted that the costs of the work contractor under the work contract incurred in the course of work performance, in particular, travel and accommodation costs at the place of work performance, are not subject to insurance premiums. . The amount of the remuneration for the work performed is subject to contributions in the generally established manner. At the same time, it is important that the expenses of the contractor are documented (see also Letter of the Ministry of Labor of Russia dated January 22, 2015 No. 17-4 / OOG-63).

All payments and the procedure for their implementation must be agreed directly in the contract itself. By virtue of Art. 709 of the Civil Code of the Russian Federation, the contract specifies the price of the work to be performed or methods for determining it. The price in the work contract includes compensation for the contractor's costs and the remuneration due to him. In this case, the price of the work can be determined by drawing up an estimate, then the estimate becomes part of the contract from the moment it is confirmed by the customer.

The GPA contractor (individual) is obliged to submit documents confirming the purchase of materials, travel to the place of work, accommodation during the performance of work, etc. The performance of work and their delivery are confirmed by a certificate of completion signed by the customer.

When concluding a GPA, it is necessary to clearly spell out the provisions of the contract that separate remuneration and compensation payments. This will avoid mistakes and additional charges of insurance premiums, fines and penalties.

With regard to the issue under consideration, the Resolution of the AC VVO dated May 22, 2015 No. F01-1662 / 2015 in case No. A31-7662 / 2014 is of interest: all courts refused to invalidate the decision of the Pension Fund, issued on the basis of the results of the audit. The issue price is more than 2 million rubles. The crux of the matter is as follows. The PFR, together with the FSS, carried out a scheduled on-site inspection of CJSC, during which an underestimation of the base for calculating insurance premiums was revealed. Accordingly, insurance premiums were additionally assessed, penalties and fines were accrued.

In the opinion of the control authorities, the base unreasonably does not include the amount of expenses for food and compensation payments for the rotational and traveling nature of the work. Individuals - recipients of the said amounts performed work within the framework of civil law relations (under work contracts concluded with CJSC).

The court found that individuals worked on a rotational basis at the facility - a residential building under construction with 90 apartments. CJSC compensated for the cost of meals in the canteen (twice a day) and paid compensation for the rotational nature of the work. The documents were formatted as follows. Contracts indicate the cost of work, but the list of contractor's costs, the amount and procedure for their compensation are not established. In the acts of work performed, payment is divided into wages and "compensation on a rotational basis".

According to representatives of the FIU, the concept of "compensation for the rotational method" within the meaning of Art. 709 of the Civil Code of the Russian Federation is not applicable to the work contract. Such compensations are not the costs of the contractor, therefore, the amounts paid to individuals as compensations for the rotational and traveling nature of work under work contracts are subject to insurance premiums. Payment for food to employees with whom work contracts are concluded is not provided for by Art. 168.1 and 302 of the Labor Code of the Russian Federation, are not the costs of the contractor, therefore, the amounts paid for these purposes are also included in the insurance premium base.

CJSC tried to reclassify the GPA concluded with these persons into employment contracts, and bring the costs incurred under Art. 168.1 "Reimbursement of expenses associated with official trips of employees whose permanent work is carried out on the road or has a traveling character, as well as with work in the field, expeditionary work" of the Labor Code of the Russian Federation.

However, the courts, after analyzing the submitted materials, came to the conclusion that the work contracts concluded between the company and individuals do not allow them to be qualified as labor contracts, since the terms of these contracts do not meet the requirements established by Art. 56, 57 of the Labor Code of the Russian Federation. The specified contracts:

• there is an opportunity not to pay for poor-quality work;
• responsibility for non-compliance with safety regulations is assigned to the performer of the work, and not to the employer;
• acceptance of work must be carried out according to the act;
• a fine was established for appearing at the workplace in a state of intoxication, which, by virtue of the law, cannot be provided for by an employment contract.

note

The judges pointed out that if an individual works in an organization under a civil law contract, the relationship between such a person and the organization is governed by the norms of the Civil Code of the Russian Federation, in connection with which the guarantees and compensations provided for in Art. 164, 168.1, 313 of the Labor Code of the Russian Federation, including those related to the traveling nature of work, do not apply to these persons.

