Accounting entries under a civil law contract. Features of the contract for the performance of works (services) with an individual

In continuation of question No. 318928 (A contract was concluded with a lawyer - individual. According to the contract, the organization transfers an advance payment to the lawyer. The act on the provision of services will be signed after the decision of the court, in which the lawyer represents the interests of the organization. total amount lawyer's remuneration depends on the court decision: in case of a positive decision, the remuneration will be a certain% of the amount actually collected in favor of the organization Money minus the prepayment. If the decision is negative, the remuneration will be only the amount of the prepayment.) What is the procedure for recording settlements with the contractor and calculating insurance premiums? At what point can the amount of the advance paid to the contractor under the work contract, the remaining amount of the contractor's remuneration, as well as insurance premiums accrued from the advance and from the remaining amount of remuneration? Should account 97 be used to account for insurance premiums accrued from an advance?

At the time of the advance payment, the following entries are made in the accounting records:

Debit 76 Credit 51 (50)

An advance payment was made to a lawyer under a civil law contract.

Debit 20 (26...) Credit 69

Insurance premiums are accrued on the amount of the advance paid.

In tax accounting, the amount of accrued insurance premiums is recognized on the date of accrual of such premiums, regardless of the fact of payment or the date of accrual of the total amount of remuneration.

For income tax purposes, the amount of the advance paid may be recognized on the date when it is determined that such an advance payment is, in its essence, the final consideration. In accordance with the terms of the concluded agreement, the fact that the amount of the prepayment is the final remuneration is determined when the court makes a negative decision.

As already noted in the answer to question No. 318928, the drawing up of an act in the situation under consideration is mandatory only if it is provided for by the contract (see Is it necessary to draw up an act under a civil law contract for the performance of work (provision of services)). Therefore, the inclusion of the amount of remuneration (in the amount of an advance payment) in expenses for profit taxation purposes may be justified not by an act, but by the terms of the concluded agreement.

The rationale for this position is given below in the materials of the Glavbukh System "

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accounting

In accounting, reflect settlements under civil law contracts on account 76 “Settlements with various debtors and creditors” even if the contract is concluded with an employee (Instructions for the chart of accounts). In this case, account 70 “Settlements with personnel for remuneration” cannot be used. It is intended only for conducting settlements with employees for wages, in this case, the contractor cannot be recognized as an employee.

Determine the offsetting account based on the nature of the work (service):

Debit 20 (23, 29) Credit 76
- accrued remuneration under a civil law contract for the work performed (services rendered) for the needs of the main (auxiliary, servicing) production;

Debit 25 (26) Credit 76
- accrued remuneration under a civil law contract for work performed (services rendered) for general production (general business) needs; *

Debit 44 Credit 76
- accrued remuneration under a civil law contract for the work performed (services rendered) related to the sale of products, goods, works and services. V trade organizations the debit of account 44 may reflect the accrual of all remuneration under civil law contracts for the work performed (services rendered);

Debit 08 Credit 76
- accrued remuneration under a civil law contract for the work performed (services rendered) for the construction (installation, reconstruction) of fixed assets;

Debit 91-2 Credit 76
- accrued remuneration under a civil law contract for work performed (services rendered) not related to production and sales (for example, recreation and entertainment services);

Debit 91-2 Credit 76
- accrued remuneration under a civil law contract for the work performed (services rendered) to eliminate the consequences of emergency events;

Debit 84 Credit 76
- accrued remuneration under a civil law contract for the work performed (services rendered) at the expense of net profit with the consent of the owners of the organization.

Record the payment of remuneration by posting:

Debit 76 Credit 50 (51, 52...)
- remuneration paid under a civil law contract.*

BASIC

Consider remuneration for the performance of work (services) under civil law contracts when calculating income tax as part of:

• labor costs, if the contract is concluded with a citizen who is not on the staff of the organization (clause 21, article 255 of the Tax Code of the Russian Federation); *
• other expenses, if the contract is concluded with an entrepreneur who is not on the staff of the organization (subclause 41, clause 1, article 264 of the Tax Code of the Russian Federation).

