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If an individual entrepreneur or an organization does not have the necessary specialists or it is difficult to do the work on its own, civil law contracts are concluded with third parties. For example, a contract of work or a contract for the provision of services.
If the person involved is an individual entrepreneur, then the formalization of relations with them is no different from relations with counterparties - organizations. Those. An individual entrepreneur issues an invoice for his services or a contract is concluded, works and services are performed, an act of work performed is signed. Payment is transferred to the IP account. Individual entrepreneurs pay taxes on their income on their own.
But if you attract just an individual who is not registered as an individual entrepreneur, then the situation will be a little more complicated. And in this case, the customer organization will be obliged to withhold personal income tax from the income paid, because. she will act as a tax agent. In this article, we will discuss how to calculate and withhold personal income tax from payments under a civil law contract for the performance of work or the provision of services.
1. Features of a civil law contract
2. Signing the act of acceptance and transfer of work performed
3. The obligation to withhold personal income tax from payments under a civil law contract
4. Personal income tax with cost compensation
5. Two points of view on the withholding of personal income tax from compensation of expenses to the contractor
6. Standard tax deductions
7. Professional tax deduction
8. Accounting for payments and withholding of personal income tax
9. Accrual of personal income tax under a contract in 1C
So let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.
(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)
In more detail than in the video, we will analyze the topic further in the article.
1. Features of a civil law contract
Civil law contracts for the performance of work (this is a work contract) and the provision of services are regulated by the Civil Code (CC) of the Russian Federation.
Individuals can provide you with services (regulated by Chapter 39 of the Civil Code) or perform work (regulated by Chapter 37 of the Civil Code). An important difference between a civil law contract and an employment contract is the presence of an individual specific task. The subject of such an agreement is always the end result of labor. And it is this result that the customer pays for.
Regardless of what you will have - works or services, a work contract or a contract for the provision of services for a fee, the general rules for the relationship between the customer and the contractor will be the same, since the provisions on the contract (Article 783 of the Civil Code) apply to the service contract.
The parties to the contract are the customer and the contractor. The one who gives the task is called the customer (this is an organization or individual entrepreneur), and the one who performs it is called the contractor. For a contract for the provision of services, it is similar - the customer and the contractor.
Under the terms of the contract, the contractor (executor) is obliged to perform specific work (render a service), clause 1 of article 702 of the Civil Code. What exactly it consists of, you need to describe in detail in the contract, which is in writing. In addition to the type of work or services performed, the contract specifies the start and end dates of work, the procedure for delivery and acceptance, the cost and procedure for payment, and the responsibility of the parties for violation of the terms of the contract.
The final price under the contract may include two parts:
- direct remuneration for the work (service) of the contractor (executor) (clauses 1, 2 of article 709 of the Civil Code);
- the cost of compensation for the costs of the contractor (executor).
The payment procedure under the contract may provide for the payment of an advance. It can be either a fixed amount or a percentage of the total remuneration. Do not forget to prescribe that in case of non-fulfillment of obligations under the contract, the contractor is obliged to return the advance payment received to you!
2. Signing the act of acceptance and transfer of work performed
After completing the work, the contractor is obliged to hand over its result to the customer, and the customer - to accept it. The delivery and acceptance of the result of work is documented by an acceptance certificate, which must be signed by the contractor and the customer (or their authorized representatives). Based on this act, the customer makes a settlement with the contractor. When drawing up an act, do not forget to include in it all the mandatory details provided for in Article 9 of Law No. 402-ФЗ “On Accounting”.
If the contractor bears any costs associated with the performance of work, the firm or entrepreneur can pay them. The procedure for payment of such expenses is determined in the contract. More on this a little later. For now, let's see what such an act might look like.
The act is drawn up in two copies - one for each of the parties. On the basis of the signed act, payment for the work is made and expenses are recognized in accounting and tax accounting.
3. The obligation to withhold personal income tax from payments under a civil law contract
An individual who performs work or provides services for the organization receives income. And this income is subject to personal income tax (clause 6, clause 1, article 208 of the Tax Code). The organization is a source of payment of this income, and therefore a tax agent (clause 1 of article 226 of the Tax Code). Therefore, the organization must withhold personal income tax from payments under a civil law contract and pay it to the budget.
When discussing with the contractor the price of the work performed, in order to avoid conflict situations, please note that he will receive his remuneration minus the tax withheld.
You do not have the right to shift the obligation to pay tax to an individual and thereby free yourself from fulfilling the duty of a tax agent. This is not provided for by law. Regardless of what you have written in the contract.