The arbitrators noted the following. Any costs of the contractor in the contracts are not defined. The organization did not provide evidence of the existence and incurring of such costs by contractors. The amount of compensation for work and the cost of two meals a day within the meaning of Art. 709 of the Civil Code of the Russian Federation cannot be attributed to the costs of the contractor, since these costs were borne by CJSC. Accordingly, disputed payments do not fall under the concept of compensation payments related to the reimbursement of expenses of an individual in connection with the performance of work, the provision of services under civil law contracts (paragraph “g”, subparagraph 2, paragraph 1, article 9 of Federal Law No. 212 -FZ). Therefore, insurance premiums are additionally assessed by the control authorities lawfully.

In conclusion, we emphasize once again: it is important to correctly draw up both the contract itself and the act of work performed. Only in this case, payment by the organization for travel to the place of work performance and accommodation at the place of work performance for natural persons - performers will be recognized as compensation for the expenses of these persons as part of the implementation of the GPA and exempted from taxation of insurance premiums to the Pension Fund of the Russian Federation and FFOMS.

Federal Law No. 212-FZ dated July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Compulsory Medical Insurance Fund”.

To perform one-time work, you can hire an employee and conclude a GPC agreement with him. Taxes, as for any employee, will need to be withheld and contributions transferred. The only thing that the GPC agreement will save on is contributions to the Social Insurance Fund, there are no exceptions for taxes.

If you run your business in Elba, then, of course, you are aware that Elba keeps records of employees, both full-time and non-staff, including those working under GPC agreements. Accordingly, Elba also makes all calculations in terms of taxes and deductions. However, how to draw up a GPC agreement? Sometimes you need the simplest one, sometimes an employee comes with whom you need to separately discuss and prescribe the conditions, but you never know what happens, that’s why they are GPC agreements to draw them up individually. Looking for samples, changing samples is far from the best option, neither in terms of convenience, nor in terms of literacy. After all, a contract is a legally significant document, and it must be taken seriously. Therefore, you can recommend your review of the Documentoved legal web service, the most popular and widespread in Russia, and, in fact, having no analogues, tens of thousands of enterprises throughout the country pass through it every year. This is a very convenient and reliable way, in addition to excellent interactive when working with documents, you can contact both the legal base and the service consultants!

GPC Agreement - taxes and contributions

For the employee with whom the GPC agreement is concluded, the company is obliged to transfer taxes as a tax agent. It's about VAT. Personal income tax is withheld at the following rates:

• 13% - for residents;
• 30% - for non-residents.

It is necessary to withhold and transfer the tax on the day the employee is paid the remuneration, in the amount assigned in the civil law contract. In order to avoid misunderstandings, when concluding an agreement between the parties, it is better to write down the withholding of personal income tax as a separate paragraph. As practice shows, when agreeing on a price for work, employees lose sight of the fact that it is necessary to withhold tax from the amount due to him. If a civil law contract is concluded with an individual entrepreneur, he must transfer income tax for himself.

The employer must transfer insurance premiums for mandatory pension and medical insurance to the Pension Fund of the Russian Federation even when a GPC agreement is concluded. Taxes are withheld from the employee, and the company pays contributions “out of pocket”. If payments to the Pension Fund must be made without fail, then to the FSS - at the discretion of the customer. There is no need to pay contributions for insurance for the period of disability and for maternity, and the employer can pay for injuries on his own initiative. But the desire to insure your employee against an accident at work must be specified in writing as a separate clause in the GPC agreement. Only then, upon the occurrence of an insured event, the employee will be able to receive social benefits.

GPC agreement - taxes for the employer

All expenses of the organization must be economically justified. Only in this case the tax base decreases. This should be borne in mind when a GPC agreement is concluded. The taxes that a firm pays on financial results (profits or STS) can be reduced by reasonable and justifiable costs. What does it mean? Firstly, a civil law contract must be drawn up in accordance with the Civil Code of the Russian Federation. Otherwise, it will be invalid and it will not be possible to recognize expenses on it. Secondly, the GPC agreement should not have signs of an employment contract. Otherwise, the employee will be recognized as a full-time employee, and additional contributions to the Social Insurance Fund and penalties will be accrued on his earnings. Thirdly, the agreement can only be concluded with a freelancer. In this case, when a GPC agreement is concluded, the USN tax cannot be reduced by the expenses incurred. Some time ago, this requirement was also relevant for income tax. The Ministry of Finance in its letters No. 03-03-06/4/115 of 22.08.2007 and No. 03-03-06/3/7 of 27.03.2008 clarified the situation and it was decided to take into account the costs of civil law contracts with full-time employees others. When concluding an agreement for contract work with an employee who is already fulfilling his obligations under an employment contract, the following points should be taken into account:

