The article will explain how to calculate insurance premiums for payments under GPC and copyright agreements, and whether it is possible to accrue 2 remunerations under a GPC agreement per month.
Question: The employee under the GPC agreement submitted a report on 06/19/17 for the period from 06/01/17 to 06/15/17; remuneration was paid on 06/21/17; and for the second half of June I submitted a report on work in June on 07/11/17 for the period 06/16/17-06/30/17. Remuneration was paid on 07/14/17. In accordance with the contract, payment is due within 3-5 days after submission of the report. It turns out that in June there were 2 accruals under the GPC agreement. In the 6-personal income tax report, indicate both amounts in June; for the second amount, personal income tax is transferred on July 14 (the day the remuneration is paid). Should I indicate both amounts in the insurance premium report? Is it possible to accrue 2 remunerations per month under a GPC agreement? the same employee submitted the report for April on May 22, so accruals were made for April, and remuneration was paid on May 25, and the payment orders for contributions indicated the period of April. isn't this a violation? how to do it right?
Answer: 1. Remuneration to the performer is subject to contributions on the date of accrual, not payment. Based on the text of the question, in the calculation of insurance premiums for the six months, the contractor will have accruals in April (the report was submitted on 05/22/17) and in June the total amount for two payments (the report was submitted on 06/19/17 and 07/11/17). In one month it is possible to sign two certificates of completed work.
2.The accountant correctly indicated the period “April” in the payment order.
How to calculate insurance premiums for payments under GPA and copyright agreements
Situation: when to charge contributions for compulsory pension (medical) insurance under a civil contract - at the time of issuing an advance, at the time of performance of work (rendering services) or at the time of final settlements
Payments and rewards under civil contracts are included in the calculation base for mandatory insurance contributions on the date of their accrual* (). In this case, the base for calculating contributions is determined monthly for each individual in whose favor payments were made (clause 1 of Article 421 of the Tax Code of the Russian Federation).
A civil 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 payment of an advance, upon completion of the work (term of the contract), etc. (). However, Chapter 34 of the Tax Code of the Russian Federation does not contain any relationship between the methods of payment for work (services), the timing of their completion (rendering) and the date of inclusion of payments in the calculation base for insurance premiums. Thus, neither advances for the upcoming performance of work (provision of services), nor stage-by-stage payments are no different from other payments and remunerations for which the organization is obliged to charge insurance premiums (). Include the amounts of advances issued (staged payments) in the calculation base for insurance premiums on the last day of the month in which these amounts were accrued.
If in the future, for some reason, the contractor returns the advance payment, the organization will have an overpayment of insurance premiums, which can be
GPC agreements - insurance premiums 2018. We will talk about this in our article, as well as how a GPC agreement differs from a labor agreement and for which contracts you can avoid paying premiums. This material will allow the accountant to avoid sanctions in case of incorrect calculation of insurance premiums under GPC agreements.
What is a GPC agreement and its differences from an employment contract?
A GPC agreement is a civil law agreement, i.e. a civil law agreement (CLA). A party to this agreement may be one or more individuals and/or legal entities. GPA is any agreement concluded in accordance with the Civil Code of the Russian Federation and does not contradict the current civil legislation.
Civil contracts are conventionally divided:
- related to the transfer of property (donation, exchange, purchase and sale, etc.);
- contracts for the performance of work (contract, R&D, etc.) in accordance with Ch. 37 Civil Code of the Russian Federation;
- contracts for the provision of services (transportation, storage, commission, etc.) in accordance with Ch. 39, 51 Civil Code of the Russian Federation.
The difference between an employment contract and a GPC is primarily that an employment contract is regulated by the norms of the Labor Code of the Russian Federation, and the GPC is governed by civil law. The GPA cannot use terms and wording of labor legislation.