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The procedure for recognizing expenses

The procedure for reducing the tax base by the amount of remuneration under a civil law contract depends on the method of calculating income tax used by the organization.

If the organization uses the cash method, then take into account the accrued remuneration as part of the expenses only after the actual payment of it to the person (clause 3 of article 273 of the Tax Code of the Russian Federation).

If the organization uses the accrual method, then include the accrued amount of remuneration under a civil law contract in direct or indirect costs * (clause 1, article 318 of the Tax Code of the Russian Federation). The fact of payment does not matter here (subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation). The moment when the amount of remuneration is included in the tax base depends on whether the remuneration paid is related to direct or indirect expenses.

Organizations can decide on their own accounting policy a list of direct costs associated with the production and sale of goods, the performance of work or the provision of services (clause 1, article 318 of the Tax Code of the Russian Federation).

Attention: when approving the list of direct expenses in the accounting policy, keep in mind that the division of expenses into direct and indirect should be economically justified (letter of the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3 / 2952). Otherwise tax office can recalculate income tax.

So, remuneration under a civil law contract for the performance of work (rendering of services) directly related to production and sales, consider as part of direct costs. Other rewards include indirect costs.

Remuneration for the performance of work (provision of services) under civil law contracts that are related to direct costs, include in the tax base as the products are sold, in the cost of which they are taken into account (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation). Remuneration that relate to indirect expenses, take into account when calculating income tax at the time of accrual (clause 2, article 318, clause 1, article 272 of the Tax Code of the Russian Federation).

If the organization provides services, then direct costs can be taken into account, as well as indirect ones, at the time of their accrual (paragraph 3, clause 2, article 318 of the Tax Code of the Russian Federation).

In trade organizations, remuneration paid under civil law contracts is recognized as indirect expenses (paragraph 3 of article 320 of the Tax Code of the Russian Federation). Therefore, take them into account when calculating income tax at the time of accrual.

Sergei Razgulin,

2. Situation:When to charge contributions for compulsory pension (medical) insurance under a civil law contract - at the time of issuing an advance payment, at the time of performance of work (rendering of services) or at the time of final settlements

Payments and remuneration under civil law contracts are included in the calculation base for mandatory insurance premiums on the date of their accrual (clause 1, article 11 of the Law of July 24, 2009 No. 212-FZ). At the same time, the base for calculating contributions is determined monthly for each individual in whose favor payments were made (part 3 of article 8 of the Law of July 24, 2009 No. 212-FZ).

A civil law contract, the subject of which is the performance of work (provision of services), may provide for any form of settlement between the customer and the contractor: stage by stage, with advance payment, upon completion of work (term of the contract), etc. (clause 4 of Art. 421 of the Civil Code of the Russian Federation). However, the Law of July 24, 2009 No. 212-FZ does not contain any dependence between the methods of payment for works (services), the timing of their implementation (rendering) and the date the payments are included in the calculation base for insurance premiums. Thus, neither advances on account of the forthcoming performance of work (provision of services), nor staged payments differ in any way from other payments and remuneration for which the organization is obliged to accrue insurance premiums (part 1 of article 7 of the Law of July 24, 2009 No. 212 -FZ). Include the amounts of advance payments (staged payments) in the calculation base for insurance premiums on the last day of the month in which these amounts were accrued.*

If in the future, for any reason, the contractor returns the advance payment, the organization will have an overpayment on insurance premiums, which can be set off against future payments or returned to the settlement (personal) account.

Lyubov Kotova,

Deputy Director of the Department for the Development of Social Insurance of the Ministry of Labor of Russia

accounting

In accounting, reflect the calculations for contributions to compulsory pension (social, medical) insurance on account 69 “Calculations for social insurance and security” (Instructions for the chart of accounts). Keep analytical records separately for each type of insurance premiums. To do this, open sub-accounts to account 69:

• "Settlements with the PFR";
• “Settlements with the FSS for contributions to social insurance»;
• "Settlements with FFOMS".

