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Calculation of insurance premiums GPD. Filling in the calculation of insurance premiums, if a GPC agreement has been concluded with the employee

Calculation of insurance premiums GPD. Filling in the calculation of insurance premiums, if a GPC agreement has been concluded with the employee

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, the regional offices of the PFR insist on the following. Freelancers are included in the SZV-M report, even if in the reporting month:

remuneration under a civil law contract was not paid to them;
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 establishing employee insurance premiums There is no doubt about the contributions paid out of the employment contract - each employee must have a mandatory retirement, disability, sickness, accident and health insurance from the date you start working.

Filling in the calculation of insurance premiums, if a GPC agreement has been concluded with the employee

GPC (lines 010, 020, 030). They fall into the ZKBU in Appendix 2. And on the SBIS website, in the instructions for filling out, it is highlighted that contractual agents do not fall into Appendix 2. So should they be there or not? Answer: According to the procedure for filling out the RSV (approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 /): “on line 030 of Appendix N 2, the corresponding columns reflect the amounts of payments and other remunerations that are not subject to insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood 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 premiums for compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with pp.
2 p. 3 art. 422 of the Tax Code of the Russian Federation.

GPA in the calculation of insurance premiums

Attention

Payments will automatically fall into Appendix 2 in lines 010, 020, 030. In section 3, you must indicate the sign of the insured person (1 - insured, 2 - not). In subsection 3.1 for employees working under the GPA, in lines 160 and 170 we put 1, and in line 180 - 2.

Both civil and labor contracts can be concluded with the same employee. Then in the field "type of contract" you select labor, and it is not necessary to add a 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, in lines 160, 170, 180, we set 1. In this case, it is not necessary to take into account the fact that the person also performs work according to the GPA.

GPA insurance premiums in 2017-2018

Important

Moreover, on a new form, which was approved by the order of the tax service of Russia dated October 10, 2016 No. ММВ-7-11/551. When filling out a new report, you must apply the same approach as discussed above. That is, individuals included in the SZV-M with whom civil law contracts have been concluded, but for which payments have not yet been made (for example, upon completion of work), should be correlated with Section 3 of the new calculation for 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, it is not necessary to provide, as such, data on the period of work (length of service) under civil law contracts. Only the month of accrual of payments to such individuals matters here.

Individuals included in the SZV-M, with whom civil law contracts were concluded, but for which there were no payments, should be correlated with Section 3 of the new calculation for insurance premiums.

How to fill out a report on insurance premiums of the GPA in 2018

Good news In the Bukhsoft Online service, until August 1, 2017, we opened access to the formation of RSV absolutely free of charge! We wish you pleasant work and successful reporting! For 2016, the final reporting on insurance premiums continues to be accepted and verified by the Pension Fund. At the same time, its employees may pay attention to some inconsistencies in the SZV-M and RSV-1 reports. Let's talk about the most likely situation that many companies and individual entrepreneurs with staff have already encountered.
This leads to financial consequences for the payer in the form of refusal of such a person with outstanding contributions along with the payment of interest for late payment. Ms. Vande is 53 years old and works on the basis of an employment contract. The employer calculates the employee's income as follows.
Social security contributions from the total amount of income in the amount of. The 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 settlement (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 "The 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 GPA payments<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 a "1" on social security, 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 are calculating insurance premiums at the basic rate, 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 rates at which the company charges 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.

Do I need to include in the calculation of insurance premiums employees under the GPA

Principles for determining contractors' insurance premiums The basis for assessing premiums is income within the meaning of the provisions on personal income tax. This does not include wages for the worker'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 should be included in the SZV-M);
it does not matter if in the reporting month the facts of accrual and payment of remuneration, as well as the accrual of contributions to them (after all, often payment is made 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 to it, you still need to make such a person in the SZV-M form.
You will receive a link and be able to create a new password via email. E-mail* Add a question You must register to ask a question Forgot password Remember Go... Consultation is needed on the submission of reports “Calculation of insurance premiums”, namely, whether to include the remuneration of employees under civil law contracts in line 020 (amount of payments); 030 (non-taxable base) Appendix 2 (calculation of FSS amounts) of the report “Calculation of insurance premiums” there is 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 | MAIL FOR CONTACT WITH EDITORIAL:
This is done in the same way as a person performing work under a civil law contract concluded with his own employer. If for some reason you decide to take into account contributions to the FSS for an employee working on the basis of the GPA, then simply check the box in the directory. Payments will automatically fall into Appendix 2 in lines 010, 020, 030.

In section 3, you must indicate the sign of the insured person (1 - insured, 2 - not). In subsection 3.1 for employees working under the GPA, in lines 160 and 170 we put 1, and in line 180 - 2. Pensioner as a performer of work It is provided that the contract was not concluded with the employer with whom they remain at the same time in labor relationship or under this contract do not work for the employer.