Also, you cannot pay personal income tax at your own expense (clause 9 of article 226 of the Tax Code), therefore, the amount including personal income tax must appear in the contract.
VAT rates:
- for residents of the Russian Federation - 13%;
- for non-residents of the Russian Federation - 30%.
See the table below for information on the date of receipt of income, withholding and payment of tax.
Tax is withheld directly from the amount of remuneration upon its actual payment (clause 1, article 223 and clause 4, article 226 of the Tax Code).
Do not forget that the fulfillment of the duties of a tax agent by withholding and transferring personal income tax is not limited to:
- at the end of the year, no later than April 1 of the next year, a certificate in the form 2-NDFL is submitted to the tax office;
- according to the results of the quarter in which an individual (your contractor or performer) received income, and according to the results of each of the subsequent quarters until the end of the year, you will show income and personal income tax in the form of 6-personal income tax.
If the organization cannot withhold the tax (for example, if the remuneration is paid in kind), then it must report this to the tax office and the contractor himself (clause 5 of article 226 of the Tax Code of the Russian Federation).
4. Personal income tax with cost compensation
In connection with the execution by an individual of a civil law contract, he may incur costs, for example, travel and accommodation costs, the acquisition of inventory items necessary for the performance of work or the provision of services. And the contract may provide for compensation for these actual costs by the customer (Articles 709, 783 of the Civil Code).
Compensation is paid when an individual provides primary documents on expenses incurred. To pay expenses, you can draw up an act in any form, in which you indicate exactly what expenses were incurred, in what amount, and list the attached documents. Also, the act must refer to the contract, which stipulates the obligation of the customer to compensate for the costs incurred in connection with the execution of the contract.
The question arises - is it necessary to charge personal income tax on the amounts of such compensation? Unfortunately, there is currently no definite answer to this question.
According to Article 209 of the Tax Code, the object of personal income tax is the income received by the taxpayer. According to Article 41 of the Tax Code, economic benefits in cash or in kind are recognized as income, taken into account if it is possible to assess it and to the extent that such benefits can be assessed. The economic benefit is determined in accordance with Chapter 23 of the Tax Code.
But even there we will not find a clear definition of income. Clause 1 of Article 210 says that when determining the tax base, income in cash and in kind is taken into account. All! No specifics, the circle is closed.
As a general rule, even compensation received to compensate for previous expenses is recognized as income. And only in situations specially stipulated by the legislator, these incomes are not subject to personal income tax. Unfortunately, there is no compensation for actual expenses incurred by an individual under a civil law contract among these cases.
5. Two points of view on the withholding of personal income tax from compensation of expenses to the contractor
So two points of view:
- Opinion of the Ministry of Finance(one of the last letters on this topic No. 03-04-05 / 1733 dated 01/23/2015, there are also a lot of letters with a similar opinion over the past years, the essence is the same everywhere): travel expenses, accommodation, etc. performers are related to their income. Therefore, the reimbursement by the organization of these amounts is carried out in the interests of the contractor, they are part of the price of the contract, and personal income tax should be withheld from these amounts. By the way, earlier this point of view was also supported by the courts (decree of the Federal Antimonopoly Service of the Volga District of October 28, 2008 N A65-610 / 2007-SA2-22, resolution of the FAS of the East Siberian District of November 30, 06 N A33-6892 / 06-Ф02-6252 / 06-C1).
- Court opinion: the payment of compensation does not entail the receipt by the contractor of economic benefits, but is aimed at reimbursing him for the costs associated with the execution of the contract. Therefore, such amounts should not be subject to personal income tax (Determination of the Supreme Arbitration Court of the Russian Federation of March 26, 2009 No. VAS-3334/09, Resolution of the Federal Antimonopoly Service of the Far Eastern District of December 16, 2008 No. F03-5362 / 2008, Federal Antimonopoly Service of the Moscow District of March 26, 2013 N A40-37553 / 12 -20-186).
It is paradoxical, but true - two letters from the Federal Tax Service support the second point of view: dated 03.09.2012. No. ОА-4-13/14633 and dated March 25, 2011 No. KE-3-3/926.
Therefore, in order to avoid conflict situations, it is better not to use the concept of “compensation of expenses”. And it is possible to reduce the accrued personal income tax from payments under a civil law contract through the provision of a professional tax deduction. About him a little later.
