Contributions to the Social Insurance Fund for VNIM insurance (temporary disability and maternity) for payments to employees working under the GPA are not accrued, and, therefore, are not reflected in Section 1 of Appendix 2 in lines 010, 020, 030. To automatically generate the correct report, in BukhSoft: Salary and Personnel program must indicate that the employee works according to the GPA. Here you can see how to do it. Here To calculate payment in the directory, you must select the position corresponding to the concluded agreement: 251 “Under a contract” or 252 “Under a service agreement”, or others. Such accruals are not subject to contributions to the Social Insurance Fund, so the employee will not automatically be taken into account in the calculation (if you have specified the type of order). If for some reason you decide to take into account contributions to the Social Insurance Fund for an employee working on the basis of the GPA, then simply check the box in the directory.
Insurance premiums for civil liability in 2017-2018
Attention
KOSGU 222 and 226. For the correct use of codes, a table of correspondence between the KOSGU and KVR codes of 2017 is used. Calculation of insurance premiums of the GPA according to the standard formula Remuneration minus payments from the Pension Fund of the Russian Federation, compulsory medical insurance, and personal income tax is paid to the contractor only after he has completed all types of work and delivered them to the customer .
Insurance premiums are calculated taking into account the current tariff rates (basic, additional or reduced) according to the standard formula (amount of remuneration * tariff rate):
- For the Pension Fund (at the main insurance rate): remuneration * 22%.
- For FFOMS (at the main insurance rate): amount of remuneration * 5.1%.
If the payer has the right to take advantage of reduced (additional) insurance rates, then when calculating in the specified formula, he uses a reduced (additional) rate.
Filling out calculations for insurance premiums if a GPC agreement has been concluded with an employee
GPC or GPA (civil contract) can legally be concluded with legal entities and individuals. The participants in formalized civil law relations are the customer and the contractor (also known as the contractor).
Info
Remunerations prior to GPC are mostly subject to taxes and insurance premiums. The taxation regime applied by a legal entity does not affect the calculation of insurance fees, as well as the obligation to pay them.
Status of the contractor who has entered into a GPC agreement Deductions from GPA payments Private entrepreneur Pays income tax and mandatory contributions (compulsory medical insurance, Pension Fund) on his own Individual personal income tax and insurance premiums (PFR, Compulsory Medical Insurance), except for payments for occupational diseases and industrial accidents, the customer pays for the individual ( tax agent) Calculation of payments for insurance against industrial accidents and occupational diseases is possible if this is provided for by the terms of the GPC agreement.
Insurance premiums under civil service agreements in 2018. download sample
Violation of IP on a large scale (underpayment of more than 900 thousand rubles with an excess of 10% of contributions and taxes) Fine from 200 thousand to 500 thousand rubles, imprisonment for up to 3 years (Criminal Code of the Russian Federation, Art. 198) For each On the calendar day of delay, an interest rate of interest is charged; in 2017 it is 1/300. Penalties are not accrued during the period of the installment plan, deferment for repayment of debts in relation to insurance and other payments.
Important
Example 1. Calculation of insurance premiums for GPC agreement(for the creation of a work of literature and art) K. L. Kharitonov (resident of the Russian Federation, individual) entered into a civil contract with the scientific and practical publication “Floriculture: Theory, History, Practice” for the publication of his article.
The terms of the agreement determine the amount of remuneration and the period for its payment. Payments from the Pension Fund of Russia and the Federal Compulsory Compulsory Medical Insurance Fund are calculated for the amount of royalties specified in the agreement.
Salary taxes on payments under the Civil Regulations
After all, section 3 of the calculation is filled out for all insured persons for the last three months of the billing (reporting) period<п. . Если сотрудникам, в том числе работающим по ГПД, в последние три месяца отчетного (расчетного) периода не начислялись выплаты и иные вознаграждения, то раздел 3 расчета по ним заполняется без подраздела 3.2 <п.
.
That is, only personal data is provided for such employees. 4. In the indicator of line 010 “Number of insured persons, total (persons)” of Appendix No. 2 to Section 1 of the calculation of those working under the GPA, in our opinion, it is not necessary to include in any case<п.
But that's not the point. Question: is it necessary to include information about payments under the GPA in Appendix No. 2? There are two possible answers. Option 1. Payments under the GPA do not need to be reflected in Appendix No. 2, since a person working under the GPA is not an insured person for contributions to VNiM.
Option 2.