Under civil law contracts for the performance of work (provision of services), which are concluded with individuals, their own specifics for calculating insurance premiums. The article describes in detail how to pay insurance premiums under GPC agreements in 2018, for what types of insurance. In the article, we told how to reflect contributions in the calculation of insurance premiums, gave examples of accounting entries.

Are GPC agreements subject to insurance premiums in 2018

Only pension and medical contributions are paid from remuneration under work contracts to the IFTS (subclause 2, clause 3, article 422 of the Tax Code). Contributions to the social insurance tax, giving the right to receive social benefits (sick leave, maternity, children), 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 FSS for injuries (from accidents and occupational diseases) are also not paid according to the general rule. But here the parties can agree and include the provision on FSS insurance in the text of the agreement (paragraph 4, clause 1, article 5 of the Law of July 24, 1998 No. 125-FZ). Just in case something happens to the employee. This contractual rule is relevant for unsafe employment. For example, in construction, hazardous production, etc.

Attention! Rostrud taught workers to distinguish between GPC and 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 the GPA and employment contracts. The table can be downloaded as a memo.

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.

Also, the company is 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, it could be a loan, a lease, or a 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 work to take into account such transfers to the budget in expenses.

GPC agreements: the 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 IFTS within the base of 1,021,000 rubles. in 2018. And 10% on income exceeding the specified limit. Recall that every year this limit is reviewed (indexed) upwards. 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 limit base has been established in 2018, as in previous years (Article 421 of the Tax Code).

Social contributions to the tax (rate of 2.9%), as we have already said, are not charged under 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 law contract. Controllers, including labor inspectors, identify such schemes for avoiding social contributions in order to protect the rights of workers. And the termination of unjustified economic benefits.

If unfortunate contributions are paid, then, obviously, they are considered at the general rate, which is applied by the company-customer of works (services). There is no limit base, as in the case of medical deductions.

For beginners, we note that contributions are charged in excess of the payment. Whereas personal income tax is withheld from the payment. That is, income tax is a 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. Acting as an insured, you spend amounts from your own wallet. Of course, in the end, the amounts paid go to the employee’s (individual counterparty) piggy bank. When planning the amount of remuneration and the allowable tax burden, include in the company's budget the cost of paying contributions.

When is it necessary to calculate and pay insurance premiums under GPC agreements?

When calculating payments under the GPA, immediately calculate the mandatory payments on 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 term 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 due date is extended to the next business day. Such transfers in 2018 take place in four months: April, July, September and December. But we still do not recommend delaying until the last date. As in the case of reporting - in order to avoid unforeseen troubles.

We recall that payments under a civil law agreement may be irregular, according to the schedule specified in the text of the agreement. Or as the work is completed (delivered), services are rendered (accepted) and the corresponding act is signed. Keep track of the primary in time (there must be properly signed acts on hand) and, if necessary, carry out the operation in accounting in a timely manner, as we described in this article. It is better to monitor the situation at the end of each month. That is, directly, from responsible managers, to find out the need for any accruals for current GPAs, if any are concluded with individuals on behalf of the company.

GPC agreements in insurance premium registers

Enter all payments under the GPA and contributions from them according to the accounting data in the registers for contributions. It is on the basis of this information that reporting is completed: the ERSV is submitted to the Federal Tax Service (we talked about it separately in more detail), to the Social Insurance Fund for Injury Contributions - form 4-FSS.

If the same person works for you both under an employment contract and under the GPA (performing some one-time tasks), then enter the data for both types of payments in one register.

GPC agreements calculated on 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 (DSC).

In Appendix 2, the contractor's remuneration is included in lines 020 and 030 of the report. All payments to individuals and non-taxable amounts are reflected here. In other lines of Appendix 2, payments to freelancers do not appear.

In section 3, filled in for the contractor, in lines 160 and 170, put sign 1 - “insured person”. In line 180, enter sign 2, since social insurance does not apply to an individual working under the GPA.

GPC agreements and insurance premiums 2018: postings

In accounting, the GPA payment 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 ordered works (services received).

Contributions, as well as under employment contracts, are accrued on the credit of account 69 on the corresponding sub-accounts. In the posting block below, the approximate name of the subaccounts. Your accounting program may have other 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 were accepted and the required remuneration was accrued to the individual counterparty;

Debit 76 Credit 68 subaccount "Calculations for personal income tax"

- personal income tax withheld from the accrued payment;

Debit 20 (25, 26, 44 ...) Credit 69 sub-account "Calculations for pensions"

- pension contributions are accrued from the payment;

Debit 20 (25, 26, 44 ...) Credit 69 sub-account "Calculations for medical support"

- medical fees are charged;

Debit 76 Credit 51

- the accrued remuneration (minus the calculated personal income tax) was transferred to the bank card of the GPA counterparty;

Debit 68 subaccount "Personal income tax settlements" Credit 51

- transferred to the personal income tax budget;

Debit 69 sub-account "Calculations for pensions" Credit 51

- deductions for pension insurance are transferred to the budget;

Debit 69 sub-account "Health insurance settlements" Credit 51

- transferred to the budget deductions for medical insurance.

