Agreement for the provision of accounting services

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What are the benefits of a GPC agreement?

Therefore, before refusing to conclude an employment contract with an accountant, you should understand what exactly can be gained by concluding a GPA.

Personal income tax

Alas, if your accountant is not an individual entrepreneur or self-employed, then there will be . From the amounts paid to an individual for services provided under the contract, you are obliged to withhold personal income tax and transfer it to the budget. Exactly the same as for employees under employment contracts.

Insurance premiums for compulsory medical insurance and compulsory medical insurance

At the beginning of the article, we determined that accounting contracts are contracts for the provision of services. In accordance with Art. 420 of the Tax Code of the Russian Federation, remuneration to individuals under contracts for the provision of services is subject to insurance contributions for compulsory health insurance and compulsory medical insurance on a general basis.

According to established Art. 425 of the Tax Code of the Russian Federation, the amount of insurance premiums for calculation from the amounts of remuneration under GPC agreements is:

• for mandatory pension insurance - 22%, taking into account the maximum base for calculation and 10% on income exceeding it;
• for compulsory medical insurance - 5.1% (the income base limit for these contributions is not set).

The maximum base for calculating insurance premiums for compulsory health insurance is equal to:

• in 2022 - RUB 1,150,000. (Resolution of the Government of the Russian Federation dated November 28, 2018 No. 1426);
• in 2022 - RUB 1,292,000. (Resolution of the Government of the Russian Federation dated November 6, 2019 No. 1407).

As for the right to reduced tariffs , if the customer has such a right in relation to employees, then it can also be applied under GPC agreements. At the same time, we should not forget that from 2022 the list of persons entitled to preferential rates on contributions has been significantly reduced . In particular, most simplifiers . Since 2022, this list has been reduced even more (although, at the same time, individuals have appeared who can reduce the general insurance premium rate to 15% ).

However, in the case of a choice between the GPA and an employment contract, this only proves that insurance premiums for compulsory medical insurance and compulsory health insurance will be the same if the subject of the contract does not fall under exceptions such as intellectual property. But in the case of accounting, we are not talking about exceptions.

The situation is similar with additional contributions. If the contractor under the GPA performs work (services) for which ordinary employees must be accrued additional payments. contributions, then they must be accrued to the contractor under the GPC agreement.

Agreement for the provision of accounting services

________________ "____"__________201__
Limited Liability Company _______________________________, hereinafter referred to as the “Contractor”, represented by the General Director _____________________ acting on the basis of the Charter, on the one hand, and __________________________, hereinafter referred to as the “Customer”, represented by the General Director ___________________________acting on the basis of the Charter, on the other hand, have entered into this agreement as follows:

SUBJECT OF THE AGREEMENT

The CUSTOMER instructs, and the CONTRACTOR assumes, the responsibilities for maintaining accounting records to the extent determined by this Agreement and Appendix No. 1, which is an integral part of this Agreement.

DUTIES OF THE PARTIES

2.1 THE CONTRACTOR undertakes:

2.1.1. Prepare financial statements, carry out timely calculation of all taxes and obligatory payments, compile calculations and other necessary documents in accordance with the legislation of the Russian Federation, provide ongoing oral consultations.

2.1.2. Develop and agree with the CUSTOMER on a schedule for the submission of documents necessary for the CONTRACTOR to carry out its duties under this Agreement.

The schedule is drawn up in the form of Appendix No. 2, signed by both Parties, and is an integral part of this Agreement.

2.1.3. Accept documents from the CUSTOMER according to the Transfer and Acceptance Certificate.

2.1.4. Report orally or in writing to the CUSTOMER about inaccuracies, errors and violations committed by him in the preparation of primary and other accounting documents transferred to the CONTRACTOR for accounting and tax accounting.

2.1.5. Ensure the safety of primary documents transferred by the CUSTOMER under the Transfer and Acceptance Certificate, as well as accounting and tax registers and reports to government agencies.

2.2. The CUSTOMER undertakes:

2.2.1. Comply with the deadlines for submitting documents set out in Appendix No. 2.

2.2.2. No later than 3 (three) business days after receiving the information specified in clause 2.1.2. make corrections or replace incorrectly executed documents. Replacement of documents is executed by the Transfer and Acceptance Certificate.

Primary documents compiled in violation of the rules of accounting and tax legislation are not accepted for accounting.