Calculate insurance premiums in correspondence with the account on which the remuneration was reflected, from the amount of which the premiums were calculated:

Debit 20 (08, 23, 25, 26, 29, 44, 91-2 ...) Credit 69 sub-account "Settlements with the PFR"
- pension contributions are accrued;

Debit 20 (08, 23, 25, 26, 29, 44, 91-2 ...) Credit 69 sub-account "Settlements with the FSS on social insurance contributions"
- social insurance contributions were accrued in case of temporary disability and in connection with motherhood in the FSS of Russia;

Debit 20 (08, 23, 25, 26, 29, 44, 91-2 ...) Credit 69 sub-account "Settlements with FFOMS"
- paid contributions health insurance in FFOMS.

Make such entries on the last day of the month following the results of all payments accrued in this period (part 3 of article 15 of the Law of July 24, 2009 No. 212-FZ). *

BASIC

When calculating income tax, include the accrued amounts of insurance premiums in other expenses related to production and sales (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). This rule applies to the entire amount of insurance premiums, regardless of whether the payments on which the premiums were charged reduce the taxable income or not (letters of the Ministry of Finance of Russia dated July 15, 2013 No. 03-03-06 / 1/27562, and the Federal Tax Service of Russia dated 7 April 2010 No. 3-2-12/21). Insurance premiums are included in expenses at a time, even if the payments for which they are accrued relate to different reporting (tax) periods (letter of the Ministry of Finance of Russia dated April 13, 2010 No. 03-03-06/1/258).

The amounts of insurance premiums accrued based on the results of audits for previous periods, when calculating income tax, take into account in the period in which they were accrued (letter of the Ministry of Finance of Russia dated March 15, 2013 No. 03-03-06 / 1/7994).

The moment when insurance premiums are included in the tax base depends on whether the remuneration from which the premiums are accrued belongs to direct or indirect expenses (clause 1, article 318 of the Tax Code of the Russian Federation). Take into account insurance premiums that relate to direct expenses when calculating income tax as products are sold in the cost of which they are included (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation).

If the organization is engaged in the production and sale of products (works, services), write down the list of direct costs in the accounting policy (clause 1, article 318 of the Tax Code of the Russian Federation).

Attention: the organization determines the procedure for attributing insurance premiums to direct or indirect expenses independently (clause 1 of article 318 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated May 25, 2010 No. 03-03-06 / 2/101 and the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3/2952). At the same time, the division of costs into direct and indirect should be economically justified. Otherwise, the tax office may recalculate income tax.

So, the salary and insurance premiums accrued on it for employees directly involved in production should be taken into account as part of direct expenses. The salary and contributions accrued on it for the administration of the organization are classified as indirect costs.

Take into account insurance premiums that are related to indirect expenses when calculating income tax at the time of their accrual (paragraph 1, clause 2, article 318 of the Tax Code of the Russian Federation). *

Sergei Razgulin,

Acting State Councilor of the Russian Federation, 3rd class

This question arises for many accountants who use 1C 8.3 Enterprise Accounting, edition 3.0 in their work.

This software product is not designed to automatically record such transactions and you will have to manually fill in necessary registers to correctly attribute personal income tax payments and insurance premiums, for reflection in the reporting.

Let's break this down point by point:

So, you have entered into a civil law contract with an individual. An individual performed works / rendered services, which is closed by the Certificate of Works Performed / Services Rendered. Let's assume that the amount under the contract was 10,000 rubles.

1. Add an individual to the directory

We fill in all the details. In order for the individuals with whom the GPC agreement is concluded not to mix with the employees of the organization, it makes sense to create a separate folder, for example, “INDIVIDUALS. GPC". This folder will make it easier for you to fill out the SZV-M report in the future.

2. We do the accrual of remuneration to the contractor

From an accounting point of view, this would be the posting:

DT 26 (44) KT 76.10 - 10,000 rubles. Subconto - an individual.