6. Standard tax deductions
When receiving income from the organization, the contractor - an individual, as well as a full-time employee, has the right to receive standard tax deductions - for himself or children (clause 4, clause 1, article 218 of the Tax Code). Contractor to claim submits an application and attaches documents confirming the right to deduction.
It does not matter if the individual works somewhere else or not. It has the right to apply for the deduction to any withholding agent that is its source of income payment, at its choice.
Standard deductions are provided only for the period for which the contract is concluded. Deductions are provided on a monthly basis, regardless of the months in which the remuneration itself was paid under the contract.
If an individual wishes to receive a deduction for a child, which is given before reaching an income of 350,000 rubles, then the tax agent has no obligation to check whether his income from other places of work exceeded this amount or not. Therefore, only what is paid by this tax agent is taken into account. And in an application for a deduction, an individual confirms that he does not use deductions for other sources of income.
For insurance, you can ask the contractor to provide: a copy of the work book, from which it is clear that there are no labor relations at the moment, or a certificate in the form 2-NDFL, if the individual is employed and this can be seen from the work book.
On the topic of providing standard deductions to the contractor, see: letter of the Federal Tax Service for Moscow dated 06/01/2010. No. 20-15 / 3 / 057717, letter of the Ministry of Finance dated 04/07/2011 No. 03-04-06 / 10-81.
7. Professional tax deduction
In addition to the standard tax deduction, the contractor can take advantage of the professional deduction, which includes all costs associated with the performance of obligations under a contract(Clause 2, Article 221 of the Tax Code). When performing work or providing services, these costs must be documented.
The deduction is based on contractor's application (in any form), to which documents are attached confirming expenses (waybills, checks of CCP and commodity, receipts, etc.). The main requirement for documents is confirmation of the type of costs, their payment and connection with the work performed (services rendered).
When an individual receives a professional personal income tax deduction, the personal income tax will actually be withheld from the difference between the amount under the agreement (tax base) and the amount of expenses in the form of a deduction. An example is at the end of the article.
Please note that a professional tax deduction for personal income tax from payments under a civil law contract can be obtained:
- only on income taxable at a rate of 13% (except dividends), clause 3 of article 210, clause 1 of article 224 of the Tax Code. Therefore, only residents of the Russian Federation can count on the deduction.
- only under contracts for the performance of work and the provision of services (as well as under contracts for the author's order). For other types of contracts (rental of residential premises, lease), no deduction is provided (letter of the Ministry of Finance dated 15.11.12 No. 03-04-05 / 4-1286).
8. Accounting for payments and withholding of personal income tax
For the purposes of accounting for settlements with contractors and performers who are individuals, account 76 is used, sub-account "Settlements with various debtors and creditors". The accrual of remuneration is reflected in the credit of this account in correspondence with the expense account, depending on the purposes for which the work was performed and services were provided:
Debit 20, 23, 25, 26, 44, 91/2 - Credit 76
This posting is made on the date of drawing up the act of services rendered (work performed). She tells us that our costs have increased and the accounts payable to the contractor (contractor) have increased.
Withholding personal income tax is reflected by the wiring:
Debit 76 - Credit 68
The debt to the contractor minus personal income tax must be paid. This can be done from a current account or from a cash register:
Debit 76 - Credit 51, 50
Example
LLC "Mega-circulation" for the design of the album "Beauty of Krasnodar" under a contract for the performance of work attracted a designer - an individual Kraskin Kirill Konstantinovich. The deadline for completing the work is from June 1 to July 27, 2016.
Payment for the services of the contractor under the contract amounted to 20,000 rubles. The contractor was paid an advance on July 4 from the cash desk in the amount of 8,000 rubles.
The work was completed and an act of completed work was signed on July 27. The balance of payment under the contract was transferred from the organization's settlement account to the contractor's bank account on July 29.
Kraskin also wrote an application for a standard tax deduction for a child in the amount of 1,400 rubles. per month and a professional tax deduction in the amount of 3000 rubles. (acquisition of photographs to illustrate the album). Supporting documents for deductions are available.
Debit 76 - Credit 50 - in the amount of 6960 rubles. - an advance payment was issued from the cash desk minus the withheld personal income tax (8000 - 8000 * 13%)
Debit 76 - Credit 68 - in the amount of 1040 rubles. - withheld personal income tax
Debit 68 - Credit 51 - in the amount of 1040 rubles. - transferred personal income tax to the budget
Debit 20 - Credit 76 - in the amount of 20,000 rubles. - accrued remuneration under the contract
We calculate the personal income tax that remains to be withheld, taking into account the deductions provided:
(20,000 rubles - 1400 rubles * 2 months - 3000 rubles) * 13% - 1040 rubles. = 806 rubles.