GPA in calculation of insurance premiums
Examples of the most common errors in calculating insurance payments under GPC agreements Explanations Insurance premiums are calculated on the amount of remuneration that was paid to a foreigner who worked under GPC Foreigners and stateless persons are subject to the legal provision: payment of insurance premiums is made only under employment contracts that were concluded on for an indefinite period, or under fixed-term employment contracts for a period of 6 months or more. Excess amount of insurance contributions, which was accrued for remuneration under the GPA (fees of the Pension Fund of the Russian Federation, compulsory medical insurance and health insurance and maternity insurance were calculated) Only insurance contributions from the Pension Fund and compulsory health insurance are calculated for payments under the GPA. Insurance premiums have not been calculated for the amount of remuneration under the GPA. This is a violation called non-payment of mandatory insurance premiums.
In the calculation of insurance premiums of the contractor under the GPC agreement?
When maintaining records, reporting, and creating a chart of accounts, government agencies, extra-budgetary funds and institutions take as a basis the table of classification of operations for the public administration sector (KOSGU), as well as an enlarged classification - codes of types of expenses (KVR). Thus, budget revenues of state extra-budgetary funds from insurance premiums are attributed to article (code) KOSGU 160.
This also includes amounts for compulsory medical insurance contributions, as well as penalties, arrears, fines and other insurance proceeds. The following are used: KVR 111, 112, 113 - for payments to employees, KVR 119 - for insurance payments and payment of subsidies from the Social Insurance Fund, KVR 850 - for paying taxes, fees, and other payments.
When distributing expenses for payment of work or services by type, they proceed from the data in the classification table. For example, expenses on commission fees are shown as KOSGU 212 (type of expenses 112), if they are paid by the employee.
On the brink: retraining civil labor into an employment contract in 2017
The author did not confirm the expenses for writing the article, therefore here it is only possible to reduce the base for calculating insurance assessments by 20%. Deductions from the remuneration are made by the customer (in this case, this is the publication “Floriculture: Theory, History, Practice”), after which the remaining amount of the remuneration is paid to K. L. Kharitonov. Answers to frequently asked questions Question No. 1: Can an individual, being a contractor in accordance with the GPA, independently pay insurance fees and personal income tax for himself and in what cases? No, the responsibility to pay insurance fees to the contractor (individual), as well as income tax, lies with the customer. No circumstances remove these obligations from the customer. If, for example, the GPC agreement stipulates that the contractor will pay the tax on his own, then such an agreement will be considered void.
Payments under GPD in the calculation of insurance premiums
Question No. 4: Under what GPC agreements do you not need to pay insurance premiums? Payment is made under contract agreements, civil contracts for the performance of work (services), execution of an author's order, as well as the granting of the right to use a work, for the transfer of copyright. The remaining GPAs are not subject to insurance premiums. These, for example, include agreements for the transfer of property into ownership, for temporary use (rent, donation, loans, loans), as well as for compensation of expenses for professional training, training of employees (Read also article ⇒ Insurance premiums from grant payments). Rate the quality of the article.
Insurance premiums are not deducted from remuneration:
- Private entrepreneurs.
- Foreign citizens and stateless persons who have entered into a GPC agreement for the provision of services or work, and carry out activities on its basis outside the Russian Federation.
- When it comes to contributions for temporary disability and maternity.
- For the amount of compensation for expenses that the contractor incurred during the performance of work (rendering services).
The amount of contributions payable is calculated in the same way as in the case of an employment contract. The applicable insurance rates are identical:
- 22% - for compulsory pension insurance, i.e.
e. OPS (maximum base threshold in 2017
Question No. 2: What deductions are provided by law for GPA executors? A regular tax deduction for yourself (if your income from the beginning of the year is no more than 40 thousand rubles) and your child (if your total income is no more than 280,000 rubles) on income from which deductions are made at a rate of 13%. A professional tax deduction is provided in the amount of confirmed expenses incurred in connection with the performance of work (rendering services) in accordance with the GPC agreement. Question No. 3: Can foreigners who have entered into a GPA use tax deductions? No, even highly qualified specialists, being non-residents of the Russian Federation, are not entitled to take advantage of the listed deductions. This type of benefit is available only to performers who are tax residents of the Russian Federation.
Payments under the GPD in the calculation of insurance premiums 2017
- 5.1 - for fees
- 20% on compulsory health insurance and 0% on compulsory medical insurance and compulsory health insurance for illness and maternity (reduced tariffs);
- depending on working conditions - from 2 to 14% (additional tariff for workers in a dangerous environment with harmful conditions).