Many questions arise in a situation when a service invention (sample or model) is created. If, according to the labor functions specified in the employment contract or job description, the creation of this invention is prescribed, then this case is considered in the area of labor legislation. And if the invention was made as part of innovation or rationalization work not related to the employee’s labor function, then there is a GPC agreement, according to which the employee can receive additional remuneration for his work.
It should be taken into account that Part 2 of Art. 15 of the Labor Code of the Russian Federation directly prohibits the conclusion of civil contracts, which in their meaning regulate labor relations.
Table of differences
The Supreme Court of the Russian Federation came to the conclusion that in a number of cases, GPAs concluded with individual entrepreneurs, which provide for monthly remuneration, compliance with labor regulations, etc., should be reclassified as employment contracts, since they are illegal and infringe on the rights of employees (definition Sun dated 02.27.17 No. 302-KG17-382). This means that companies take a very big risk when they enter into GPAs, which are very similar to employment contracts.
For clarity, the main features These agreements are shown in the table:
|
Signs |
GPC agreement |
Employment contract |
|
Parties to the agreement |
Customer and performer |
Employer and employee |
|
Subject of the agreement |
Specific task |
According to job description |
|
Payment under the contract |
Reward |
Salary |
|
Execution of the contract |
Personally or with the involvement of third parties |
|
|
Deadline |
Defined, which ends upon completion of the contract |
Indefinite. Urgent only in special cases |
|
Time and end of the working day |
Not regulated |
Internal labor regulations |
|
Working conditions |
The contractor will independently equip his workplace |
The employer is obliged to equip the workplace, provide tools and, if necessary, provide special clothing and footwear. |
|
Documenting |
GPC agreement |
Reception order. Entry in the work book. Employment contract |
|
Business trip |
The performer's trip is not considered a business trip and is paid for by the performer himself. The customer cannot send on a business trip |
When sent on a business trip, the employer pays daily allowance, travel and accommodation expenses |
Civil contracts are subject to the following fees:
Treaties GPC insurance companies contributions in 2018 are assessed in the following order: remuneration under such agreements is included in the tax base in the same way as the employee’s salary (clause 1 of article 420 of the Tax Code of the Russian Federation). But contributions for GPA injuries are assessed only when such a condition is expressly stated in the contract (paragraph 4, paragraph 1, article 5 and paragraph 1, article 20.1 of the law “On compulsory social insurance against industrial accidents and occupational diseases” dated 24.07 .1998 No. 125-FZ). Remunerations for GPC insurance contributions are also not subject to the Social Insurance Fund (subclause 2, clause 3, Article 422 of the Tax Code of the Russian Federation). This means that a maternity benefit at the expense of the Social Insurance Fund is not accrued or paid to an employee under the GPA. Also, such employees will not receive social insurance benefits for child care up to 1.5 years.
Don't know your rights?
Postings for calculating insurance premiums for GPA concluded with individuals will be similar to calculating contributions for full-time employees:
- Dt 20, 23, 25, 26, 44, 91 Kt 76 - remuneration was accrued under the GPA on the basis of a signed certificate of completion of work or certificate of provision of services;
- Dt 20, 23, 25, 26, 44, 91 Kt 69 - insurance premiums are charged for the amount of remuneration;
- Dt 76 Kt 68 - personal income tax withheld from remuneration;
- Dt 76 Kt 50, 51 - remuneration was paid to the contractor;
- Dt 68, 69 Kt 51 - personal income tax and insurance premiums have been paid.
However, not all GPC agreements accrue insurance premiums. Next, we will consider in detail which civil contracts are subject to contributions.
Accrual under GPC agreements
Which GPC agreements are subject to insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund? These are, first of all, contracts for the provision of paid services (Article 779 of the Civil Code of the Russian Federation). GPC agreements for the performance of work, contracts (Article 702 of the Civil Code of the Russian Federation), author's orders (Article 1288 of the Civil Code of the Russian Federation) and some others are subject to insurance premiums.