Debit 76 - Credit 68 - in the amount of 806 rubles. - withheld personal income tax
The balance payable under the agreement: 20,000 - 8,000 - 806 = 11,194 rubles.
Debit 76 - Credit 51 - in the amount of 11,194 rubles. – transferred the balance under the contract to the bank account of the contractor
Debit 68 - Credit 51 - in the amount of 806 rubles. - transferred personal income tax to the budget
Also, according to the results of July, it is necessary to accrue and pay insurance premiums. But this is a topic for a separate discussion.
9. Accrual of personal income tax under a contract in 1C
For those who keep records in the 1C: Accounting program - see the calculation of personal income tax from payments under a civil law contract in 1C: Accounting in video format.
What problematic issues regarding the accrual and withholding of personal income tax from payments to the contractor (performer) do you have? Ask them in the comments!
Personal income tax from payments under a civil law contract
1. How does a civil law contract differ from an employment contract.
2. In what order are personal income tax and insurance premiums calculated from payments under a contract for the performance of work (services) with an individual.
3. How transactions under a GPC agreement with an individual are reflected in accounting.
The acquisition of works or services from third-party organizations (IP) is a common occurrence, without which it is difficult to imagine the activities of any business entity. However, not only another organization (IP), but also an individual can act as a performer of works (services). For example, the services of individuals in creating a corporate website, transporting property, organizing and holding various corporate events (trainings, seminars, holidays), etc. are very common. It is obvious that for carrying out one-time works (services) it is not advisable to conclude an employment contract with the contractor and introduce an additional staff unit. How, then, to formalize the relationship, make calculations and withhold taxes? This will be discussed further in the article.
Documenting
- Contract for the performance of work (rendering of services) with an individual
Documentation of relations with an individual involved in the performance of one-time works (services) begins with the conclusion of an agreement. At the same time, the contract is not of an employment, but of a civil law nature (GPC), and has the following varieties:
- contract for the performance of work (work contract);
- contract for services.
When concluding a contract for the performance of works (services), it is important to check that the provisions and wordings of the employment contract do not accidentally "flow" into it. Moreover, a civil law contract with an individual must be such not only in form, but also in essence. Therefore, it is necessary to clearly understand the difference between an employment contract and a civil law contract with an individual. The principal differences between these two types of contracts are presented in the table:
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Differences
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Agreement for the performance of works (services) with an individual
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Employment contract
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| Legislative regulation |
Civil law: - contract agreement - chap. 73 of the Civil Code of the Russian Federation
- contract for the provision of services - ch. 39 of the Civil Code of the Russian Federation
|
Labor legislation: Labor Code of the Russian Federation |
| Parties to the agreement |
Executor (contractor) and customer |
Employee and employer |
| Subject of the contract |
Fulfillment of a specific task (order, order) of the customer - the end result |
Performance by an employee of a labor function (work according to the position in accordance with the staff list, profession, specialty, indicating qualifications) |
| Validity |
The indication of specific deadlines for the performance of work is a mandatory condition of the contract (Article 708 of the Civil Code of the Russian Federation). |
If the term of the contract is not directly established, the contract is considered concluded for an indefinite period (Article 58 of the Labor Code of the Russian Federation). |
| Subordination |
The contractor is not subject to the requirements of local regulations of the customer (work and rest schedule, dress code, etc.). The contractor is not subordinate to the officials of the customer. |
The employee must comply with the requirements of local regulations, as well as follow the orders of the employer. |
| Work organization |
The contractor himself provides himself with everything necessary for the performance of work (services under the contract). By agreement of the parties, the contract may provide for the provision of tools, materials, etc. customer. |
The employer is obliged to provide the employee with everything necessary for work, to create safe working conditions. |
| Social guarantees and compensations |
The contractor is not covered by the guarantees provided for by the Labor Code of the Russian Federation (annual paid leave, payment of temporary disability benefits, etc.) |
The employee has the right to all guarantees provided for by the Labor Code of the Russian Federation |
| Payments under the contract |
The contract price is determined by agreement of the parties, without any size restrictions. If the contract does not provide for advance payment (staged payment), then payment is made upon completion of work, after they are accepted by the customer. |
The employee's salary is set in the employment contract in a fixed amount. Periodicity of payment: not less than every half a month. The minimum wage is limited by the minimum wage. |
| Personnel accounting |
No personnel documents for the contractor under the contract are drawn up, the work book is not filled out. |
All necessary personnel documents are issued for the employee (employment order, personal card, work book is filled out, etc.) |
So, comparing the terms of a civil contract for the performance of work (services) with an individual and an employment contract, it is obvious that the first option has a number of significant benefits from the customer's point of view:
- only the final result is paid, and not all the time spent by the performer;
- the risk of failure to complete the task lies entirely with the performer;
- the contractor himself provides himself with everything necessary for work (unless otherwise provided in the contract);
- the customer does not incur any additional costs for paying for vacations, sick days, etc.