If the customer is eligible for benefits in terms of reduced rates, then he has the right to take advantage of these benefits when calculating the insurance payments that he will make in accordance with the GPC agreements. Since 2017, insurance premiums are transferred to the tax service, and not to the Funds.
Documents on the basis of which payments are made and insurance premiums are calculated under GPC agreements. The civil law relationship between the customer and the contractor is determined by 2 key documents: the GPC agreement and the acceptance certificate for the work performed.
Insurance premiums under the GPA in 2018-2019, as well as contributions accrued on the income of employees drawn up under employment contracts, are calculated and paid taking into account the updated rules. Since the use of civil contracts to formalize relations with persons outside the state is a necessary condition for ensuring normal activities, the nuances of working with such contracts should be treated with special care.
The difference between a GPA and an employment contract
When concluding a civil law contract (CLA), it is necessary to carefully ensure that its terms exclude even the relative possibility of being classified as a form of employment agreement. In judicial practice, such reclassification is not uncommon, and its consequences are fraught not only with the payment of a fine, but also with additional charges of insurance premiums and penalties for their late payment.
IMPORTANT! Labor relations with an employee are regulated by the Labor Code of the Russian Federation, and civil relations with an individual are regulated by civil law.
To avoid possible problems, the following features must be observed in the terms of the contract:
1. The subject of the GPA is the performance of a certain service, work or transfer of property rights, and not the performance of a labor function by profession. The result of the work should be a tangible result in the form, for example, of a completed project, assembled equipment, or rental services provided. Accordingly, the basis for payment is not a time sheet, application or order, but an act of work performed (services rendered).
2. An employee under such a contract is not a full-time employee, which means that he cannot be subject to requirements for compliance with internal regulations and subordination in accordance with the hierarchical structure of the company, as well as standards for setting salaries in accordance with the staffing table. This means that there will be no such conditions in the GPA.
3. The procedure for payment under the GPA is determined by agreement of the parties and is not regulated by the Labor Code of the Russian Federation. Thus, payment of remuneration is possible only after completion of the work stipulated by the contract or transfer of rights to property, unless its conditions indicate the need for an advance payment.
4. Unlike an employment agreement, such an agreement, regardless of its subject, status of the parties and special conditions, always has a finite period of validity and is of a one-time nature.
5. In the case of providing services under the GPA, special attention should be paid to the frequency of their provision. If, under the contract, certificates of work performed or services provided are regularly issued for amounts of a comparable amount, this will be considered a clear sign of a disguised labor relationship and will attract the attention of inspectors.
Calculation of insurance premiums under GPC agreements in 2018-2019: features
One of the most important advantages of formalizing relations with an individual in a civil law manner is the possibility of reducing the amount of accrued insurance premiums, and sometimes the complete absence of the need to accrue them.
To understand which payments are subject to contributions and which are not, it is necessary to clearly define the subject of the agreement and its compliance with one of the categories listed in Art. 420 Tax Code of the Russian Federation:
|
Subject of the agreement |
Is the remuneration subject to insurance premiums? |
|
Contracting, provision of services |
Taxable |
|
Taxable, minus the amount of confirmed expenses |
|
|
Alienation of rights to the results of intellectual activity |
The amount reduced by the amount of confirmed expenses is taxed. |
|
Transfer of ownership or temporary use of property (including lease agreements, donations) |
Is not a subject to a tax |
|
Reimbursement of expenses of volunteers in charitable organizations |
Not taxed, with the exception of food expenses exceeding the daily allowance in accordance with clause 3 of Art. 217 Tax Code of the Russian Federation |
|
Participation in FIFA 2018 events |
Is not a subject to a tax |
|
Reimbursement of expenses for professional training, including student contracts |
Is not a subject to a tax |
In the case of concluding an agreement with a mixed subject, for example, providing for both the sale of property and services associated with its transfer, contributions must be accrued only for that part of the remuneration that is subject to taxation. Therefore, in such GPAs it is necessary to distinguish between the amounts of an individual’s income into taxable and non-taxable parts.
The calculation of contributions does not depend on the form in which the GPC agreement is concluded: on paper or electronically .
Find out when to pay advance payments to the “physicist” contractor .
5. If a GPC agreement is concluded with an individual in the status of an individual entrepreneur, then he is obliged to calculate and pay insurance premiums independently. This is due to the fact that in the light of Art. 419 of the Tax Code of the Russian Federation, private entrepreneurs are allocated to a separate class of payers.
Read about the features of calculating and paying contributions by self-employed persons.