In 1C, this posting is reflected by the Operation entered manually:

3. We accrue insurance premiums for the amount of remuneration

Fees under GPC agreements are subject to ONLY:

• insurance premiums for mandatory pension insurance in the PFR in the amount of 22%
• insurance contributions to the FFOMS in the amount of 5.1%

We make the appropriate wiring:

Contributions to the FIU:

Dt 26 (44) Kt 69.02.7 - 10,000 * 22% = 2,200 rubles

Contributions to the FFOMS:

DT 26 (44) Kt 69.03.1 - 10,000 * 5.1% = 510 rubles

In 1C, the posting data is also reflected in the document Operation entered manually:

4. We withhold personal income tax from remuneration

We form the wiring:

Dt 76.10 Kt 68.01 - 10,000 * 13% = 1300 rubles

In 1C, we form an Operation entered manually.

Attention! In the Debit of account 76.10, it is obligatory to indicate an individual in the Subconto. In our example, this is Ivanov Ivan Ivanovich

5. We pay the amount of remuneration to the contractor

This procedure can be performed through cash or bank transfer.

For cash settlement, we form postings (do not forget to subtract personal income tax):

DT 76.10 KT 50.01 - 10,000 - 1,300 = 8,700 rubles

In 1C in the section Cash documents draw up consumable cash warrant with Type of transaction - Payment to an employee under a work contract. After posting the document, we check the correctness of the spacing by clicking on the "DtKt" button. The issuance of funds should be reflected in Dt on account 76.10 from the subaccount of the individual to whom the payment was made.

When making a cashless payment, we form postings (do not forget to subtract personal income tax):

DT 76.10 KT 51.01 - 10,000 - 1,300 = 8,700 rubles

After downloading the statement from the client bank, we check that the transfer of funds to the card of the individual with whom the GPC agreement was concluded fell into the Type of operation - “Transfer to an employee under a work contract”. If the document is posted incorrectly automatically, we manually change the type of operation and then check in the movement of the document that the posting to accounting accounts is correct.

6. We transfer personal income tax to the budget

The transaction is reflected in the following posting:

Dt 68.01 Kt 51.01 - 1,300 rubles

7. We automate operations so that all of the above gets into reports 6-NDFL and Calculation of insurance premiums

To do this, you need to fill out two documents:

• For purposes accounting for personal income tax- document "Operation tax accounting on personal income tax” (available in the journal of documents “All documents on personal income tax” in the section “Salary and Personnel”). The document is entered separately for each individual to whom payments were made under the GPC agreement. Fill in all tabs in this document

• For the purposes of accounting for insurance premiums - the document "Accounting for insurance premiums" (available in the "Salary and personnel" section). The document is also entered separately for each individual to whom payments were made under the GPC agreement. In this document, we fill out only the tabs "Calculated contributions" and "Information on income"

After these operations personal income tax amounts and contributions will be included in the reports.

8. Fill out the SZV-M report

At automatic completion report, individuals to whom payments were made under the GPC agreement, unfortunately, are not included in the list.

Therefore, they will have to be added manually.

We click in the table field with the right mouse button, click add.

We select the individual we need in the directory. If you have created a separate folder for individuals with whom a GPC agreement has been concluded, it will be easier for you to find them when filling out the report.

We hope our article was useful and you have no more questions on this topic. Otherwise, we will be happy to advise you, both on this issue and on other issues of working with software products 1C

Payment of taxes and insurance premiums under civil law contracts in 2019 is fundamentally different from similar payments from income full-time employees. Check what taxes and contributions are subject to the GPC agreement with an individual this year.

What is a civil law contract: is it subject to tax and insurance premiums

Knowing the nuances in terms of taxing the GPC agreement with taxes and contributions will allow the company to calculate its benefits and decide which agreement it is better to conclude with an individual.

What is a GPC agreement

The essence of a civil law contract (GPA) with an individual is that it is concluded when it is necessary to perform certain work. The customer pays the income to the physicist only after the contractor has submitted the result of the work, and the customer has accepted them (clause 1, article 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.