Given all these advantages, it is not surprising that many employers are trying to "disguise" labor relations as civil law. And it is also not surprising that the regulatory authorities check contracts with individuals for the performance of work (services) with special attention. Therefore, in order to avoid possible claims, it is necessary to take into account the main errors in the contract with an individual that indicate the labor nature of the relationship(Letters of the Ministry of Taxation of Russia No. SA-6-07/463@ dated June 19, 01, No. 21-11/123985@ of the Federal Tax Service of Russia for Moscow dated December 25, 2007, No. 051/160-97 of the FSS of the Russian Federation dated May 20, 1997):
- assigning a specific labor function to the performer, indicating in the contract the position in accordance with the customer's staffing table, specialty, qualifications;
- works under the contract are of a continuing, rather than one-time nature (for example, cleaning the customer's premises, guarding the territory), specific quantitative and qualitative measures of work are not indicated;
- subordination of the contractor to the internal labor schedule of the customer;
- guaranteed remuneration (regardless of the result), payment of remuneration within the terms established for wages;
- providing the contractor with the necessary working conditions (with the provision of a permanent workplace, means of labor);
- sending performers under a civil law contract at the expense of the customer (with payment of daily allowances, payment according to average earnings).
! Note: for the conclusion of a civil contract for the performance of work (services), which actually regulates labor relations, administrative liability is provided in the form of a fine (part 3 of article 5.27 of the Code of Administrative Offenses of the Russian Federation):
- for officials: from 10,000 to 20,000 rubles.
- for individual entrepreneurs: from 5,000 to 10,000 rubles.
- for legal entities: from 50,000 to 100,000 rubles.
- The act of acceptance and transfer of work (services) performed
Upon the performance of works (services) by the contractor, an appropriate act is drawn up. The legislation does not provide for a unified form of such an act, so the parties (usually the customer) develop it themselves. The act of acceptance and transfer of works (services) under an agreement with an individual is a primary accounting document, therefore it must contain all the necessary details (clause 2, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”):
- Title of the document;
- Date of preparation;
- name of the customer organization (IP);
- name of performed works (services);
- the value of the natural and (or) monetary measurement of the work (services) performed, indicating the units of measurement;
- details and signatures of the customer and the contractor;
Personal income tax from remuneration under the GPC agreement
Payments under a contract for the performance of work (services) are recognized as income of the contractor subject to personal income tax (clause 6 clause 1 article 208 of the Tax Code of the Russian Federation). At the same time, the customer - an organization or an individual entrepreneur - under the law is a tax agent who is responsible for calculating, withholding and transferring personal income tax to the budget from the income of the contractor - an individual (Article 226 of the Tax Code of the Russian Federation).
! Note: an indication in the contract of the obligation of the contractor to independently calculate and pay the amount of personal income tax to the budget, contradicts the norms of tax legislation and does not relieve such an obligation from the customer (Letter of the Ministry of Finance dated 04.25.2011 No. 03-04-05 / 3-292). In addition, personal income tax must be withheld from the contractor’s income (that is, the contractor will receive the amount specified in the contract, minus personal income tax, in his hands), and not be paid at the expense of the customer’s own funds (clause 9, article 226 of the Tax Code of the Russian Federation).
Personal income tax is withheld from the amounts of remuneration in the general manner: at a rate of 13% (from the income of residents) and 30% (from the income of non-residents). At the same time, the taxable base also includes the amounts of the contractor's expenses that are reimbursed by the customer (Letters of the Ministry of Finance dated 01/23/2015 No. If the contract provides for the payment of an advance payment to the contractor, then personal income tax must also be withheld from the advance payment and transferred to the budget on the day of payment.
The contractor's income for the purpose of calculating personal income tax can be reduced by tax deductions:
- professional deduction in the amount of expenses incurred to fulfill obligations under the contract, documented (cash checks, sales receipts, invoices, travel tickets, etc.) (clauses 2, 3 of article 221 of the Tax Code of the Russian Federation);
Let me remind you that tax deductions are provided only for income taxed at a rate of 13%, based on a written application from the taxpayer (in our case, the contractor under the contract).