Expense limit for reducing the taxable base for insurance premiums
In the case of royalties, as well as contracts for the alienation of rights to the results of intellectual activity, the amount of expenses by which the taxable base can be reduced must be documented and have a direct connection with the receipt of such income (clause 8 of Article 421 of the Tax Code of the Russian Federation) . The volume of expenses not confirmed by documents is limited (clause 9 of Article 412 of the Tax Code of the Russian Federation). The limits are set as a percentage of the accrued remuneration:
- for the creation and execution of literary works, scientific developments and works - 20%;
- for the creation of musical works not related to the theatrical sphere or audio design for video films - 25%;
- for the creation of artistic, architectural, audiovisual works, photographs - 30%;
- for inventions, discoveries and creation of industrial designs - 30% of the amount of income of an individual received during the first 2 years of using the results of work;
- for the creation of sculptures, decorative and design graphics, as well as musical works intended for theater or films - 40%.
Read about in what cases income under the GPA is not subject to personal income tax.
Insurance premium rates for GPC in 2018-2019
According to established Art. 426 of the Tax Code of the Russian Federation for 2017-2020, the amount of insurance premiums to be calculated from the amounts of remuneration under GPC agreements is:
- for compulsory pension insurance - 22%, taking into account the maximum base for calculation and 10% on income exceeding it;
- for compulsory health insurance - 5.1% (there is no limit on the income base for these contributions).
The maximum base for calculating insurance contributions for pension insurance is equal to:
- in 2019 - RUB 1,150,000. (Resolution of the Government of the Russian Federation dated November 28, 2018 No. 1426);
- in 2018 - RUB 1,021,000. (Resolution of the Government of the Russian Federation dated November 15, 2017 No. 1378).
However, the size of the marginal base and the tariffs depending on it cease to play their role if the taxpayer has the right to apply reduced tariffs on contributions.
Application of reduced and additional GPA contribution rates
In Art. 427, 428 of the Tax Code of the Russian Federation clearly regulate cases when the payer can use reduced rates of insurance premiums or, conversely, must apply an additional rate.
The situation with a reduced tariff in relation to civil law contracts is quite simple: if the payer exercises the right to reduce insurance premiums for full-time employees, it has the right to apply the same tariffs under civil contracts.
A more complex analysis is required before a decision is made on the assessment of additional contributions. As you know, this applies to work that is carried out in hazardous and unhealthy working conditions: the legislator lists professions that are subject to additional contributions for pension insurance in paragraphs 1-18 of Part 1 of Art. 30 of the Law “On Insurance Pensions” dated December 28, 2013 No. 400-FZ.
Thus, if the GPC agreement covers work related to the performance of duties in such professions, or it directly states that the work is carried out in hazardous conditions, then additional contributions are necessary. The same approach must be followed in the case where the place of work is the territory of an enterprise, which, as a result of a special assessment of work, has been assigned a certain class of danger or hazard.
However, in a situation where the contract does not indicate the location of the work or the wording of the subject of the contract is vague and does not directly indicate that work is being carried out in conditions of increased danger, the enterprise may not charge additional insurance premiums. But, taking advantage of this opportunity, it is necessary to understand that in case of an audit, you need to prepare to defend your position in the judicial authorities.
Payment and reporting of GPA insurance premiums in 2018-2019
Since 2017, reporting on insurance premiums (with the exception of contributions for insurance against accidents and industrial injuries, the calculation of which continues to be accepted by the Social Insurance Fund) is submitted to the Federal Tax Service. The form of this calculation is common for all contributions supervised by the Federal Tax Service. It was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. The calculation must be submitted no later than the 30th day of the month following the end of the reporting quarter.
This report does not highlight the amounts of payments under the GPA, so the main thing for the accountant is to correctly determine the part of the income paid that is taxable and non-taxable with insurance contributions.
Read more about the rules for filling out a new calculation.
Reporting on insured persons is not limited to a single calculation form submitted to the Federal Tax Service. Every month it is necessary to submit a report to the Pension Fund in the form SZV-M, which must indicate not only all employees who worked in the organization during the reporting period, but also all individuals with whom GPC agreements were concluded.
IMPORTANT! Submission of clarifying reports in the SZV-M form is not provided, therefore, correcting errors in it by submitting a corrective form may result in penalties for the enterprise.
Among other things, despite the transfer of the functions of control over the accrual and payment of insurance contributions for pensions to the Federal Tax Service, all payers are obliged annually, before March 1 of the year following the reporting year, to provide personalized data on the length of service of insured persons to the Pension Fund in the SZV-STAZH form, approved Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p.