• work in the GPC agreement must differ from its functions prescribed in the employment contract;
• the work indicated in the GPC agreement should be directly related to the activities of the organization;
• at the end of the work, the parties must sign the act of acceptance / transfer.

When hiring a new employee, the employer is required to document the relationship. In addition to a labor contract, a civil law contract can be drawn up.

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What are the nuances of a GPC agreement with an individual? Relationships related to labor activity can be based not only on labor legislation, but also on civil law.

The Civil Code of the Russian Federation provides for a number of contracts that take place in certain types of activities. What are the features of civil law contracts signed with individuals?

What you need to know

Often, a business entity may need the performance of certain services by a private person.

At the same time, the work is of a one-time nature and the design of a standard one with the introduction of a staff unit is impractical.

But at the same time, the lack of documentation of relations becomes a violation of the law and deprives the parties of guarantees, since the obligations are not confirmed by anything.

This type of contract has several varieties. In many ways, it is similar to an employment contract, but there are significant differences.

So the GPC agreement should be such not only in its form, but also in its immediate essence. Some of the wording of the employment contract is categorically unacceptable.

It is important to clearly understand the difference between labor and civil law contracts.

Often, employers try to "mask" labor relations under civil law. This is explained by the lack of certain obligations on the part of the employer.

Therefore, it is not surprising that the control authorities especially carefully check the GPC agreements with individuals.

For the replacement of an employment contract with a civil law contract, there is administrative responsibility in the form of an imposed fine.

As an example, an employee is taken by a driver for periodic as needed.

In this situation, there is an employment contract, since the duration of the contract is not defined and the work is related to the performance of management tasks.

Or a driver is hired to carry a specific load to a specific destination. This is already a GPC agreement, since the work is one-time and the final result is determined.

Definitions

A civil law contract is an agreement between the parties on the performance of specific work. The subject of the contract is the end result.

At the same time, the employer cannot dictate how the work should be performed, he can only demand that the result be provided at the end of the contract.

The main aspects of the GPC agreement are:

• subject of the contract;
• participants in the relationship;
• execution period;
• amount and method of payment.

The fulfillment of the task under the GPC agreement is fixed by the acceptance certificate. Upon acceptance, payment is made.

But the agreement may also provide for a phased acceptance of work, while remuneration is also paid in installments.

When an employee works under a GPC agreement, the process of performing work is not important for the employer. That is, he is not required to pay overtime or sick leave.

Only the total of works specified in the contract as the subject of contractual relations matters. Special mention should be made of the act of acceptance and transfer of completed works.

A unified form of such a document is not provided, since they can be very different. Basically, the customer himself develops the desired form.

But the act is the primary accounting document. Therefore, it must contain the required details provided for.

Regarding the parties to the contract, it should be noted that the employer and the employee cannot be such, as in labor relations.

In this case, the side of the employer is represented by the customer, and the side of the employee is the contractor. The term for concluding a GPC agreement and the number of such agreements are not regulated by law.

The main goal of a civil law contract is to obtain the agreed result on time.

Improper performance of work or failure to meet deadlines become a reason for collecting a penalty from the contractor in favor of the customer.

What are the agreements

Civil law contracts have several varieties, depending on the type of work ordered.

The following GPC agreements are distinguished:

• paid services;
• contract;
• transportation;

In general, GPC agreements can be divided into two general categories - and the provision of services.

Under contract contracts, the subject of the agreement is the work or a certain amount of work that the contractor must perform.

According to the contract for the provision of services, specific services are provided accordingly. Depending on what you need to receive, services or work, and the type of contract is selected.

Current regulations

An employment contract can be drawn up for an unspecified period ().

When terminating an employment contract, the employer needs to comply with a number of specific requirements - to notify the employee in a timely manner of the termination of legal relations, to pay certain.