2.2.3. Timely pay for the CONTRACTOR's services under this Agreement.

If payment is delayed by more than 10 days, the CONTRACTOR has the right, at its discretion, to collect from the CUSTOMER a penalty in the amount of 0.1% of the amount of underpayment for each day of delay. In case of accrual, penalties are paid on the basis of an additional invoice issued by the CONTRACTOR. Payment of the penalty does not relieve the CUSTOMER from fulfilling his obligations under the Agreement.

COST OF SERVICES AND PAYMENT PROCEDURE

3.1. The scope and cost of services are determined by Appendix No. 1, which is an integral part of this Agreement.

3.2. The final amount of the subscription fee (Appendix No. 1) is calculated at the end of each month on the conditions specified in Appendix No. 1.

The cost of additional services provided by the CONTRACTOR to the CUSTOMER is calculated upon completion on the basis of the Certificate of Completion and invoices for services issued by the CONTRACTOR to the CUSTOMER at the end of each current month.

3.2. Payment under this agreement is made within the following terms:

The subscription fee (Appendix 1) is paid by the CUSTOMER before the 5th day of the paid month. Payment for other types of services is due by the 5th day of the month following the month paid on the basis of the Certificate of Completion

3.3. Payment can be made in any form: by non-cash transfer to the CONTRACTOR's bank account, by depositing cash into the CONTRACTOR's cash desk, or offset against mutual work or services. By agreement of the Parties, other forms of payment are possible.

3.4. The cost of services may change no more than once every 3 months. If the cost of services changes, the CONTRACTOR is obliged to notify the CUSTOMER about this no later than 15 calendar days before the change. Notification must be given in writing.

DURATION OF THE AGREEMENT

4.1. The Agreement is concluded for a period of up to _______ and is valid from the moment it is signed by the Parties. If after the end of the Agreement neither party declares otherwise, the agreement is considered extended.

4.2. If they intend to terminate the contract early, the parties notify each other no later than 30 calendar days before the termination date.

4.3. If the initiator of termination of the Agreement is the CONTRACTOR, and there are less than 30 calendar days left before the deadline for filing tax, accounting and other reports (for the quarter, year), then, at the request of the CUSTOMER, the termination of the agreement may be postponed until the reports are submitted to the appropriate authorities. By agreement of the parties, part of the reporting can be prepared and submitted by the CUSTOMER himself. The specific distribution of responsibilities and the cost of work on drawing up and submitting reports to the relevant authorities before termination of this Agreement is fixed in writing in an additional Agreement to this Agreement.

4.4. Upon termination of the Agreement, all documentation of the CUSTOMER stored by the CONTRACTOR is transferred to the CUSTOMER according to the inventory and the Acceptance Certificate. The transfer is made after the final payment for services under this Agreement.

RESPONSIBILITY OF THE PARTIES AND PROCEDURE FOR RESOLUTION OF DISPUTES AND CONTRACTIONS

5.1. CONTRACTOR'S RESPONSIBILITY

5.1.1. The CONTRACTOR bears financial liability in the form of fines and penalties for violating the deadlines for submitting reports and information to tax and other authorities only if the CUSTOMER complies with the deadlines for submitting the relevant documents specified in Appendix No. 2.

5.1.2. The CONTRACTOR is not responsible for untimely completion of transactions, including the payment of taxes and similar payments, if the CUSTOMER transfers the documents necessary for their calculation in violation of the deadlines specified in Appendix No. 2.

5.1.3. The CONTRACTOR is not responsible for the accuracy of the information specified in the CUSTOMER’s documents transferred to it and is responsible for the quality of its services provided under the Agreement only on the basis of the documentation provided by the CUSTOMER.

5.1.4. The CONTRACTOR bears financial liability for damage resulting from erroneous performance or failure to perform the functions assigned to it in the form of penalties and fines from the regulatory authorities of the Russian Federation only for the period of validity of the Agreement and only on the condition that penalties and fines are collected from the CUSTOMER by a court decision . The CONTRACTOR's guilt in the resulting damage must be proven.

5.1.5. The CONTRACTOR is responsible for the safety of primary, accounting, tax and reporting documentation stored by it in accordance with this Agreement.

5.2. CUSTOMER'S RESPONSIBILITY

5.2.1. The CUSTOMER bears full responsibility for the accuracy of the documents provided to the CONTRACTOR.

5.2.2. The CUSTOMER is responsible for the deadlines for providing the documentation necessary to complete the work under this Agreement in full in accordance with Appendix No. 2.

5.3. In all cases not specified in this Agreement, the parties are responsible for improper fulfillment of the terms of this Agreement within the limits established by the current legislation of the Russian Federation.