Since the customer is a tax agent in relation to the income of the contractor under a civil law contract, the obligation to keep records of such income and provide tax information in the form 2-NDFL also lies with the customer. IN certificate 2-NDFL reflected:
- amount of remuneration (including advance payment) with income code 2010;
- the amount of the professional deduction (if any) with deduction code 403;
- standard deduction amount.
Insurance premiums for payments under the GPC agreement
Insurance premiums from the amounts of remuneration under a civil law contract for the performance of works (services) with an individual are accrued in the following order:
Contributions from the amounts of payment under the contract for the performance of work (services) with an individual are accrued in the same manner and at the same rates as contributions from wages. In this case, the advance payment amounts are included in the base for the calculation of contributions on the day they are paid to the contractor.
! Note: the amounts of expenses that the contractor has incurred in connection with the fulfillment of obligations under the contract (the cost of purchased materials, raw materials and tools, travel and accommodation costs outside the place of permanent residence) and which are reimbursed at the expense of the customer, are not subject to insurance premiums, provided they are documented "g", clause 2, part 1, article 9 of Law No. 212-FZ, Letter of the Ministry of Labor of February 26, 2014 No. 17-3 / B-80).
Accounting for operations under a contract for the performance of works (services) with an individual
|
Account debit
|
Account credit |
|
|
|
Remuneration accrued to the contractor - an individual under a contract for the performance of works (services) |
| 26 “General business expenses” (20 “Main production”, 44 “sales expenses”) |
69 "Calculations for social insurance and security" |
Accrued insurance premiums for the amount of remuneration |
| 60 “Settlements with suppliers and contractors” (76 “Settlements with various debtors and creditors) |
|
Withheld personal income tax from the amount of remuneration |
| 60 “Settlements with suppliers and contractors” (76 “Settlements with various debtors and creditors) |
50 "Cashier"51 "Settlement accounts" |
The amount of remuneration paid to the performer |
| 68 "Calculations for taxes and fees" / personal income tax |
51 "Settlement accounts" |
Personal income tax from remuneration transferred to the budget |
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- Tax Code of the Russian Federation
- Labor Code of the Russian Federation
- Code of Administrative Offenses of the Russian Federation
- Federal Law No. 402-FZ of 06.12.2011 “On Accounting”
- Federal Law No. 212-FZ dated July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
- Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”
- Letter of the Ministry of Labor dated February 26, 2014 No. 17-3 / V-80
- Letters from the Ministry of Finance of the Russian Federation:
- No. 03-04-05/3-292 dated April 25, 2011;
- No. 03-04-05/1733 dated January 23, 2015;
- dated 05.09.2011 No. 03-04-05/8-633
How to get acquainted with the official texts of these documents, find out in the section
The remuneration of an individual under a civil law contract is income subject to personal income tax and constitutes an object of taxation of insurance premiums. But the dates for calculating payroll taxes on such remuneration do not match. personal income tax from payments under the GPAPersonal income tax is withheld from the amount of remuneration of an employee - a tax resident of the Russian Federation at a rate of 13%, a non-resident - at a rate of 30%. GPA advancesThe terms of a civil law contract may provide for advance payments to an individual. The final payment occurs after the signing of the certificate of completion. In this situation, personal income tax must be calculated, withheld and transferred to the budget with each of the payments. For personal income tax purposes, the date of signing the act of acceptance of work does not matter, since the date of actual receipt of income in the form of remuneration under a civil law contract is the day of its payment (Letter of the Ministry of Finance of Russia dated July 21, 2017 No. 03-04-06 / 46733) . GPA for work abroadIt happens that an individual enters into a civil law contract with a Russian organization to perform work abroad. The issue of taxation of personal income tax on income paid under this agreement depends on its tax status. Clarifications are given in the letter of the Ministry of Finance of Russia dated September 6, 2016 No. 03-04-06 / 52159. For tax residents of the Russian Federation, the object of personal income tax is income received by them both from sources in Russia and from sources outside it. For individuals who are not tax residents of the Russian Federation, the object of personal income tax is only income received from sources in Russia (clause 2, article 269 of the Tax Code of the Russian Federation). Income received