Results
Despite the obvious attractiveness of using GPA agreements due to the possibility of charging insurance premiums for the payments they provide for in a smaller amount, their legal component requires accuracy in the wording of the terms of the agreement. For an accountant, the presence of freelance workers will mean the need to carefully collect and study documents confirming the possibility of non-payment of insurance premiums, as well as work together with a lawyer to exclude language from civil liability agreements that implies negative consequences for the business.
Civil contracts for the performance of work (provision of services) concluded with individuals have their own specifics for calculating insurance premiums. The article describes in detail how to pay insurance premiums under GPC contracts in 2018, and for what types of insurance. In the article, we described how to reflect contributions in the calculation of insurance premiums and gave examples of accounting entries.
Are GPC agreements subject to insurance premiums in 2018?
From remuneration under contract agreements, only pension and medical contributions are paid to the Federal Tax Service (subclause 2, clause 3, article 422 of the Tax Code). Social insurance tax contributions that give the right to receive social benefits (sick leave, maternity leave, children's benefits) are not assessed and, accordingly, are not paid. This is one of the formal differences between an employment contract and a GPC agreement.
Contributions to the Social Insurance Fund for injuries (from accidents and occupational diseases) are also not paid as a general rule. But here the parties can agree and include a provision on social insurance insurance in the text of the agreement (paragraph 4, paragraph 1, article 5 of Law No. 125-FZ of July 24, 1998). In case something happens to the employee. This contractual provision is relevant for insecure employment. For example, in construction, hazardous production, etc.
Attention! Rostrud taught workers to distinguish GPC contracts from labor contracts. If an employee complains about the substitution of one contract for another, the company will be fined, and the accountant will have to recalculate insurance premiums. The editors of the magazine “Salary”, which will show all the differences between GAP and employment contracts. The table can be downloaded as a reminder.
Please note that transactions with ordinary individuals are subject to taxation. If the counterparty is an individual as an individual entrepreneur, then insurance deductions do not arise. Such payments are made by the businessman himself.
The company is also free from contributions when the GPA is concluded not for the performance of work (provision of services), but for the transfer of ownership or other rights to property (clause 4 of Article 420 of the Tax Code). For example, this could be a loan, lease or sale.
If you charge too much, then, of course, there will be no mistake before the state. But the company's money will be spent. It will also not be possible to include such transfers to the budget in expenses.
GPC agreements: amount of insurance premiums in 2018
Regular, non-preferential insurance premium rates are also applied under GPC agreements. This is 22% for pension contributions to the Federal Tax Service within the base of 1,021,000 rubles. in 2018. And 10% on income exceeding the specified limit. Let us remind you that every year this limit is revised (indexed) upward. And for 2019 there will also be a new meaning.
Medical contributions to the Federal Tax Service are paid at a rate of 5.1% of all income - no maximum base has been established in 2018, as in previous years (Article 421 of the Tax Code).
Social contributions to the tax office (rate 2.9%), as we have already said, are not calculated according to the GPA. Accordingly, a person working under the GPC cannot count on sick leave or maternity leave or other social support. Therefore, it is extremely dangerous to cover up actual labor relations with a civil contract. Controllers, including labor inspectors, identify such schemes to evade social contributions in order to protect the rights of workers. And the end of unjustified economic benefits.
If accident contributions are paid, then, obviously, they are calculated according to the general tariff applied by the company ordering the work (services). There is no maximum base, as in the case of medical deductions.
For beginners, we note that contributions are calculated on top of the payment. While personal income tax is withheld from the payment. That is, income tax is part of the remuneration that the budget legally receives instead of the employee. And you transfer the tax to the treasury instead of the employee, performing the duties of a tax agent. When acting as a policyholder, you spend amounts from your own wallet. Of course, in the end, the amounts paid go to the employee’s (individual counterparty’s) piggy bank. When planning the amount of remuneration and the allowable tax burden, include the cost of paying contributions into the company’s budget.
When do you need to calculate and pay insurance premiums under GPC agreements?
When calculating payments under the GPA, immediately accrue the obligatory payments for it. You don't need to pay anything right away.
All contributions - both for labor relations and for GPC transactions - are transferred to the budget no later than the 15th day of the month in which they are accrued. That is, the period for settlements with the state for all types of insurance is the same. This also applies to deductions for injuries, if the parties have agreed on such.
If the 15th falls on a weekend or non-working holiday, the deadline is moved to the next working day. Such transfers in 2018 take place in four months: April, July, September and December. But we still don’t recommend waiting until the last date. As in the case of reporting - in order to avoid unforeseen troubles.