GPC agreements insurance premiums 2018: calculation example

Shaiba LLC cooperates with an individual under a GPC agreement. Insurance of a person in the FSS is not provided by the parties.

Under the terms of the agreement, the company pays the person a reward in the amount of 100,000 rubles within 10 days after the completion of the work.

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 the general tariff. In total, as of August 15, 2018, the accountant of the organization calculated and accrued the following amounts from the GPC agreement:

pension - in the amount of 22,000 rubles. (100,000 rubles x 22%);
medical - 5100 rubles. (100,000 rubles x 5.1%).

For social insurance in the Federal Tax Service and for injuries in the FSS, the accountant did not accrue anything, since in this case this is not allowed.

The accountant paid the accruals made at the expense of LLC funds with different payment orders (in connection with different CCCs) along with contributions from full-time employees. Payment date - September 17 (the deadline for payment of contributions for August 2018, taking into account the postponement of the deadline due to coincidence with the weekend).

GPC agreements - insurance premiums 2018. We will talk about this in our article, as well as how the GPC agreement differs from the labor one and from which agreements you can not pay contributions. 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

The GPC agreement is a civil law agreement, i.e. a civil law agreement (GPA). A party to this agreement may be one or more individuals and/or legal entities. GPA is any contract concluded in accordance with the Civil Code of the Russian Federation and not contradicting the current civil law.

Civil law contracts are conventionally divided into:

for those related to the transfer of property (donation, exchange, purchase and sale, etc.);
contracts for the performance of work (in a row, research and development, etc.) in accordance with Ch. 37 of the Civil Code of the Russian Federation;
contracts for the provision of services (transportation, storage, commission, etc.) in accordance with Ch. 39, 51 of the Civil Code of the Russian Federation.

The difference between an employment contract and a GPC is, first of all, that an employment contract is regulated by the norms of the Labor Code of the Russian Federation, and the GPA is regulated by civil law. The GPA cannot use the terms and formulations of labor legislation.

Many questions arise in a situation where a service invention (sample or model) is created. If, according to the labor functions enshrined in the employment contract or job description, the creation of this invention is prescribed, then this case is considered in the plane of labor legislation. And if the invention was made as part of innovation or rationalization work not related to the labor function of the employee, then there is a GPC agreement, according to which the employee can receive additional remuneration for his work.

It should be borne in mind that Part 2 of Art. 15 of the Labor Code of the Russian Federation expressly prohibits the conclusion of civil law 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 into employment contracts, since they are illegal and infringe on the rights of employees (definition VS dated February 27, 2017 No. 302-KG17-382). This means that companies take a very big risk when they enter into GPAs that are very similar to employment contracts.

For clarity, the main distinguishing features of these contracts are given in the table:

signs	GPC agreement	Employment contract
Parties to the agreement	Customer and performer	employer and employee
Subject of the contract	Specific task	According to job description
Payment under the contract	Reward	Salary
Implementation of the contract	Personally or with the involvement of third parties
Period of execution	Defined, which ends upon the completion of the contract	Perpetual. Urgent only in special cases
Time and end of the working day	Not regulated	Internal labor regulations
Working conditions	The contractor independently equips his workplace	The employer is obliged to equip the workplace, provide tools and, if necessary, issue overalls and footwear
Documenting	GPC agreement	Acceptance order. Entry in the workbook. Employment contract
Business trip	The contractor's trip is not considered a business trip and is paid by the contractor himself. The customer cannot send on a business trip	When sent on a business trip, the employer pays per diem, travel and accommodation costs

Civil law contracts are subject to the following contributions

GPC agreements are subject to insurance premiums in 2018 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, article 420 of the Tax Code of the Russian Federation). But GPA injury contributions are taxed only when such a condition is expressly stated in the contract (paragraph 4, clause 1, article 5 and clause 1, article 20.1 of the law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24 .1998 No. 125-FZ). GPC remuneration is also not subject to insurance premiums in terms of the FSS (subparagraph 2, paragraph 3, article 422 of the Tax Code of the Russian Federation). This means that the employee under the GPA does not receive and pay maternity benefits at the expense of the FSS. Also, such workers will not receive social security benefits for caring for a child under 1.5 years old.

Don't know your rights?

Postings for the accrual of insurance premiums for the GPA, concluded with individuals, will be similar to the accrual of contributions to full-time employees:

Dt 20, 23, 25, 26, 44, 91 Kt 76 - remuneration for the GPA was accrued on the basis of a signed act of work performed or an act on the provision of services;
Dt 20, 23, 25, 26, 44, 91 Kt 69 - insurance premiums for the amount of remuneration are accrued;
Dt 76 Kt 68 - personal income tax withheld from remuneration;
Dt 76 Kt 50, 51 - remuneration paid to the contractor;
Dt 68, 69 Kt 51 - personal income tax and insurance premiums paid.