As soon as the work under the contract is completed, the legal relationship between the customer and the contractor is terminated. This is a one-time job, and the contractor under such an agreement is involved in the performance of such work once. An employee working under a civil law contract is not a full-time employee.

Regulates a civil law contract with an individual Civil Code RF, not Labor.

Taxation of the GPC agreement in 2019

From the features of a civil law contract, its differences from an employment contract in terms of taxation and payment of insurance premiums follow. Under the GPC agreement, the company must pay taxes and contributions, since the individual receives income. But she doesn't pay all the dues.

Here is a list of taxes and contributions that the company pays under GPC agreements in 2019:

But not everything is so simple. Firstly, personal income tax and contributions in 2019 are paid only under agreements concluded with an individual residing in the territory of the Russian Federation. Contracts with individual entrepreneurs are not subject to taxation (Article 226 of the Tax Code of the Russian Federation). Secondly, there are exceptions among individuals, which we will discuss later.

Be careful! During inspections, the tax authorities are trying to re-qualify the GPC agreement as a labor contract and charge additional taxes and insurance premiums. "Russian tax courier"made a cheat sheet:" How to draw up a contract so that the tax authorities cannot find fault".

Below you can find a sample of a typical civil law contract in 2019.

Insurance premiums under GPC agreements in 2019

Let's now take a closer look at which funds the company pays insurance premiums from a civil law contract with an individual. Not every GPC agreement provides for the payment of contributions. To make it easier to understand, see the table, which contains all cases of concluding this type of contract.

When paying insurance premiums under civil law contracts in 2019, it is important to consider who the individual with whom you sign the agreement is. From the income of not every physicist, there are payments to the budget.

Before paying insurance premiums to the tax and FSS, watch video lectures at the Higher Tax Academy.

When an accountant calculates contributions to OPS and OMS

Contributions for pension provision in the FIU and compulsory medical insurance are accrued if the contractor:

When an accountant DOES NOT charge contributions to OPS and CHI

Contributions for pensions to the Pension Fund of the Russian Federation and compulsory health insurance are not charged if the contractor:

Bid

Insurance premiums from income under GPC agreements are paid at the rates that the customer applies to his full-time employees. In normal mode, this is:

If otherwise provided, this also applies to the GPA.

Base

In this case, the tax base can be reduced if the contractor has incurred some expenses that are confirmed by the relevant documents (cheques, statements, receipts, tickets, etc.)

Payments under civil law contracts Contributions to the Social Insurance Fund

Particularly worth mentioning are contributions to the FSS (for injuries). The employer is not obliged to pay these contributions, unless otherwise provided by the terms of the contract. For example, if you hire a team of builders and conclude a civil law contract with them for a certain type of work, then it is quite possible that an item on the payment of contributions for injuries will appear there. And if such a clause is spelled out, then the company also makes payments to the Social Insurance Fund.

Social security contributions

Contributions for compulsory social insurance for temporary disability and maternity, as we wrote above, do not need to be charged (clause 2, part 3, article 9 of Law No. 212-FZ).

Taxes from a civil law contract in 2019

Tax under a civil law contract in 2019 is paid only one - this is personal income tax. Since your performer receives income from their work, this income is subject to taxation.

At the same time, by paying remuneration under a civil law contract with an individual, the company becomes a tax agent for personal income tax.

Important! You pay personal income tax under a civil law contract only if your contractor is not an individual entrepreneur (Article 226 of the Tax Code of the Russian Federation).

At the same time, keep in mind that the very text of the GPC agreement with an individual entrepreneur may not specify who is obliged to pay personal income tax (letter of the Ministry of Finance of the Russian Federation of 03/09/2016 No. 03-04-05 / 12891).

The company pays tax for individuals only if they are not individual entrepreneurs. Here's how to calculate tax:

Individual - resident of the Russian Federation

In the first case, professional deductions must be deducted from the amount of remuneration. An employee can receive them upon application (clauses 2, 3 of article 221 of the Tax Code of the Russian Federation).