from sources outside of Russia includes amounts paid for the performance of labor or other duties, work performed, services rendered, actions performed outside the Russian Federation (subclause 6, clause 3, article 208 of the Tax Code of the Russian Federation). Since an individual performs work on the territory of a foreign state, the remuneration paid to him refers to income from sources outside the Russian Federation. Therefore, the amounts of remuneration will be subject to personal income tax if the employee is a tax resident of the Russian Federation, and will not be subject to personal income tax if the individual is not a tax resident of the Russian Federation. Travel and accommodationWithin the framework of a civil law contract concluded with an individual, the organization can pay for his travel and accommodation. In a letter dated May 23, 2016 No. 03-04-06 / 29397, the Ministry of Finance of Russia expressed the opinion that the taxation of personal income tax for such payments depends on the party interested in it. If the payment is made in the interests of the contractor, personal income tax must be withheld. If it's for the benefit of the customer, it's not necessary. That is, an interested party can be considered a party that, in accordance with the terms of the contract, bears the costs of travel and accommodation of the contractor. Although the Ministry of Finance traditionally (without specifying the interests of the parties) believes that if the cost of travel is compensated for the contractor under the GPA, the individual receives income in kind. Therefore, it is necessary to charge income tax. Lease contractThere are nuances of taxation of income paid under lease agreements. A Russian company that pays rent to a citizen who is not an individual entrepreneur is a tax agent for personal income tax (letter of the Ministry of Finance of Russia dated June 2, 2015 No. 03-04-06 / 31829). That is, she is obliged to calculate personal income tax from the rent, withhold tax when it is paid and transfer it to the budget (clauses 1, 4, 6 of article 226 of the Tax Code of the Russian Federation). However, quite often tenant organizations stipulate in the lease agreements that the citizen pays the tax on his own. You can't do that. The tax agent is not entitled to shift his duties to the recipient of income (clause 5, article 3 of the Tax Code of the Russian Federation). The inclusion of such a condition in the lease agreement is contrary to the norms of the Tax Code and will be recognized as void (clause 2, article 168 of the Civil Code of the Russian Federation). In addition, if the inspectors find this violation, they will fine the organization for failing to fulfill the duties of a tax agent. Penalty - 20% of the amount of tax to be withheld and transferred to the budget (Article 123 of the Tax Code of the Russian Federation). Author's royaltiesA special procedure for granting a deduction is established for remuneration paid under an author's agreement for the creation, performance or use of works of science, literature and art. So, if the expenses associated with the receipt of royalties cannot be documented, the professional deduction is provided in the following amounts: | Type of remuneration
| Amount of deduction (as a percentage of the amount of accrued income)
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| For the creation of literary works | 20
|
| For the creation of artistic and graphic works, photographs for printing, works of architecture and design | 30
|
| For the creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theater and film decoration art and graphics, made in various techniques | 40
|
| For the creation of audiovisual works (video, television and film) | 30
|
| For the creation of musical works: |
| - musical stage works (operas, ballets, musical comedies); | 40
|
| – symphonic, choral, chamber works, works for brass band, original music for film, television and video films and theatrical performances; | 40
|
| – other musical works, including those prepared for publication | 25
|
| For the performance of works of literature and art | 20
|
| For the creation of scientific works and developments | 20
|
| For discoveries, inventions, utility models and the creation of industrial designs (to the amount of income received in the first two years of use) | 30
|
EXAMPLE 1. PIT FROM THE AMOUNT OF REMUNERATION UNDER THE AUTHOR'S AGREEMENT Passive LLC pays S.S. Petrov reward for the creation of the book under the author's agreement. Petrov is not an individual entrepreneur. The amount of remuneration is 9800 rubles. Petrov does not have documents confirming the costs of creating the book. "Passive" can provide Petrov, upon his application, with a professional tax deduction in the amount of: 9800 rub. × 20% = 1960 rubles. Petrov's income subject to personal income tax will be: 9800 rub. - 1960 rubles. = 7840 rubles. The amount of personal income tax that is subject to withholding from the amount of Petrov's remuneration will be: 7840 rub. × 13% = 1019 rubles.