However, not all GPC agreements accrue insurance premiums. Next, we will consider in detail which particular civil law contracts are subject to contributions.

Accrual under GPC agreements

What GPC agreements are subject to insurance premiums to the Pension Fund of the Russian Federation and FFOMS? These are, first of all, contracts for the provision of services for a fee (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 from payments under the GPA related to the transfer of property or other property rights, insurance premiums are not charged (clause 4, article 420 of the Tax Code of the Russian Federation). These are contracts of sale, lease, loan, etc. So, if an apartment lease agreement for company employees is concluded with an individual, then insurance premiums are not charged for payments under such an agreement. Or, for example, an individual provided a loan to a company. Interest paid in accordance with the terms of the agreement is also not subject to contributions.

Also, contributions are not paid even if a GPA is concluded with an individual entrepreneur. This is due to the fact that the individual entrepreneur independently pays his tax, depending on the taxation system he has chosen. All responsibility for non-payment of insurance premiums to the budget lies solely with the entrepreneur.

The following are not subject to insurance premiums:

payment under the GPA, including under author's order agreements 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 (signature 15, clause 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 groups (in terms of PF) in accordance with subpara. 1 p. 3 art. 422 of the Tax Code of the Russian Federation.

Insurance premiums from the GPC agreement are paid on the same dates as for the company's employees, i.e. no later than the 15th day of the month following the month in which the remuneration is accrued.

Table of insurance premiums

In order to understand in which case insurance premiums are paid and in which GPA insurance premiums are not paid, consider the table.

Subject of the contract	Is it included in the tax base for insurance premiums
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 the provision of services	Turns on
License agreement	Included, minus documented expenses
Lease contract	Doesn't turn on
Loan agreement	Doesn't turn on
International Football Association events	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 paragraph 9 of Art. 421 of the 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 contractor or contractor pays the insurance premiums for himself? The answer is unequivocal: no. The condition on the payment by the contractor of his insurance premiums will be recognized as null and void, since it contradicts the current legislation. And the customer will need to pay insurance premiums. In addition, for non-payment of contributions, a fine of 20% of the amount of unpaid contributions will be issued, and for intentional non-payment - 40% (clauses 1 and 3 of article 122 of the Tax Code of the Russian Federation).

Insurance premiums for reimbursement of expenses

The contractor under the GPA for the provision of services or the performance of work can count on receiving compensation for his costs (clause 2, article 709, article 783 of the Civil Code of the Russian Federation). You can compensate, for example, documented expenses of the contractor for materials, work, 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 eligible for reimbursement must be documented. Otherwise, the taxpayer may have problems with the Federal Tax Service. Regulatory authorities also adhere to this position (subclause 2, clause 1, 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 are not charged for such payments, 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, because the contractor will use this equipment to perform work under other contracts or for personal purposes.

Advance insurance premiums

Often, the GPA includes a condition on the payment of an advance. Moreover, an advance payment can be paid in a certain percentage or amount both for the completed stage of work and for the implementation of the contract as a whole. When, in this case, to accrue contributions from the GPC - 2018 agreements? According to Art. 424 of the Tax Code of the Russian Federation, the date of making payments and remuneration to an individual is the date of accrual of such payment. That is, under GPC agreements - the date of signing the act of acceptance of work or services rendered 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 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 establishes the following rates of insurance premiums, which apply to both wages and remuneration under the GPA:

for mandatory pension insurance - 22% within the limit and 10% on income exceeding this limit;
CHI - 5.1%.

The limit value in 2018 for calculating insurance premiums for pension insurance is set at 1,021,000 rubles. (Decree of the Government of the Russian Federation of November 15, 2017 No. 1378).

In Art. 427 and 428 of the Tax Code of the Russian Federation established reduced and additional rates of insurance premiums for some taxpayers.

If the taxpayer has the right to apply reduced rates for his employees working in the state under employment contracts, then he can apply these rates to calculate GPA contributions.

Additional tariffs are provided for workers with harmful and dangerous working conditions, named in paragraph 1 of part 1 of Art. 30 of the Law "On Insurance Pensions" dated December 28, 2013 No. 400. The same rule applies to GPC contracts, the conditions for which are harmful or dangerous, as well as those that are performed in territories classified as harmful according to a special labor assessment.

Contracts of a civil law nature are concluded between individuals and legal entities within the framework of civil law. In the usual manner, fees under GPC agreements are subject to insurance premiums. Do not forget about some cases when contributions are not paid.

Contributions to the FSS for insurance under VNiM (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 the 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 work contract” or 252 “Under a service agreement”, or others. Such accruals are not subject to contributions to the FSS, so the employee will not be automatically taken into account in the calculation (if you specified the type of order). If for some reason you decide to take into account contributions to the FSS for an employee working on the basis of the GPA, then simply check the box in the directory.