5.4. Documents, materials, as well as any information related to the subject of this Agreement are confidential information and constitute a trade secret. The CONTRACTOR undertakes not to disclose, both during the validity and at the end of the Agreement, without the knowledge and consent of the CUSTOMER, any information other than publicly available. Except for cases provided for by the legislation of the Russian Federation.

FORCE MAJEURE CIRCUMSTANCES

If force majeure circumstances occur and prevent the parties from fulfilling their obligations under the Agreement in a timely manner, then the parties under such conditions are released from fulfilling their obligations under the agreement until the specified force majeure circumstances cease. The Party to the Agreement affected by force majeure circumstances shall notify the other party of the situation as soon as possible.

FINAL PROVISIONS

7.1. This agreement is drawn up and signed in two copies having equal legal force, one copy for each party to the agreement.

7.2. Legal relations not regulated by the provisions of this agreement, the parties agreed to resolve on the basis of the current legislation of the Russian Federation.

7.3. Changes and additions to this Agreement are valid only if they are made in writing.

DETAILS, LEGAL ADDRESSES AND SIGNATURES OF THE PARTIES

Executor: Customer:

Download the document “Contract for the provision of accounting services”

Item

Under this agreement, one party (customer) entrusts the other (contractor) with performing certain work within a specified time frame for payment. In accordance with the law, only this condition is essential. However, this does not prevent the parties from describing in detail the responsibilities and procedure for performing the work.

The subject of such an agreement may be:

• drawing up reports;
• organization and maintenance of accounting at the enterprise;
• formation of principles and methods of accounting policies;
• restoration of lost reporting for previous periods;
• optimization of payments to employees and tax services;
• carrying out inventory.

Sample agreement for the provision of accounting services

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What does he bring to the employer?

Those employers who are ready to reduce by any means the amount of costs they have to incur to pay their staff especially like to offer a civil accountant to sign. The attractive aspects of a GPC agreement with an accountant for the director of an organization are:

1. Exemption from social insurance contributions;
2. There is no need to pay a salary to the contractor during the period of fulfillment of his obligations under the contract;
3. The performer essentially does not become an equal employee of the company, therefore, he cannot count on anything more than payment for the final result of his work;
4. The GPC agreement is always temporary in nature, but with the possibility of its regular extension. The director can independently decide how long to work with the accountant, without fear of breaking off relations with him at a convenient moment;
5. It is more profitable for the director to pay the accountant once (for example, upon submission of quarterly reports) and not burden himself with a salary, which significantly saves his budget.

We dare to assume that if such directors were given free rein, they would not draw up any paperwork at all, but would be happy to work “under the table” with many employees. Fortunately, the inspection authorities practically do not give them such an opportunity.

Despite all the obvious benefits for the manager, civil contracts also involve risks. Among the most popular is the hypothetical possibility of being left “without an accountant” at the most necessary moment. He can simply abandon the matter and disappear in an unknown direction. Appealing a violation of the terms of the contract in court will be a rather costly undertaking for the director, so he has no choice but to simply “survive” what happened. By the way, this is the other side of the coin of the very freedom that we wrote about above. Moreover, an accountant can complete the work with gross errors, which will create a whole list of problems for the company’s further work (for example, he will lose a whole package of primary documents). The employer here has leverage over the accountant: he can force him to compensate for the full amount of damage caused, even if it exceeds the amount of the agreed remuneration. The same cannot be said about an employment contract, where the maximum fine cannot be more than one average monthly salary of the employee.

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Contents of the agreement

DOBU is a document that must contain, first of all, the essential terms of the agreement, without which the agreement will not be recognized as valid.
First of all, the contract must indicate:

• Document's name.
• Place and date of its compilation.
• Preamble, where the details of the parties are noted.

Further in the document the “Subject of the agreement” is indicated, which reflects the functions of the performer and is an essential condition of the agreement.

Such functions include:

• Organization of accounting and reporting in the company and in its structural departments.
• Timely display of operations on the movement of fixed assets, inventory and financial assets on accounting accounts, when the Customer provides initial documents.
• Timely payment of salaries to company personnel, correct calculations of taxes and fees at all levels of the budget, and insurance contributions to state extra-budgetary social funds.

The next important item that is recommended to be displayed in the document is the “Price and payment procedure” section. This section displays:

• Amount of payment for accounting services.
• The procedure for making payments indicating the day of the month.
• Actions of the parties if they fail to fulfill the terms of the agreement.
• The procedure for changing the terms of the agreement.

Also an important condition recommended for completion is “The duration of the agreement and the procedure for its amendment and termination.” Here it means:

• The treaty begins to enter into force.
• Duration of its action.
• Algorithm for its unilateral termination by the parties, etc.