Payments under a civil agreement, we recall, may be irregular, according to the schedule defined in the text of the agreement. Or as work is completed (delivered), services are provided (accepted) and the corresponding act is signed. Monitor the primary account in a timely manner (you must have properly written acts on hand) and, if necessary, carry out the accounting operation in a timely manner, as we described in this article. It is better to monitor the situation based on the results of each month. That is, directly, from responsible managers, find out the need for any accruals under the current GPA, if any are concluded with individuals on behalf of the company.
GPC agreements in registers for insurance premiums
All payments under the GPA and contributions from them, according to accounting data, are entered into the contribution registers. Based on this information, the reporting is filled out: the ERSV is submitted to the Federal Tax Service (we talked about it separately in more detail), and form 4-FSS is submitted to the Social Insurance Fund for personal injury contributions.
If the same person works for you both under an employment contract and under the GPA (performing one-time tasks), then enter data on both types of payments in one register.
GPC agreements in calculation of insurance premiums in 2018
Pension and medical contributions under the GPA are included in lines 030 and 050 of subsections 1.1 and 1.2 of Appendix 1 of the calculation of contributions (DAM).
In Appendix 2, remuneration to the contractor is included in lines 020 and 030 of the report. All payments to individuals and non-taxable amounts are reflected here. Payments to freelancers do not appear in other lines of Appendix 2.
In section 3, filled out for the contractor, in lines 160 and 170, put item 1 - “insured person”. In line 180, enter item 2, since an individual working under the GPA is not covered by social insurance.
GPC agreements and insurance premiums 2018: postings
In accounting, the payment under the GPD itself is reflected in the credit of account 76. Account 70, intended to reflect payments to employees, is incorrect to use in this case. The debit account is selected depending on the nature of the work ordered (services received).
Contributions, as under employment contracts, are accrued on the credit of account 69 for the corresponding subaccounts. In the block of transactions given below is the approximate name of the subaccounts. Your accounting program may have different analytics (names). But the meaning is still the same.
Total records needed:
Debit 20 (25, 26, 44...) Credit 76
– works (services) under the GPC agreement have been accepted and the due remuneration has been accrued to the individual counterparty;
Debit 76 Credit 68 subaccount “Personal Income Tax Payments”
– personal income tax is withheld from the accrued payment;
Debit 20 (25, 26, 44...) Credit 69 subaccount “Pension payments”
– pension contributions are calculated from the payment;
Debit 20 (25, 26, 44...) Credit 69 subaccount “Settlements for medical support”
– medical premiums accrued;
Debit 76 Credit 51
– the accrued remuneration is transferred to the bank card of the counterparty under the GPA (minus the calculated personal income tax);
Debit 68 subaccount “Personal Income Tax Payments” Credit 51
– transferred to the personal income tax budget;
Debit 69 sub-account “Pension payments” Credit 51
– contributions for pension insurance are transferred to the budget;
Debit 69 subaccount “Settlements for health insurance” Credit 51
– contributions for health insurance are transferred to the budget.
GPC contracts insurance premiums 2018: calculation example
Shaiba LLC cooperates with an individual under a GPC agreement. Person insurance in the Social Insurance Fund is not provided for by the parties.
Under the terms of the agreement, the company pays the person a remuneration in the amount of 100,000 rubles within 10 days after completion of the work.
The works were handed over on August 15, 2018. The full amount of the remuneration was transferred to the employee’s card on August 20.
The company applies a general tariff. In total, as of August 15, 2018, the organization’s accountant calculated and accrued the following amounts from the GPC agreement:
- pension - in the amount of 22,000 rubles. (RUB 100,000 x 22%);
- medical - 5100 rub. (RUB 100,000 x 5.1%).
The accountant did not accrue anything for social insurance in the Federal Tax Service and for injuries in the Social Insurance Fund, since in this case this is not required.
The accountant paid for the accruals made at the expense of the LLC using different payments (in connection with different KBK) along with contributions from full-time employees. Payment date - September 17 (deadline for payment of fees for August 2018, taking into account the postponement of the deadline due to the coincidence with the holiday).
When filling automatically Calculations for insurance premiums for reporting periods starting from the 1st quarter of 2018, those individuals who have exclusively income from GPC contracts (including copyrights) and have no valid employment contracts in the month are excluded from the list of those insured under compulsory social insurance.
IN Section 3 for “pure” contractual employees, the attribute “2” is entered in line 180 (not an insured person under compulsory social insurance):
Accordingly, in Appendix 2 such individuals are not included in the line 010 , and payments in their favor are not reflected in any line 020 , not by line 030 :
Why did the program behavior change?