GPA insurance premiums in 2017-2018

Attention

KOSGU 222 and 226. For the correct use of the codes, a table of correspondence between the codes of KOSGU and KVR 2017 is used. Calculation of GPA insurance premiums according to the standard formula Remuneration minus payments from the PFR, compulsory medical insurance, and also personal income tax is paid to the contractor only after he has completed all types of work and handed them over to the customer .

Insurance premiums are calculated taking into account the current tariff rates (basic, additional or reduced) according to the standard formula (remuneration amount * tariff rate):

For PFR (at the basic insurance rate): remuneration * 22%.
For FFOMS (at the basic insurance rate): the amount of remuneration * 5.1%.

If the payer has the right to use reduced (additional) insurance rates, then when calculating in the specified formula, he uses a reduced (additional) rate.

Filling in the calculation of insurance premiums, if a GPC agreement has been concluded with the employee

GPC or GPD (civil law contract) can legally be concluded with legal entities and individuals. The participants in the formalized civil law relations are the customer and the contractor (aka the contractor).

Info

Pre-GPC awards are mostly subject to taxes and insurance premiums. The tax regime applied by a legal entity does not affect the calculation of insurance fees, as well as the obligation to pay them.

The status of the contractor who entered into the GPC agreement Deductions from GPA payments Private entrepreneur Pays income tax and mandatory contributions (CMI, PFR) Individuals Personal income tax and insurance premiums (PFR, CHI), except for payments for occupational diseases and industrial accidents, the customer pays for an individual ( tax agent) Accrual 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 GPC 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 up to 3 years (Criminal Code of the Russian Federation, Art. 198) For each the calendar day of delay, the interest rate of interest is charged, in 2017 it is 1/300. Penalties are not accrued during the period of the installment plan, deferral of repayment of debts in respect of insurance and other payments.

Important

Example 1. Calculation of insurance premiums under a GPC agreement (for the creation of a work of literature and art) K. L. Kharitonov (a resident of the Russian Federation, an individual) entered into a civil law agreement with the scientific and practical publication "Floriculture: theory, history, practice" for the publication of his articles.

The terms of the contract determined the amount of remuneration, the period of its payment. For the amount of royalties specified in the contract, payments to the Pension Fund of the Russian Federation, FFOMS are accrued.

Payroll taxes on GPA payments

After all, section 3 of the calculation is filled out for all insured persons for the last three months of the settlement (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 submitted for such employees. 4. In the indicator of line 010 "The 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 on GPA payments in Appendix No. 2 at all? 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 the calculation of insurance premiums

Examples of the most common errors in calculating insurance payments under GPC agreements indefinite period, or under fixed-term employment contracts for a period of 6 months or more Excess amount of insurance premiums that were accrued for remuneration under the GPA (fees were calculated from the PFR, compulsory medical insurance and for insurance in case of illness and maternity) Only PFR and compulsory medical insurance are charged insurance premiums for payments under the GPA Insurance premiums for the amount of remuneration under the GPA are not accrued. This is a violation called non-payment of mandatory insurance premiums.

In the calculation of the insurance premiums of the contractor under the GPC agreement?

When maintaining accounting, reporting, forming a chart of accounts, state bodies, 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 (CWR). So, the income of the budgets of state off-budget funds from insurance premiums is attributed to the article (code) of KOSGU 160.

This also includes the amounts of compulsory medical insurance contributions, as well as penalties, arrears, fines and other insurance revenues. Apply: KVR 111, 112, 113 - for payments to employees, KVR 119 - for insurance payments and the payment of subsidies at the expense of the FSS, KVR 850 - for paying taxes, fees, and other payments.

When distributing expenses for payment for works or services by type, they proceed from the data of the classification table. For example, commission expenses are shown as KOSGU 212 (expense type 112), if they are paid by the employee.

On the verge: retraining of the State Duma in 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 accruing insurance charges by 20%. Deductions from remuneration are made by the customer (in this case, this is the publication "Floriculture: Theory, History, Practice"), After that, the remaining amount of 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, personal income tax and in what cases? No, the obligation to pay the contractor (individual) insurance fees, as well as income tax, lies with the customer. No circumstances relieve these obligations from the customer. If, for example, the GPC agreement contains a condition that the contractor pays the tax on his own, then such an agreement will be considered void.

GPA payments in the calculation of insurance premiums

Question number 4: Under what GPC agreements do you need to pay insurance premiums? Payment is made under work contracts, civil contracts for the performance of works (services), the execution of an author's order, as well as the granting of the right to use the work, for the transfer of copyright. The rest of the GPA 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 for expenses for vocational training, employee training (See also the article ⇒ Insurance premiums from grant payments). Rate the quality of the article.

Insurance premiums are not withheld from rewards:

Private entrepreneurs.
Foreign citizens and stateless persons who have entered into a GPC agreement for the provision of services or works, and carry out activities on its basis outside the Russian Federation.
If we are talking about contributions for temporary disability and maternity.
For the amount of compensation for expenses that the contractor has incurred during the performance of work (rendering of services).