Individual - non-resident of the Russian Federation

And if the physicist is a non-resident of the Russian Federation, the accountant multiplies personal income tax rate 30% on the amount of income. It is necessary to withhold tax from the advance payment the next day after the prepayment is transferred, and at the end of the year it is necessary to submit a 2-NDFL certificate to the Federal Tax Service Inspectorate with all income paid and calculated tax (clauses 1, 2 of article 230 of the Tax Code of the Russian Federation).

When a new employee comes to work, the employer concludes an employment contract with him. But for the performance of certain works or services, you can conclude a civil law contract. Are GPC agreements subject to taxes and insurance premiums, and which agreements are not subject to taxation - this is our article.

Are taxes and fees charged on the GPC agreement?

The following distinguishes a civil law contract from an employment contract:

• under an employment contract, the relationship of the parties (employee and employer) will be governed by the provisions of the Labor Code,
• under a GPC agreement, the parties to which are the customer and the contractor, relations can only be built on the basis of the provisions of civil law.

The subject of the contract is also different: for a labor contract, this is a personal long-term performance of work according to the staffing table, profession and position (Article 15; 57 of the Labor Code of the Russian Federation), for which the employee is regularly paid wage. For a GPC contract, the subject is the performance of work or services by a specific date, that is, some result in favor of the customer (Article 702 of the Civil Code of the Russian Federation), which he accepts under the act and pays remuneration for the entire amount of work.

By concluding an employment contract, the employer withholds and transfers to personal income tax budget from the employee's income. As for income tax from GPC agreements, the customer, as a tax agent, is also obliged to accrue, withhold and transfer tax, but only if the contractor is an individual, and not an individual entrepreneur (Article 226 of the Tax Code of the Russian Federation). Moreover, it does not matter whether the text of the contract indicates that the contractor must pay personal income tax from remuneration on his own, or not (letter of the Ministry of Finance of the Russian Federation dated 03/09/2016 No. 03-04-05 / 12891).

The employer must regularly transfer contributions to pension, medical and social insurance from payments to employees, but are civil law contracts subject to insurance premiums? Yes, they do, but not all.

GPC-contracts for the performance of work or the provision of services are not subject to contributions, concluded:

• with IP, because they themselves transfer contributions “for themselves”,
• with foreigners and stateless persons temporarily staying in Russia,
• with full-time students of professional and higher educational institutions working in student groups with state support (in terms of pension contributions).

Also, under civil law contracts, insurance premiums will not be charged if the subject of the contract is the transfer of ownership or other property rights, or the transfer of property for use (part 3 of article 7 of the law of July 24, 2009 No. 212-FZ). That is, under a contract, for example, of sale or lease, it is not necessary to accrue contributions to the funds.

At the same time, there are exceptions to this - insurance premiums from civil law contracts should be paid if it is a contract:

• author's order,
• on the alienation of exclusive rights to literary, scientific works and works of art,
• license - publishing, or on granting the right to use the works specified above.

Thus, in most cases, it will be necessary to accrue insurance premiums under a contract for the performance of work or the provision of services.

Contributions to funds under a civil law contract

Under GPC agreements, insurance premiums are paid only in the "pension" part and for compulsory medical insurance. For performers under work contracts and other GPC agreements, maternity and disability insurance is not provided (clause 2, part 3, article 9 of Law No. 212-FZ). Insurance contributions to the FSS from industrial accidents and occupational diseases are also not charged on GPC agreements. But, if the terms of the contract directly indicate the customer's obligation to pay contributions for "injuries", then these contributions should be paid (part 1 of article 20.1 of the law of 07.24.1998 No. 125-FZ).

Otherwise, insurance premiums under a civil law contract are charged in the same way as an employment contract, at the rates:

• 22% - pension contributions,
• 5.1% - contributions to health insurance.

If the customer has the right to apply reduced rates, then he will apply them to payments under GPC contracts.

Please note that when charging contributions to a civil law contract, it is necessary to exclude from the taxable base compensation for the contractor's expenses for materials, tools, etc. - these costs are not subject to insurance premiums (clause 2, part 1, article 9 of Law No. 212-FZ).