Let us immediately note that there have been no changes in legislation on this topic.
At the beginning of 2017, the 1C developers registered an error that for GPC contractual agreements sign 1 is set in line 180 of Section 3, and payments in their favor are included in Appendix 2 of the calculation, however, the developers did not recognize this error (it was published in the section " Are not errors").
Apparently now the time has come to admit this mistake. It is also possible that the 1C company received some additional clarifications privately from the Federal Tax Service or the Social Insurance Fund.
Here are our explanations why the way the calculation is now filled out is correct.
According to the filling rules Calculations for insurance premiums, in Section 3 in lines 160 – 180 it is indicated sign of the insured person in the system of compulsory pension, medical and social insurance, respectively.
Those. the question comes down to Is the GPC contractor an insured person under OSS?.
Here we turn to Federal Law “On compulsory social insurance in case of temporary disability and in connection with maternity” dated December 29, 2006 N 255-FZ. According to Article 2 of this Law, insured persons are persons working only under employment contracts!
Article 2. Persons subject to compulsory social insurance in case of temporary disability and in connection with maternity
1. The following are subject to compulsory social insurance in case of temporary disability and in connection with maternity:
1) persons working under employment contracts, including heads of organizations who are the only participants (founders), members of organizations, owners of their property;
2. Persons subject to compulsory social insurance in case of temporary disability and in connection with maternity in accordance with this Federal Law, are insured persons.
It turns out that GPC contract workers who do not have an employment contract with the organization are not insured persons under OSS, and indeed, if you read the rules verbatim, then in line 180 the sign “2” should be indicated for them!
You can distinguish many cases. What are the rules for setting insurance premiums? We will try to answer this question in the article. Who to show in SZV-M Today, regional branches of the Pension Fund of Russia insist on the following. Freelance workers are included in the SZV-M report, even if in the reporting month:
- they were not paid any remuneration under a civil law contract;
- Accordingly, insurance premiums were not charged on him.
That is, in order to understand whether or not to include a specific insured person in the SZV-M, it is necessary to proceed from the following: Principles for setting employee insurance premiums There is no doubt about the contributions paid from the employment contract - each employee must have a mandatory retirement, disability, illness, accident and health insurance from the date of commencement of work.
Filling out calculations for insurance premiums if a GPC agreement has been concluded with an employee
GPC (lines 010, 020, 030). They are listed in Appendix 2 of the ZKBU. And on the VLSI website, in the instructions for filling it out, it is highlighted that contractual agreements are not included in Appendix 2. So should they get there or not? Answer: According to the procedure for filling out the DAM (approved by Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/): “on line 030 of Appendix No. 2, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Article 422 of the Code, ..." Amounts under GPC agreements are not included in the base for calculating insurance premiums in terms of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in accordance with pp.
2 p. 3 art. 422 of the Tax Code of the Russian Federation.
GPA in calculation of insurance premiums
Attention
Payments will automatically appear in Appendix 2 in lines 010, 020, 030. In Section 3 you need to indicate the attribute of the insured person (1 – insured, 2 – not). In subsection 3.1 for employees working under the GPA, we put 1 in lines 160 and 170, and 2 in line 180.
Both civil law and employment contracts can be concluded with the same employee. Then in the “type of contract” field you select labor, and it is not necessary to add GPA. This employee will be included in line 010. In 020 all accruals for him will be displayed, and in 030 only non-taxable payments.
In subsection 3.1 for such employees we put 1 in lines 160, 170, 180. In this case, there is no need to take into account the fact that the person also performs work according to the GPA.
Insurance premiums for civil liability in 2017-2018
Important
Moreover, on a new form, which was approved by order of the Russian Tax Service dated October 10, 2016 No. ММВ-7-11/551. When filling out a new report, you must use the same approach as discussed above. That is, individuals included in SZV-M, with whom civil contracts have been concluded, but for which payments have not yet been made (for example, upon completion of work), must be correlated with Section 3 of the new calculation of insurance premiums (see.
below).
Info
Moreover, the procedure for filling out the calculation depends on the situation (see table). Note that in the new calculation of contributions there is no need to provide data on the period of work (experience) under civil contracts as such. Here, only the month of accrual of payments to such individuals matters.
Individuals included in SZV-M, with whom civil contracts have been concluded, but for which there have been no payments, must be correlated with Section 3 of the new calculation of insurance premiums.