In the case of a GPC agreement, no notifications are required, the contractual relationship ends simultaneously with the acceptance and payment of work.

Video: the GPA agreement is different from the Employment Agreement

After the work is accepted and paid for, the customer is not responsible to the contractor.

Sample Fill

When a GPC agreement is drawn up for the first time, it is advisable to familiarize yourself with examples of such agreements.

Firstly, this will avoid significant errors, due to which the concluded contract can be recognized as labor. Secondly, you can more clearly understand the structure of the document.

Frequently asked Questions

The labor of individuals can be used on the basis of civil law relations.

Such a design is especially advisable when it is necessary to perform specific work with obtaining no less specific results.

But at the same time, individuals themselves must understand the difference between labor relations and civil ones.

Sometimes, when hiring a new employee, the employer offers to conclude an employment agreement, but does not make an entry in the work book. Most likely, in this case, a GPC agreement will take place.

This means that the employee will not be able to count on receiving social guarantees in the form of annual, sick leave and severance pay at.

Moreover, the employer can unilaterally terminate civil law relations at any time.

Is it possible for an employee to challenge a civil contract if in reality there are labor relations? Yes, the employee can demand requalification of the contract in court.

To do this, you need to prove the existence of a certain workplace, compliance with the work schedule and work schedule, and compliance with the orders of the employer.

For the employer, the consequences of retraining the GPC agreement into a labor one will be:

• the need for additional taxes;
• bringing to administrative responsibility;
• restoration of the employee's rights in relation to the guarantees provided for by labor legislation.

But there are some nuances relating directly to the civil law agreement. This is taxation and the possibility of drawing up such an agreement between individuals.

What taxes are paid in this case

Important! The condition of the contract, which provides for the obligation of the contractor to pay personal income tax, contradicts the Tax Code and does not remove this obligation from the customer.

In addition, the tax is withheld from the income of the performer and, consequently, he receives the amount of payment already for. According to clause 9 of article 226 of the Tax Code, tax cannot be paid from the personal funds of the customer.

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The remuneration of an individual under a civil law contract is income subject to personal income tax and constitutes an object of taxation of insurance premiums. But the dates for calculating payroll taxes on such remuneration do not match.

personal income tax from payments under the GPA

Personal income tax is withheld from the amount of remuneration of an employee - a tax resident of the Russian Federation at a rate of 13%, a non-resident - at a rate of 30%.

GPA advances

The terms of a civil law contract may provide for advance payments to an individual. The final payment occurs after the signing of the certificate of completion. In this situation, personal income tax must be calculated, withheld and transferred to the budget with each of the payments. For personal income tax purposes, the date of signing the acceptance certificate of work does not matter, since the date of actual receipt of income in the form of remuneration under a civil law contract is the day of its payment (Letter of the Ministry of Finance of Russia dated July 21, 2017 No. 03-04-06 / 46733) .

GPA for work abroad

It happens that an individual enters into a civil law contract with a Russian organization to perform work abroad. The issue of taxation of personal income tax on income paid under this agreement depends on its tax status. Clarifications are given in the letter of the Ministry of Finance of Russia dated September 6, 2016 No. 03-04-06 / 52159.

For tax residents of the Russian Federation, the object of personal income tax is income received by them both from sources in Russia and from sources outside it. For individuals who are not tax residents of the Russian Federation, the object of personal income tax is only income received from sources in Russia (clause 2, article 269 of the Tax Code of the Russian Federation). Income received from sources outside Russia includes amounts paid for the performance of labor or other duties, work performed, services rendered, actions performed outside the Russian Federation (subclause 6, clause 3, article 208 of the Tax Code of the Russian Federation).

Since an individual performs work on the territory of a foreign state, the remuneration paid to him refers to income from sources outside the Russian Federation. Therefore, the amounts of remuneration will be subject to personal income tax if the employee is a tax resident of the Russian Federation, and will not be subject to personal income tax if the individual is not a tax resident of the Russian Federation.