Accounting for GPA incomeThe organization is obliged to keep records of the income that it pays to persons working under a civil law contract. Accounting for income must be kept in tax registers, which the company must develop independently. These registers must contain mandatory details, which are established by paragraph 1 of Article 230 of the Tax Code. When calculating tax, the amount of income under the agreement can be reduced by the standard tax deduction at the request of the employee. This deduction can be obtained from the employer or the tax office at the place of your registration. When receiving a deduction from the tax office, the employee submits an income declaration at the end of the year, attaching an application and documents confirming such deductions to it. The amount of remuneration may be reduced by a professional tax deduction. A professional tax deduction is the sum of all documented costs associated with the performance of work under a civil law contract (for example, the cost of materials used). Such a deduction is granted on the basis of the application of the person receiving the remuneration. This statement can be made like this. For each person to whom the organization paid remuneration under a civil law contract during the year, they draw up a certificate of income of an individual in the form No. 2-NDFL. The certificate indicates all the income that a person received in the organization. This certificate is submitted to the tax office no later than April 1 of the year following the year of payment of remuneration. Insurance premiums for payments under the GPARemuneration under civil law contracts (except for a lease agreement) and for driving services under a vehicle rental agreement with a crew is subject to mandatory pension insurance contributions and compulsory health insurance contributions. For the purpose of paying insurance premiums, the date of payment of remuneration is the day of its accrual. This means that insurance premiums from remuneration under a civil law contract must be accrued at the time of signing an act of acceptance of work performed (services rendered) with an individual. This can be both after the delivery of the results of work and final settlements, and after the delivery of individual stages of work and the payment of advance amounts (Letter of the Ministry of Finance dated July 21, 2017 No. 03-04-06 / 46733).
EXAMPLE 2. HOW TO CALCULATE INSURANCE PREMIUM FOR THE AMOUNT OF REMUNERATION UNDER A CONTRACT AGREEMENT The remuneration under the contract between Aktiv JSC and Ivanov, who is not an individual entrepreneur, for the performance of work is 33,700 rubles. In the reporting year, Aktiv pays contributions to OPS at a rate of 22%, to OMS - at a rate of 5.1% (22.7% in total). Situation 1 Payment of remuneration is carried out in full after the completion of all work on the basis of the act of acceptance of work. On the date of signing the act of acceptance and transfer of work, the accountant will accrue insurance premiums for the entire amount of remuneration under the contract. The amount of contributions will be 9132.7 rubles. (33,700 rubles × 27.1%). Situation 2 Payment of remuneration is carried out in two parts: before the start of work, an advance payment in the amount of 5,000 rubles is paid, the final payment is made after the completion of all work on the basis of a work acceptance certificate. The accountant will accrue insurance premiums for the entire amount of remuneration under the contract on the date of signing the act of acceptance and transfer of work. The amount of contributions will be 9132.7 rubles. (33,700 rubles × 27.1%). Situation 3 The remuneration is paid in two parts: RUB 16,850 - for the implementation of the first stage of work on the basis of the act of acceptance and delivery of work; RUB 16,850 - after the completion of all work on the basis of the act of acceptance of work. The accountant will calculate insurance premiums: For the amount of remuneration for the implementation of the first stage of work as of the date of signing the act of acceptance and transfer of work. The amount of contributions will be 4566.35 rubles. (16,850 rubles × 27.1%); For the amount of remuneration for the performance of all work under the contract (final settlement) as of the date of signing the act of acceptance and transfer of work. The amount of contributions will be 4566.35 rubles. (16,850 rubles × 27.1%).
When calculating insurance premiums, the amount of remuneration paid under an author's or license agreement may be reduced by all documented expenses associated with the creation (performance) of works of literature, art or science. Payments under other agreements (for example, or) do not reduce the amount of expenses when accruing contributions. If the costs associated with obtaining the author's (license) fee cannot be documented, they are deductible in the amounts established by paragraph 9 of Article 421 of the Tax Code of the Russian Federation (they are identical to the amounts of professional tax deductions for personal income tax, see the table above).
EXAMPLE 3. HOW TO CALCULATE INSURANCE PREMIUM FOR THE REMUNERATION AMOUNT UNDER THE AUTHOR'S AGREEMENT Passive LLC pays Petrov a fee for creating a book under an author's agreement. Petrov is not an individual entrepreneur. The amount of remuneration is 12,300 rubles. Petrov does not have documents confirming the costs of creating the book. In the reporting year, Passive LLC pays contributions to OPS - at a rate of 22%, to OMS - at a rate of 5.1%. When calculating contributions, "Passive" may reduce the amount of Petrov's remuneration by the amount: 12 300 rub. × 20% = 2460 rubles. Petrov's income, subject to contributions, will be: 12 300 rub. − 2460 rub. = 9840 rubles. For the amount of Petrov's remuneration, "Passive" must accrue contributions: For compulsory pension insurance - 2164.8 rubles. (9840 rubles × 22%); For compulsory health insurance - 501.84 rubles. (9840 rubles × 5.1%). Contributions for compulsory social insurance are not paid.
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