The calculation of the amount of contributions payable is carried out in the same way as in the case of an employment contract. The applicable insurance rates are identical:

22% - for mandatory pension insurance, i.e.
e. OPS (maximum base threshold in 2017

Question number 2: What deductions are provided by law for GPA executors? The usual tax deduction for yourself (if the income from the beginning of the year is not more than 40 thousand rubles) and your child (if the total income is not 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 (provision of services) in accordance with the GPC agreement. Question number 3: Can foreigners who have concluded a GPA use tax deductions? No, even highly qualified specialists, being non-residents of the Russian Federation, are not entitled to use the listed deductions. This type of benefit is available only to performers who are tax residents of the Russian Federation.

GPA payments in the calculation of insurance premiums 2017

5.1 - for fees
20% for compulsory health insurance and 0% for CHI and OSS for sickness 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 reducing rates, then he has the right to use these benefits when calculating those 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 and accrual of insurance premiums are made under GPC agreements Civil law relations between the customer and the contractor are determined by 2 key documents: the GPC agreement and the act of acceptance and transfer of work performed.

Organizations and entrepreneurs using the labor of hired workers must once a quarter submit to the tax office a calculation of insurance premiums (RSV). We will talk about the rules for filling out the calculation in our article.

Basics of filling RSV

Since 2017, the Federal Tax Service has been administering insurance premiums, in connection with which it is from this period that it is necessary to submit a new type of reporting - calculation of insurance premiums (RSV). It is a report that combines information from the RSV-1 and 4-FSS, which were previously submitted to the FIU and the FSS, respectively.

The new form of the RSV was approved by the Federal Tax Service of the Russian Federation of October 10, 2016 No. MMV-7-11 / 551 and began to operate from the reporting for 2017. This legislative document also fixes the procedure for filling out the RSV.

All organizations and entrepreneurs who use hired labor in their activities are required to hand over RSV. The report must be submitted for each quarter, even if the activity was not carried out and the salary was not accrued.

What is included in the RSV

The calculation of insurance premiums includes a fairly large number of sheets, which, however, are not required to be filled out by all companies. There are several sheets in the RSV that must be filled out by all employers, while other sheets are used only as needed.

Main sheets to fill out:

Title page;
Section 1 (with annexes) to reflect the amount of insurance premiums;
Section 3 to reflect the personal data of employees of the organization.

The remaining sheets need to be completed only if they are appropriate for the status of the employer or the types of payments that he makes.

Let us consider in more detail (line by line) how exactly the standard RSV is filled out for most companies.

Title page

The title page information contains information about the employer itself and the direct form of the document, namely:

TIN of the organization (10 characters) or TIN of the entrepreneur (12 characters);
KPP - applies only to legal entities. With its help, the territorial affiliation of the parent organization or its separate subdivision to one or another territorial IFTS is confirmed;
document correction number - is designed to display information about whether the report is submitted for the first time for a specific period or is it a corrected version. Primary feed - 0, first adjustment - 1, second adjustment - 2, etc.;
settlement (reporting period) - used to reflect a specific period. At the same time, for the first quarter - 21, for the half year - 31, for 9 months - 33, for the year - 34;
calendar year - shows which year the billing period belongs to;
submitted to the tax authority - you must specify the IFTS code in the form of 4 characters;
at the location (accounting) - is used to indicate the basis on which the report is submitted to this particular tax office. For parent organizations in the territory of the Russian Federation, this code is 214;
name (full name) - it is necessary to indicate the full name of the legal entity or the full name of the individual entrepreneur;
OKVED code - taken from the All-Russian Classifier of Economic Activity Codes or from the company's registration documentation;
the form of reorganization (liquidation), as well as the TIN / KPP of the reorganized organization - fill in if the RSV is submitted by the assignee;
contact phone number - indicated for communication with the employee responsible for compiling the RSV;
number of sheets - reflects the number of transferred sheets and related documentation (if any).

An example of filling out the main part of the title page is presented below:

In the second part of the title page, information about the official signing the report is filled in - his full name and signature. As a rule, this is the head of the company, for which code 1 is provided. In addition, his legal representative can also sign the report, and then code 2 must be used. The date of filling out the RSV should also be on the title page.

An example of filling out the second part of the title page, see below:

The field associated with filling in information by an employee of the tax inspectorate must be left blank.

Section 1

In this section, you need to reflect information about insurance premiums calculated by the employer from the salary of their employees. Initially, it is necessary to enter information about OKTMO of the municipality on whose territory the organization or individual entrepreneur is located.

A separate block is used to reflect each type of insurance premiums, and the first 4 of them are filled in the same way. For example, let's fill in the block related to pension insurance:

020 - BCC for this type of contributions;
030 - the total amount of contributions for the billing period;
030-033 - the amount of insurance premiums on a monthly basis.