In addition, the DOBU must contain the following sections:

• Duties of the parties.
• Responsibility of the parties to the agreement.
• Other conditions.
• Details of the parties.
• Signatures of the parties to the agreement with a transcript of the names of the signatories.

It should be noted that often organizations, when entering into an agreement with third-party accounting firms, avoid maintaining a full-time accountant, getting rid of the purchase of additional premises, computer equipment and specialized software applications. And in some options, the customer insures his liability against detection of errors in accounting, protecting himself from claims from regulatory agencies.

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Employment contract with an accountant

As mentioned above, the Labor Code of the Russian Federation allows the employer to enter into an employment contract with the chief accountant, including some additional conditions:

• Full financial responsibility. This is stated in Article 243 of the Labor Code of the Russian Federation. This means that an agreement on full financial responsibility can be signed with the person filling the position of chief accountant. Note! This article only gives the employer the right to do this, but does not oblige him to enter into this agreement or to include such a condition in the employment contract.
• The probationary period for hiring a chief accountant can be increased to six months (Article of the Labor Code of the Russian Federation). This must be noted in the text of the employment contract. Again, this is only the right of the employer.
• An article of the Labor Code of the Russian Federation states that, by agreement of the parties, a temporary employment contract can be concluded with the chief accountant. In practice, this means that the contract is concluded as a fixed-term contract by the employer’s decision, and the future employee is free to agree or disagree with it.

Note! An already signed open-ended agreement cannot be made temporary. This is only possible with a new employee. The listed additional conditions apply only to the chief accountant; they cannot be included in the contract with an ordinary accountant.

An exception may be full financial liability, but only in certain cases, if the employee’s activities are related to money or inventory items (for example, the position of an accountant-cashier). In all other respects, the employment contract with an accountant contains all the conditions required by the Labor Code of the Russian Federation.

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Independence and control

The employee is under the management and control of the employer and is subject to the internal labor regulations (Article 15 of the Labor Code of the Russian Federation). However, the independence of the contractor under a service agreement should not be exaggerated. Based on paragraph 3 of Article 703 of the Civil Code, the customer has the right to determine how the contractor will perform the task. Meanwhile, accounting methods that are not regulated by law are determined by the accounting policy of the company, which is approved by its head (clause 2, 8 of PBU 1/2008). And if the company has adopted the standard of an economic entity (Parts 11, 12 of Article 21 of the Federal Law “On Accounting”), then the contractor will be forced to comply with it.

The peculiarities of storing accounting documentation give rise to additional restrictions for the contractor. For example, let's look at LLC. The storage of company documents is regulated by Article 50 (clauses 1, 2) of the Federal Law of February 8, 1998 No. 14-FZ “On Limited Liability Companies”. It states: documents provided for by federal laws should be stored at the location of the sole executive body or in another place known and accessible to members of the company. Documents to be stored are listed in Article 29 of the Federal Law “On Accounting”. Is it legal under such circumstances for the contractor to keep records “at home”? Taking into account the principle of inviolability of the home (Article 25 of the Constitution of the Russian Federation), this option raises great doubts.

note

A mandatory condition of a civil contract is the initial and final terms for the provision of services. Let's say the contract is concluded for a year. The specificity of accounting work, namely the frequency of many operations, justifies the allocation of stages in it according to the time criterion in the form of a calendar month.

Establish a trade secret regime for accounting information (Article 10 of the Federal Law of July 29, 2004 No. 98-FZ “On Trade Secrets”) without the right to “remove” documents. Thus, you essentially oblige the contractor to keep records exclusively in the office. And then he will be forced to take into account the company’s operating regime on an equal basis with its employees. Moreover, on the basis of parts 1, 2 of Article 10 of the Federal Law “On Accounting”, the data contained in the primary accounting documents are subject to timely registration in the accounting registers; omissions are not allowed when registering accounting objects in the accounting registers.

Therefore, an “emergency” approach to accounting is unacceptable. The accountant is directly obliged to keep records as primary documents are received. As a result, the contractor will have to constantly be in the company’s office to comply with all the above conditions. The customer's right to control is established in Article 715 of the Civil Code. Thus, the customer has the right at any time to check the progress and quality of the work performed by the contractor. Moreover, the customer is obliged to exercise internal control equally over both the employee and the contractor due to the requirements of Article 19 of the Federal Law “On Accounting”. Taking into account all the above arguments, the independence and lack of control of the contractor in accounting is an illusion.