But insurance premiums are not charged for payments under the GPA related to the transfer of property or other real rights (clause 4 of Article 420 of the Tax Code of the Russian Federation). These are purchase and sale agreements, leases, loans, etc. So, if an individual has entered into a rental agreement for an apartment for company employees, then insurance premiums are not charged for payments under such an agreement. Or, for example, an individual provided a loan to a company. Contributions are also not paid on interest paid in accordance with the terms of the agreement.
Also, contributions are not paid if a GPA is concluded with an individual entrepreneur. This is due to the fact that the individual entrepreneur pays his own tax depending on the taxation system he chooses. All responsibility for non-payment of insurance contributions to the budget lies solely with the entrepreneur.
The following are also not subject to insurance premiums:
- payment under the GPA, including under copyright contracts in favor of stateless persons and foreigners who are temporarily staying in the Russian Federation, not taking into account payments in favor of such persons recognized as insured persons in accordance with the Law “On Compulsory Pension Insurance” dated 15.12 .2001 No. 167-FZ (subparagraph 15, paragraph 1, article 422 of the Tax Code of the Russian Federation);
- payment under the GPA for the provision of services (performance of work) in favor of students for activities in student teams (in terms of PF) in accordance with subclause. 1 clause 3 art. 422 of the Tax Code of the Russian Federation.
Insurance premiums for the civil liability agreement are paid within the same time frame as for the company’s employees, i.e. no later than the 15th day of the month following the month of accrual of remuneration.
Table of insurance premiums
In order to understand in which cases insurance premiums are paid and in which they are not paid, let’s look at the table.
|
Subject of the agreement |
Is insurance premiums included in the tax base? |
|
Work agreement |
Turns on |
|
Alienation of rights to the results of intellectual activity |
Included, minus documented expenses |
|
Contract of sale |
Doesn't turn on |
|
Contract for paid services |
Turns on |
|
License agreement |
Included, minus documented expenses |
|
Lease contract |
Doesn't turn on |
|
Loan agreement |
Doesn't turn on |
|
Events International Association football |
Doesn't turn on |
|
Volunteering |
Doesn't turn on |
Moreover, undocumented expenses are accepted for deduction as a percentage of the amount of accrued income established by clause 9 of Art. 421 Tax Code of the Russian Federation. For example, for the creation of databases and computer programs - 20%.
The question often arises: is it possible not to pay premiums if the GPC agreement stipulates that the insurance premiums are paid by the executor or contractor himself? The answer is clear: no. The condition that the contractor pays his insurance premiums will be considered void, since it contradicts current legislation. And the customer will need to pay insurance premiums. In addition, for non-payment of contributions, a fine will be issued in the amount of 20% of the amount of unpaid contributions, and for intentional non-payment - 40% (clauses 1 and 3 of Article 122 of the Tax Code of the Russian Federation).
Insurance premiums with reimbursement of expenses
The contractor under the GPA for the provision of services or performance of work can count on receiving compensation for his costs (clause 2 of Article 709, Article 783 of the Civil Code of the Russian Federation). You can compensate, for example, for the contractor’s documented expenses for materials, work, and services directly used to fulfill this GPC agreement. Or it could be travel and/or accommodation costs if an out-of-town worker is involved or the contract site is located in a remote location. Insurance premiums are not charged on the amount of compensation paid.
All expenses subject to compensation must be documented. Otherwise, the taxpayer may have problems with the Federal Tax Service. This position is also shared by the regulatory authorities (subclause 2 of clause 1 of Article 422 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated August 21, 2017 No. 03-15-06/53442).
But if a decision is made to compensate an individual for the costs of purchasing equipment, then if insurance premiums for such payments are not calculated, a dispute with the tax authorities is possible. Since compensation for the purchase of equipment or tools can be regarded as a payment option under the GPA, since the contractor will use this equipment to perform work under other contracts or for personal purposes.