See below for an example of how to fill in a block:

Similarly, it is necessary to fill in the blocks related to other types of contributions, namely:

040-053 - health insurance;
060-073 - pension insurance at an additional rate;
080-093 - additional social security.

Blocks for these types of insurance are presented below:

As for the block for social insurance, it is filled in a different order. It consists of 2 parts, since the employer can independently carry out social expenses, including maternity benefits or sick leave payments.

Initially, it is necessary to pay the BCC related to social insurance, and then fill out the first part if the amount of calculated contributions for the period exceeds social expenses:

110 - the total amount of contributions payable, taking into account the expenses incurred by the employer;
111-113 - contributions for the past 3 months.

In case of excess of social expenses over the calculated insurance premiums, it is necessary to fill out the second part of the block according to the corresponding principle (lines 120-123).

Below is a sample of filling out the block in case of excess of insurance premiums over the social expenses of the employer:

Appendix 1 (subsections 1.1 and 1.2) to Section 1

Subsection 1.1 Annex 1 designed to reflect information on pension insurance. Initially, you need to put the payer's tariff code, depending on the taxation system used: 01 - OSNO, 02 - USN, 03 - UTII.

Each part of the subsection includes 5 indicators, namely:

total from the beginning of the billing period;
in just the last 3 months;
amounts for each of the 3 months.

As for specific lines, they are used to display the following information:

010 — number of insured employees (total);
020 - the number of employees whose salaries are used to calculate insurance premiums. The number of these employees may be less than the total number of employees, for example, maternity leave is not included here;
021 - the number of employees for whom the salary exceeded the established limit of the taxable base.

See below for more information about filling in these lines:

The rest of the lines are filled with the following information:

030 - the total amount of payments to all insured employees;
040 - the amount of payments not subject to contributions;
050 - the amount of the taxable base for insurance premiums;

An example of filling these lines is as follows:

051 - the basis for calculating insurance premiums in excess of the established limit;
060 - the total amount of calculated insurance premiums;
061 - the amount of insurance premiums from the base within the established limit;
062 - the amount of insurance premiums from the base in excess of the established limit.

See below for an example of how to fill in the lines:

Subsection 1.2 Annex 1 is formed by a similar method, only for health insurance contributions. Note that there is no set limit here, as well as a breakdown of the base and contributions into sizes within and above the established limit.

An example of filling out Subsection 1.2, see below:

Appendix 2 to Section 1

Appendix 2 contains information about contributions calculated for social insurance, as well as expenses (payments) made by the employer. In this block, fill in the following lines:

001 - designed to fix the sign of payments (direct payments - code 1 and credit system - code 2). The coding depends on whether the subject of the Russian Federation belongs to the pilot project or not. In the case when social benefits are paid through the FSS, this applies to direct payments and code 1 is set, and if the benefits are paid by the employer and then reimbursed from the FSS, then the credit system and code 2 are used;
010 - displays the number of insured employees;
020 - indicates the total amount of salaries and remuneration paid;
030 - the amount of earnings not subject to social insurance contributions is displayed;
040 - the value of the base exceeding the established limit is fixed;
050 - the base for calculating social insurance contributions is entered.

For the correct filling of the block, study the sample below:

In the following lines, separate payments are separated from line 050, namely:

051 - the salary of pharmacy workers is indicated;
052 - displays remuneration to crew members of ships registered in the international register;
053 - payments of entrepreneurs on PSN are fixed;
054 - the salary of foreign citizens and stateless persons is indicated.

An example of filling lines, see below:

The following lines are filled in like this:

060 - calculated social contributions are displayed;
070 - the employer's social expenses incurred at the expense of the Social Insurance Fund are fixed (various types of benefits);
080 - indicates the amount of insurance compensation received from the FSS;
090 - the amount is prescribed depending on the situation - insurance premiums payable or excess of insurance costs over calculated premiums. In the first case, the attribute code is affixed - 1, and in the second - the attribute code 2.

An example of entering information in these lines, see below:

Appendix 3 to Section 1

Appendix 3 is designed to break down the employer's social security expenses. Each line includes the following indicators:

the number of cases of payments or their recipients;
the number of payment days;
amount of payments;
including the amount of payments from the federal budget.

In this case, you need to fill in the following lines:

010 - sick leave allowances (excluding the amounts of payments to foreign citizens or stateless persons);
011 - from line 010 payments to external part-timers;
020 - disability benefits issued to foreign citizens and stateless persons;
021 - from line 020 of the allowance for external part-time workers;
030 - benefits for pregnancy and childbirth;
031 - from line 030 of the allowance for external part-time workers.