When concluding a GPC agreement instead of an employment contract, you need to be very careful about its content so that the inspection authorities do not reclassify it as a labor contract. If such an agreement is challenged by the Social Insurance Fund, and it is recognized as regulating labor relations, then additional contributions will be accrued for the entire amount of payment under the GPC agreement, and not only contributions in case of disability, but also for “injuries”.

Clarification on the issue of arbitration.On this moment it became known that the contract for the provision of legal services will be with an individual. (NOT an entrepreneur). How to correctly reflect such an agreement in accounting and tax accounting? income tax and pay insurance premiums

Reflect the accrual of remuneration under the GPA by posting:

Debit 26 Credit 76– accrued remuneration under a civil law contract for the provision of legal services.

Record the payment of remuneration by posting:

– remuneration was paid under a civil law contract.

The remuneration under the agreement is subject to personal income tax, since your organization is a tax agent (subparagraph 6, paragraph 1, article 208 of the Tax Code of the Russian Federation, letters from the Ministry of Finance of Russia and).

Also, contributions for compulsory pension (medical) insurance should be charged on the amount of remuneration (Article 7 of the Law of July 24, 2009 No. 212-FZ). Do not charge contributions for compulsory social insurance (clause 2, part 3, article 9 of the Law of July 24, 2009 No. 212-FZ).

Contributions for insurance against accidents and occupational diseases need to be accrued only if the obligation of the organization to pay them is provided for by a civil law contract (paragraph 4 of article 5, clause 1 of article 20.1 of the Law of July 24, 1998 No. 125-FZ).

When taxing profits, take into account the remuneration for the performance of work (services) as part of labor costs (clause 21, article 255 of the Tax Code of the Russian Federation).

The rationale for this position is given below in the materials of the Glavbukh System

accounting

In accounting, reflect settlements under civil law contracts on account 76 “Settlements with various debtors and creditors” * even if the contract is concluded with an employee (Instructions for the chart of accounts). In this case, account 70 “Settlements with personnel for remuneration” cannot be used. It is intended only for conducting settlements with employees for wages, in this case, the contractor cannot be recognized as an employee.

Determine the offsetting account based on the nature of the work (service): *

Debit 20 (23, 29) Credit 76
– accrued remuneration under a civil law contract for the work performed (services rendered) for the needs of the main (auxiliary, servicing) production;

Debit 25 (26) Credit 76
– accrued remuneration under a civil law contract for work performed (services rendered) for general production (general business) needs;

Debit 44 Credit 76
– accrued remuneration under a civil law contract for the work performed (services rendered) related to the sale of products, goods, works and services. In trade organizations, the debit of account 44 may reflect the accrual of all remuneration under civil law contracts for work performed (services rendered);

Debit 08 Credit 76
– accrued remuneration under a civil law contract for the work performed (services rendered) for the construction (installation, reconstruction) of fixed assets;

Debit 91-2 Credit 76
- accrued remuneration under a civil law contract for work performed (services rendered) not related to production and sales (for example, recreation and entertainment services);

Debit 91-2 Credit 76
– accrued remuneration under a civil law contract for the work performed (services rendered) to eliminate the consequences of emergency events;

Debit 84 Credit 76
– accrued remuneration under a civil law contract for the work performed (services rendered) at the expense of net profit with the consent of the owners of the organization.

Record the payment of remuneration by posting: *

Debit 76 Credit 50 (51, 52...)
– remuneration was paid under a civil law contract.

personal income tax*

From payments to citizens under civil law contracts for the performance of work (provision of services), withhold personal income tax, since in this case the organization is recognized as a tax agent (subparagraph 6, paragraph 1, article 208 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated January 13, 2014 No. 03 -04-06/360 and dated November 7, 2011 No. 03-04-06/3-298).*

And even if it is provided in the civil law contract that the citizen himself must pay personal income tax, the organization will not be released from the duties of a tax agent, since such terms of the contract will be void (, Letters of the Ministry of Finance of Russia dated December 28, 2012 No. 03 -04-05/10-1452 and April 25, 2011 No. 03-04-05/3-292).*

Withhold tax on payments to both residents and non-residents. At the same time, withhold personal income tax from payments under a civil law contract to a resident contractor if he received income both from sources in the Russian Federation and from sources outside of Russia. Personal income tax from payments to non-residents for the performance of work (provision of services) must be withheld only if the citizen received income from sources in the Russian Federation. If income is received by a non-resident from sources outside of Russia, do not withhold personal income tax. Such rules are set tax code RF.