Insurance premiums from advance
Often, the GPA includes a condition for the payment of an advance. Moreover, the advance can be paid in a certain percentage or amount both for the completed stage of work and for the execution of the contract as a whole. In this case, when should contributions be calculated from GPC agreements - 2018? According to Art. 424 of the Tax Code of the Russian Federation, the date of payment and remuneration to an individual is the date of accrual of such payment. That is, under GPC agreements - the date of signing the acceptance certificate for work or services provided under the terms of the agreement. Therefore, the date of accrual of insurance premiums for GPC remuneration will be the date of accrual of such payment: for a separate stage or for the contract as a whole. A similar point of view is reflected in the letter of the Ministry of Finance of the Russian Federation dated July 21, 2017 No. 03-04-06/46733.
Insurance premium rates
According to Art. 426 of the Tax Code of the Russian Federation for 2017-2020, the following rates of insurance contributions are established, which are applied to both wages and benefits under the GPA:
- for compulsory pension insurance - 22% within the limit and 10% on income exceeding this amount;
- Compulsory medical insurance - 5.1%.
The limit in 2018 for calculating insurance contributions for pension insurance is set at RUB 1,021,000. (Resolution of the Government of the Russian Federation dated November 15, 2017 No. 1378).
In Art. 427 and 428 of the Tax Code of the Russian Federation establish reduced and additional rates of insurance premiums for some taxpayers.
If a taxpayer has the right to apply reduced rates to its employees working in the state under employment contracts, then he can apply these rates to calculate contributions under the GPA.
Additional tariffs are provided for workers with harmful and dangerous working conditions, named in clause 1, part 1, art. 30 of the Law “On Insurance Pensions” dated December 28, 2013 No. 400. The same rule applies to GPC contracts, the conditions of which are harmful or dangerous, as well as those that are carried out in territories classified as hazardous according to special labor assessments.
Civil contracts are concluded between individuals and legal entities within the framework of civil law. As usual, remuneration under GPC agreements is subject to insurance premiums. Do not forget about some cases where contributions are not paid.
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). Contributions to the tax office social insurance granting the right to receive social benefits (sick leave, maternity leave, children's benefits) are not accrued 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 according to 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. In this case, you do not 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 society applies 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 allowed.
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).
In the news we will tell you how to fill out the DAM form without errors if you have employees working under the GPA
The calculation of insurance premiums (hereinafter referred to as the calculation) for the first half of 2018 must be submitted to the Federal Tax Service no later than July 30. In this regard, we will clarify important question: how to fill out the payment form if a civil contract has been concluded with an employee?
A person working on a GPA basis is insured only in the health and pension insurance systems. Payments to the Pension Fund and the Compulsory Medical Insurance Fund must be reflected in subsections 1.1 and 1.2, in Appendix 1 to Section 1 of the calculation, where the amounts of contributions to compulsory health insurance and compulsory medical insurance are determined.
Contributions to the Social Insurance Fund for VNIM insurance(temporary disability and maternity) for payments to employees working under the GPA, are not credited, and, therefore, are not reflected in section 1 of Appendix 2 in lines 010, 020, 030.
Use our online service to fill out insurance premium calculations. It will allow you to prepare a document quickly, without errors and taking into account the latest changes in legislation:
To automatically generate the correct report, in the BukhSoft: Salaries and Personnel program you need to indicate that the employee works according to the GPA. you can see how to do this.
HereTo 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 when calculating ( if you 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. 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.
Can be concluded with the same employee and civil and employment contracts. 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.
Good news
In the Bukhsoft Online service, until August 1, 2018, we have opened access to the formation of the DAM absolutely free of charge!
We wish you pleasant work and successful reporting!
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 To ensure normal operations, 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 terms of the contract must comply with the following features:
1. The subject of the GPA is the performance of a specific 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 vocational training personnel, 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 separate class 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 contributions for insurance. 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 contracts that imply Negative consequences for business.