Travel and accommodation

Within the framework of a civil law contract concluded with an individual, the organization can pay for his travel and accommodation. In a letter dated May 23, 2016 No. 03-04-06 / 29397, the Ministry of Finance of Russia expressed the opinion that the taxation of personal income tax for such payments depends on the party interested in it. If the payment is made in the interests of the contractor, personal income tax must be withheld. If it's for the benefit of the customer, it's not necessary. That is, an interested party can be considered a party that, in accordance with the terms of the contract, bears the costs of travel and accommodation of the contractor.

Although the Ministry of Finance traditionally (without specifying the interests of the parties) believes that if the cost of travel is compensated for the contractor under the GPA, the individual receives income in kind. Therefore, it is necessary to charge income tax.

Lease contract

There are nuances of taxation of income paid under lease agreements.

A Russian company that pays rent to a citizen who is not an individual entrepreneur is a tax agent for personal income tax (letter of the Ministry of Finance of Russia dated June 2, 2015 No. 03-04-06 / 31829). That is, she is obliged to calculate personal income tax from the rent, withhold tax when it is paid and transfer it to the budget (clauses 1, 4, 6 of article 226 of the Tax Code of the Russian Federation).

However, quite often tenant organizations stipulate in the lease agreements that the citizen pays the tax on his own. You can't do that. The tax agent is not entitled to shift his duties to the recipient of income (clause 5, article 3 of the Tax Code of the Russian Federation). The inclusion of such a condition in the lease agreement is contrary to the norms of the Tax Code and will be recognized as void (clause 2, article 168 of the Civil Code of the Russian Federation).

In addition, if the inspectors find this violation, they will fine the organization for failing to fulfill the duties of a tax agent. Penalty - 20% of the amount of tax to be withheld and transferred to the budget (Article 123 of the Tax Code of the Russian Federation).

Author's royalties

A special procedure for granting a deduction is established for remuneration paid under an author's agreement for the creation, performance or use of works of science, literature and art.

So, if the expenses associated with the receipt of royalties cannot be documented, the professional deduction is provided in the following amounts:

Type of remuneration	Amount of deduction (as a percentage of the amount of accrued income)
For the creation of literary works	20
For the creation of artistic and graphic works, photographs for printing, works of architecture and design	30
For the creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theater and film decoration art and graphics, made in various techniques	40
For the creation of audiovisual works (video, television and film)	30
For the creation of musical works:
- musical stage works (operas, ballets, musical comedies);	40
– symphonic, choral, chamber works, works for brass band, original music for film, television and video films and theatrical performances;	40
– other musical works, including those prepared for publication	25
For the performance of works of literature and art	20
For the creation of scientific works and developments	20
For discoveries, inventions, utility models and creation of industrial designs (to the amount of income received in the first two years of use)	30

EXAMPLE 1. PIT FROM THE AMOUNT OF REMUNERATION UNDER THE AUTHOR'S AGREEMENT

Passive LLC pays S.S. Petrov reward for the creation of the book under the author's agreement.

Petrov is not an individual entrepreneur.

The amount of remuneration is 9800 rubles.

Petrov does not have documents confirming the costs of creating the book.

"Passive" can provide Petrov, upon his application, with a professional tax deduction in the amount of:

9800 rub. × 20% = 1960 rubles.

Petrov's income subject to personal income tax will be:

9800 rub. - 1960 rubles. = 7840 rubles.

The amount of personal income tax that is subject to withholding from the amount of Petrov's remuneration will be:

7840 rub. × 13% = 1019 rubles.

Accounting for GPA income

The organization is obliged to keep records of the income that it pays to persons working under a civil law contract.

Accounting for income must be kept in tax registers, which the company must develop independently. These registers must contain mandatory details, which are established by paragraph 1 of Article 230 of the Tax Code.

When calculating tax, the amount of income under the agreement can be reduced by the standard tax deduction at the request of the employee. This deduction can be obtained from the employer or the tax office at the place of your registration. When receiving a deduction from the tax office, the employee submits an income declaration at the end of the year, attaching an application and documents confirming such deductions to it.

The amount of remuneration may be reduced by a professional tax deduction.

A professional tax deduction is the sum of all documented costs associated with the performance of work under a civil law contract (for example, the cost of materials used).

Such a deduction is granted on the basis of the application of the person receiving the remuneration. This statement can be made like this.

For each person to whom the organization paid remuneration under a civil law contract during the year, they draw up a certificate of income of an individual in the form No. 2-NDFL.