Also, do not withhold tax if the contract is concluded with an entrepreneur, a notary or a lawyer. Entrepreneurs and notaries pay personal income tax on their own (clause 2, article 227 of the Tax Code of the Russian Federation). Lawyers who have established a lawyer's office also pay personal income tax on their own (clause 2, article 227 of the Tax Code of the Russian Federation). In other cases, tax is withheld from the income of lawyers by bar associations, law firms or lawyer consulting ().

It is necessary to transfer personal income tax to the budget at the place of registration of the organization. Transfer the tax withheld from the income of employees who have entered into a civil law contract with a separate subdivision at the location of this separate subdivision. This conclusion follows from Article 226 of the Tax Code of the Russian Federation and is confirmed in the letter of the Ministry of Finance of Russia dated August 6, 2012 No. 03-04-06 / 3-216.

Insurance premiums*

Regardless of which taxation system the organization uses, from remuneration to people under certain civil law contracts it is necessary to accrue contributions for compulsory pension (medical) insurance (). Such contracts include civil law contracts for the performance of works (provision of services), the execution of an author's order, the transfer of copyright, the granting of rights to use works. Under other civil law agreements (for example, under a lease agreement), it is not necessary to accrue insurance premiums. For more information, see How to calculate contributions for compulsory pension (social, medical) insurance for payments under civil law contracts and agreements on the transfer of copyright. Do not charge contributions for compulsory social insurance (clause 2, part 3, article 9 of the Law of July 24, 2009 No. 212-FZ).

Contributions for insurance against accidents and occupational diseases must be accrued only if the obligation of the organization to pay them is provided for by a civil law contract (paragraph 4, article 5, paragraph 1, article 20.1 of the Law of July 24, 1998 No. 125-FZ). *

The procedure for calculating other taxes depends on what system of taxation the organization applies.

BASIC*

Consider remuneration for the performance of work (services) under civil law contracts when calculating income tax as part of:

• labor costs, if the contract is concluded with a citizen who is not on the staff of the organization (clause 21, article 255 of the Tax Code of the Russian Federation); *
• other expenses, if the contract is concluded with an entrepreneur who is not on the staff of the organization (subclause 41, clause 1, article 264 of the Tax Code of the Russian Federation).

The contractor duplicates the functions of full-time employees

Situation: is it possible to take into account payments under civil law contracts when calculating income tax, if the organization has employees performing similar functions

No.

The costs of payments under civil law contracts are economically justified only if the third party contractor working under such a contract does not duplicate the functions of regular employees. This position is reflected in the letters of the Ministry of Finance of Russia dated December 6, 2006 No. 03-03-04 / 2/257, dated September 4, 2006 No. 03-03-04 / 2/200, dated May 31, 2004 No. 04- 02-05/3/42 and the Federal Tax Service of Russia dated October 20, 2006 No. 02-1-08/222.

The chief accountant advises: there are arguments that allow an organization to take into account payments under civil law contracts when calculating income tax, even if there are employees performing similar functions in the state. They are as follows.

The tax legislation does not make the economic feasibility of spending on payments under civil law contracts dependent on whether the organization has full-time employees performing similar functions.

Thus, the presence in the staff of the organization of employees with similar responsibilities is not a reason to recognize such costs as economically unjustified. This conclusion is confirmed by the ruling of the Constitutional Court of the Russian Federation of June 4, 2007 No. 320-O-P., the Volga District of October 22, 2009 No. A49-1429 / 2009).

Sergei Razgulin,

Acting State Councilor of the Russian Federation, 3rd class