How to fill out a report on insurance premiums for the Civil Aviation Act in 2018
Good news In the Bukhsoft Online service, until August 1, 2017, we have opened access to the formation of the DAM absolutely free of charge! We wish you pleasant work and successful reporting! For 2016, the Pension Fund continues to accept and verify final reports on insurance premiums. At the same time, its employees may draw attention to some inconsistencies in the reports of SZV-M and RSV-1. Let's talk about the most likely situation that many companies and individual entrepreneurs with staff have already encountered.
This results in financial consequences to the payer in the form of abandonment of such person with outstanding dues along with payment of late payment interest. Mrs. Wanda is 53 years old and works under an employment contract. The employer calculates the employee's income as follows.
Social insurance contributions from total income in the amount of. Basis for calculating the health premium.
After all, section 3 of the calculation is filled out for all insured persons for the last three months of the billing (reporting) period<п. . Если сотрудникам, в том числе работающим по ГПД, в последние три месяца отчетного (расчетного) периода не начислялись выплаты и иные вознаграждения, то раздел 3 расчета по ним заполняется без подраздела 3.2 <п. . То есть на таких сотрудников подаются только персональные данные.
4. In the indicator of line 010 “Number of insured persons, total (persons)” of Appendix No. 2 to Section 1 of the calculation of those working under the GPA, in our opinion, it is not necessary to include in any case<п. . Но суть не в этом. Вопрос: нужно ли вообще включать сведения о выплатах по ГПД в приложение № 2? Возможны два варианта ответа. Вариант 1. Выплаты по ГПД не нужно отражать в приложении № 2, поскольку человек, работающий по ГПД, застрахованным лицом по взносам на ВНиМ не является. Вариант 2.
VNIM insurance premiums are not charged for payments under the GPA<подп. . Поэтому в строках 160 и 170 расчета нужно проставить признак «1», а вот в строке 180 должен быть указан признак «2» <п. . Ведь работающий по ГПД является застрахованным только в системе пенсионного и медицинского страхования.
If the program automatically puts “1” for social insurance, then this is an error and the calculation must be adjusted manually. 2. If the employee is a citizen of the Russian Federation and you calculate insurance premiums according to the basic tariff, then in column 200 “Category code of the insured person” of subsection 3.2.1 of section 3 of the calculation you need to enter the value “NR”. The category code of the insured person depends on the tariffs at which the company calculates insurance premiums and whether the employee is a foreigner, and not on the type of contract concluded with him (labor or GPA).
3. Yes, such employees are included in the calculation.
Is it necessary to include workers under the civil law in the calculation of insurance premiums?
Principles for determining contractors' insurance premiums The basis for assessing premiums is income within the meaning of the personal income tax provisions. This does not include wages for the employee's inability to work and sickness or accident benefits. In this case, the following is required to pay social security contributions.
- what type of contract is concluded;
- whether the contract was valid in the reporting month (if at least 1 day, then it must be included in the SZV-M);
- it does not matter whether in the reporting month there are facts of accrual and payment of remunerations, as well as the accrual of contributions for them (after all, payment often occurs only after the delivery and acceptance of work).
Thus, even when in the reporting month you did not pay remuneration under a civil law agreement and did not accrue contributions for it, such a person still needs to be entered into the SZV-M form.
You will receive a link and be able to create a new password via email. Email* Add a question You must register to ask a question Forgot your password Remember Go... Home/ Personnel/GPA in the calculation of insurance premiums GPA in the calculation of insurance premiums Complaint Question Describe the reason for your complaint Complaint Cancel Good afternoon. Consultation is needed on submitting the reporting “Calculation of insurance premiums”, namely whether to include remuneration of employees under civil contracts in line 020 (amount of payments); 030 (non-taxable base) Appendix 2 (calculation of Social Insurance Fund amounts) of the report “Calculation of insurance premiums” has a solution 0 Personnel Ekaterina Abramova 2 months 1 Answer 129 views Newbie 0 Answer (One) Write an answer Similar questions Previous question Next question Ask a question Copyright 2017 Accounting -Expert | EMAIL FOR CONTACTING THE EDITOR:
This is done in the same way as a person performing work under a civil contract concluded with his own employer. If for some reason you decide to take into account contributions to the Social Insurance Fund for an employee working on the basis of the GPA, then simply check the box in the directory. Payments will automatically go to Appendix 2 in lines 010, 020, 030.
In section 3 you need to indicate the attribute of the insured person (1 – insured, 2 – not). In subsection 3.1 for employees working under the GPA, we put 1 in lines 160 and 170, and 2 in line 180. Pensioner as a performer of work This provides that the contract was not concluded with the employer with whom they remain in employment at the same time relationship or under this contract, do not work for the employer.