The certificate indicates all the income that a person received in the organization.

This certificate is submitted to the tax office no later than April 1 of the year following the year of payment of remuneration.

Insurance premiums for payments under the GPA

Remuneration under civil law agreements (except for a lease agreement) and for driving services under a vehicle rental agreement with a crew is subject to mandatory pension insurance contributions and mandatory health insurance contributions.

For the purpose of paying insurance premiums, the date of payment of remuneration is the day of its accrual. This means that insurance premiums from remuneration under a civil law contract must be accrued at the time of signing an act of acceptance of work performed (services rendered) with an individual. This can be both after the delivery of the results of work and final settlements, and after the delivery of individual stages of work and the payment of advance amounts (Letter of the Ministry of Finance dated July 21, 2017 No. 03-04-06 / 46733).

EXAMPLE 2. HOW TO CALCULATE INSURANCE PREMIUM FOR THE AMOUNT OF REMUNERATION UNDER A CONTRACT AGREEMENT

The remuneration under the contract between Aktiv JSC and Ivanov, who is not an individual entrepreneur, for the performance of work is 33,700 rubles.

In the reporting year, Aktiv pays contributions to OPS at a rate of 22%, to OMS - at a rate of 5.1% (22.7% in total).

Situation 1

Payment of remuneration is carried out in full after the completion of all work on the basis of the act of acceptance of work. On the date of signing the act of acceptance and transfer of work, the accountant will accrue insurance premiums for the entire amount of remuneration under the contract. The amount of contributions will be 9132.7 rubles. (33,700 rubles × 27.1%).

Situation 2

Payment of remuneration is carried out in two parts: before the start of work, an advance payment in the amount of 5,000 rubles is paid, the final payment is made after the completion of all work on the basis of a work acceptance certificate.

The accountant will accrue insurance premiums for the entire amount of remuneration under the contract on the date of signing the act of acceptance and transfer of work. The amount of contributions will be 9132.7 rubles. (33,700 rubles × 27.1%).

Situation 3

The remuneration is paid in two parts:

RUB 16,850 - for the implementation of the first stage of work on the basis of the act of acceptance and delivery of work;

RUB 16,850 - after the completion of all work on the basis of the act of acceptance of work.

The accountant will calculate insurance premiums:

For the amount of remuneration for the implementation of the first stage of work as of the date of signing the act of acceptance and transfer of work. The amount of contributions will be 4566.35 rubles. (16,850 rubles × 27.1%);

For the amount of remuneration for the performance of all work under the contract (final settlement) as of the date of signing the act of acceptance and transfer of work. The amount of contributions will be 4566.35 rubles. (16,850 rubles × 27.1%).

When calculating insurance premiums, the amount of remuneration paid under an author's or license agreement may be reduced by all documented expenses associated with the creation (performance) of works of literature, art or science.

Payments under other agreements (for example, or) do not reduce the amount of expenses when accruing contributions.

If the costs associated with obtaining the author's (license) remuneration cannot be documented, they are deductible in the amounts established by paragraph 9 of Article 421 of the Tax Code of the Russian Federation (they are identical to the amounts of professional tax deductions for personal income tax, see the table above).

EXAMPLE 3. HOW TO CALCULATE INSURANCE PREMIUM FOR THE REMUNERATION AMOUNT UNDER THE AUTHOR'S AGREEMENT

Passive LLC pays Petrov a fee for creating a book under an author's agreement. Petrov is not an individual entrepreneur. The amount of remuneration is 12,300 rubles. Petrov does not have documents confirming the costs of creating the book. In the reporting year, Passive LLC pays contributions to OPS - at a rate of 22%, to OMS - at a rate of 5.1%.

When calculating contributions, "Passive" may reduce the amount of Petrov's remuneration by the amount:

12 300 rub. × 20% = 2460 rubles.

Petrov's income, subject to contributions, will be:

12 300 rub. − 2460 rub. = 9840 rubles.

For the amount of Petrov's remuneration, "Passive" must accrue contributions:

For compulsory pension insurance - 2164.8 rubles. (9840 rubles × 22%);

For compulsory health insurance - 501.84 rubles. (9840 rubles × 5.1%).

Contributions for compulsory social insurance are not paid.