Below is an example of the formation of this block:

The following lines include the following information:

040 - the amount of lump-sum payments upon registration in the early stages of pregnancy;
050 - the amount of lump-sum benefits upon the appearance of a child;
060 - the amount of monthly payments for child care;
061 - the amount of payments for the first children from the total amount of monthly benefits;
062 - the amount of payments for the second and subsequent children from the total amount of monthly benefits;
070 - payments of additional days for the care of disabled children;
080 - insurance premiums calculated on the basis of the taxable base in line 070;
090 - burial allowances;
100 - the total amount of all benefits;
110 - the amount of unpaid benefits from the total amount of payments.

See below for an example of these lines:

Section 3

This section is required to display personalized information on insured employees, and each of them uses its own block with the following information:

010 - correction number;
020 - reporting period;
030 - year;
040 - serial number for the insured employee;
050 - date of compilation of personalized information;
060-150 - direct personal information on the employee, including TIN, SNILS, full name, date of birth, country code, gender, ID document code, details for this document;
160-180 - a sign of the insured person in the insurance system (code 1 - registered, code 2 - not registered).

The mechanism for filling in this information is shown below:

Lines on the second sheet of personalized accounting for pension insurance are filled in as follows:

190 is the number of the month;
200 - the letter designation of the insured person (the most common HP is an employee);
210 - the amount of payments;
220 - taxable base for pension insurance within the established limit;
230 - payments under GPC agreements from the taxable base;
240 - the amount of calculated insurance premiums;
250 - totals for lines 210-240 for 3 months.

See below for the rules for filling in these lines:

The following lines are filled in for pension contributions at an additional rate:

260 - number of the month;
270 - letter designation of the employee;
280 - the amount of payments taxed at an additional rate;
290 - the amount of calculated insurance premiums;
300 - totals for lines 280-290 for 3 months.

An example of filling this block is shown below:

Additional RSV sheets

These sheets should not be filled out by all payers of insurance premiums. This moment depends on some features of the economic entity, including its organizational and legal form, type of activity, taxation regime, provision of benefits, etc.

These sections include:

Information about a physical sheet that is not an individual entrepreneur

The sheet is required to enter additional information to the title page if the RSV is formed by an individual who did not indicate the TIN. The sheet contains information about the date and place of birth, citizenship, details of an identity card, address of the place of residence;

Subsection 1.3 of Annex 1 of Section 1

The sheet is used to reflect information on pension contributions at an additional rate. In this case, it is necessary to indicate the number of employees, the basis for using the rate, the amount of payments, the taxable base and the amount of the contributions themselves;

Subsection 1.4 of Annex 1 of Section 1

The sheet is intended for calculating additional social contributions for civil pilots and coal miners. In the section, you need to indicate the number of insured employees, the amount of payments, the taxable base and the amount of contributions;

Annex 4 Section 1

The sheet is used to reflect excess payments on social benefits from the federal budget to workers who previously suffered from radiation disasters at the Chernobyl nuclear power plant, Mayak, and the Semipalatinsk test site. Payments must be specified for each accident separately and for each type of benefits;

Annex 5 Section 1

The sheet is filled in by business entities that are related to the field of information technology. According to paragraph 1 and paragraph 5 of Art. 427 of the Tax Code of the Russian Federation, these companies have the right to use reduced insurance rates. The sheet must display the number of insured employees (should be more than 7 employees) and determine the share of income from the preferential type of activity to the total income (should be more than 90%). In addition, the block should contain information about the state accreditation of the organization;

Annex 6 Section 1

The sheet is intended for companies on the simplified tax system engaged in special activities related to sub. 5 p. 1 art. 427 of the Tax Code of the Russian Federation. The block is designed to calculate the share of income from a preferential type of activity to the total amount of income (should be at least 70%);

Annex 7 Section 1

The sheet is used by non-profit organizations on the simplified tax system that are engaged in socially significant activities in accordance with subpara. 7 p. 1 art. 427 of the Tax Code of the Russian Federation. The use of a preferential type of insurance is allowed if the income from these types of activities, as well as targeted income and grants, is at least 70% of the total income;

Appendix 8 Section 1

The sheet is intended to confirm the right to use the benefit by entrepreneurs on the PNS in accordance with subpara. 7 p. 1 art. 427 of the Tax Code of the Russian Federation. In the block I reflect information about the patent, as well as the amount of payments to employees working in activities on the PSN;

Appendix 9 Section 1

The sheet is required to reflect information on the special rate of social contributions for foreign employees. In the block, you need to record the full name, TIN, SNILS, citizenship and the amount of payments for each employee;

Annex 10 Section 1

The sheet is filled out in order to confirm the right to be exempted from paying insurance premiums from payments to students when working in student teams in accordance with subpara. 1 p. 3 art. 422 of the Tax Code of the Russian Federation. The following information must be entered in the block: full name, documents on membership in the detachment and full-time training, the amount of payments to students. The sheet must also include information about the entry of the detachment into the state register;

Section 2

The sheet is filled out by the KFH with the inclusion of personal information for each member of the KFH, as well as for the amounts of accrued insurance premiums (as a whole for the KFH and separately for each participant).

The video material provides information on the rules for the formation of RSV in 2018: