GPC agreement in 1C 8.3 Accounting - step-by-step instructions

A GPC agreement is an agreement between the contractor and the customer within the framework of the Civil Code, and they do not enter into an employment relationship. Tax authorities always pay special attention to such agreements, which means that it is necessary to take into account all the features of the GPC.

In this article we will talk about an agreement for the provision of services by an individual who is not an employee of the organization.

You will learn:

• how to conclude a GPC agreement in 1C;
• on which accounts to reflect the services provided;
• how to check mutual settlements with the employee and the budget.

Step-by-step instruction

On October 15, an agreement was concluded with the individual Drozdov O.V. for the provision of services for the repair of premises in the amount of 30,000 rubles. Along with the documents, Drozdov submitted an application for personal income tax deduction for the first child under 18 years of age.

On November 16, an act of provision of services was signed, and remuneration was paid to the employee into a bank account. Personal income tax has been paid to the budget.

Step-by-step instructions for creating an example. PDF

Reflection in the accounting of services under the GPC agreement

Regulatory regulation

BOO. The cost of work (services) under a GPC agreement, depending on the nature and direction of work (services), forms:

• expenses for ordinary activities: for example, the provision of consulting and accounting services (clause 5 of PBU 10/99);
• the cost of non-current assets: for example, installation of equipment (clause 8 of PBU 6/01);
• cost of inventories: for example, delivery services (clause 6 of PBU 5/01);
• non-operating expenses: for example, the services of a lawyer for the preparation of registration documents, patents (clause 11 of PBU 10/99).

In our example, the costs under the GPC agreement for the provision of services for the redecoration of the premises are taken into account as part of the expenses for ordinary activities and are recognized at the time of signing the act of provision of services (clause 5, clause 16 of PBU 10/99):

• Dt “General business expenses”;
• Kt 76.10 “Other settlements with individuals” (chart of accounts 1C).

Trade organizations use account 44.01 “Distribution costs in organizations engaged in trading activities” (chart of accounts 1C) to account for the costs of repairing premises.

WELL. The cost of employee remuneration is recognized:

• for those who are not on staff and who are not an entrepreneur - as part of labor costs (Clause 21, Article 255 of the Tax Code of the Russian Federation);
• for those on staff who are not an entrepreneur - as part of other expenses (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated September 21, 2012 N 03-03-06/1/495)

Accounting in 1C

Reflect the accrual of remuneration under the GPC agreement upon completion of work using the Payroll document (Salaries and Personnel - Payroll - Create button).

By clicking the Fill , the accrual for GPC is reflected automatically.

The payment date is set as the estimated salary payment date specified in the settings (Salaries and personnel - Salary accounting procedure). Correct manually if necessary.

Personal income tax and insurance premiums are calculated automatically.

Standard tax deductions for personal income tax are provided to the employee for each month of validity of the contract (Letters of the Ministry of Finance dated 04/07/2011 N 03-04-06/10-81, Federal Tax Service dated 03/04/2009 N 3-5-03/233).

Postings according to the document

The document generates transactions:

• Dt Kt 76.10 - accrual of remuneration under a contract;
• Dt 76.10 Kt 68.01 - withholding personal income tax from remuneration;
• Dt Kt 69.03.1 - calculation of contributions to the FFOMS;
• Dr Kt 69.02.7 - calculation of contributions to the Pension Fund.

Remuneration for work (services) under a GPC agreement is subject to insurance premiums for compulsory health insurance and compulsory medical insurance, with the exception of remuneration to persons who independently pay insurance premiums for themselves (clause 2 of Article 420 of the Tax Code of the Russian Federation).

Payments under GPC agreements are not subject to insurance premiums for VNIM (clause 2, clause 3, article 422 of the Tax Code of the Russian Federation).

Insurance contributions to the NSiPZ are subject to remuneration if this is provided for in the GPC agreement (clause 1, article 5, clause 1, article 20.1 of the Federal Law of July 24, 1998 N 125-FZ).

Income tax return

In our example, O. V. Drozdov’s remuneration is accounted for in the “General business expenses” account and in tax accounting is classified as indirect (other) expenses.

In the income tax return, the costs of wages and insurance premiums accrued on them will be reflected in indirect expenses only after the operation Closing accounts 20, 23, 25, 26 is carried out in the Closing of the month : PDF

• Sheet 02 Appendix No. 2 page 040 “Indirect costs - total”: wages;
• insurance premiums;

Transfer of remuneration under the GPC agreement

The transfer of remuneration under the GPC agreement is made in accordance with the terms of the agreement. In our example, settlement with the employee is carried out after signing the act of provision of services.

Step 1. Click the Pay in the header of the Payroll to generate a set of documents.

in our example:

• Statement to the bank;
• Payment order.

In the Bank Statement , select the radio button:

• Type of payment - Contract .

From June 1, 2022, when paying income to an individual through a bank, payment documents must indicate the code of the type of income for the purposes of enforcement proceedings. And also provide a breakdown of the amount of deduction from income, if any (Part 5.1, Article 70 of Federal Law No. 229-FZ dated October 2, 2007, Bank of Russia Directive No. 5286-U dated October 14, 2019).

To auto-substitute the income code in the Bank Statement, you need to fill out the Type of Income in the Accruals .

• Automatic substitution of income payment code in the statement
• Reminder of codes for income paid to individuals
• Salary payment codes in payment documents
• Difficulties in using income type codes in payment documents

Step 2. Transfer the payment, reflect the type of transaction Transfer to an employee under a contract in the document Write-off from the current account, creating it on the basis of the Statement to the bank or from the Payment order (in the section Bank and cash desk - Bank statements - Write-off button).

Please pay attention to filling out the fields:

• Type of transaction - Transfer to an employee under a contract ;
• Amount - remuneration for the act of provision of services minus personal income tax;
• Expense item - Payment to suppliers (contractors) , a predefined item from the Cash Flow Items directory: Type of movement - Payment for goods, work, services, raw materials and other current assets .

The DDS article also depends on the nature of the work, for example:

• work under a GPC agreement - payment is reflected under the DDS item Payment to suppliers (contractors) by default;
• works (services) under the GPC agreement are aimed at creating an operating system - payment is reflected under the DDS item Acquisition, creation, modernization and reconstruction of non-current assets (clause 10 of PBU 23/2011).

Postings according to the document

The document generates the posting:

• Dt 76.10 Kt - payment under the GPC agreement.

Is it necessary to use CCP when paying remuneration under a GPC agreement to an individual who is not an individual entrepreneur?

No, it is not necessary to use CCT in this case. The check must be punched by the party providing the services, in this case an individual. But individuals who are not individual entrepreneurs are not required to use cash register systems (Letter of the Ministry of Finance dated July 25, 2018 N 03-01-15/52265). More details The controllers have made it clear: cash register for payments under GPC agreements, for accountants, etc.

What to consider in the contract

As a rule, civil law contracts with third parties are concluded if the organization does not have the necessary specialists on staff or the organization cannot perform certain work on its own.

The organization itself decides whether to hire a person under an employment contract or conclude a civil contract with him.

A person working under a civil contract is not subject to the internal regulations of the organization, and he is not subject to labor legislation (working hours, payment procedures for work on holidays and weekends, minimum wage, etc.).

A civil contract does not provide for vacation. If such an agreement stipulates that you need to work on holidays and weekends, then this condition must be met.

Under a civil contract, only the result of the work is paid. The contract states:

• work (services) to be performed;
• procedure for payment for work results;
• start and end dates of work;
• procedure for delivery and acceptance of work;
• requirements for the quality of work;
• liability of the parties for violation of the terms of the contract.

note

From the point of view of accounting and taxation, a lease agreement (Chapter 34 of the Civil Code of the Russian Federation) occupies a special place among civil law contracts. As you know, you can rent a vehicle from an individual either without a crew or with a crew. Taxation depends on this. Therefore, the cost of rent and the cost of driving services should be specified separately in the rental agreement for a vehicle with a crew.

Payment of personal income tax to the budget

When paying income to any individual other than an individual entrepreneur, the organization acts as a tax agent for personal income tax and must calculate, withhold from income and pay personal income tax to the budget (clause 1 of article 226 of the Tax Code of the Russian Federation).

Tax amounts are calculated by tax agents on the date of actual receipt of income on an accrual basis from the beginning of the tax period. Determining the date depends on the type of income. For remuneration under a GPC agreement, income is considered received on the day of its payment (clause 3 of Article 226 of the Tax Code of the Russian Federation). The tax should be withheld on the same day (clause 4 of Article 226 of the Tax Code of the Russian Federation). The deadline for paying personal income tax on remuneration under GPC agreements is no later than the next day after payment of income to the employee (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Reflect the payment of personal income tax to the budget in the document Write-off from the current account, type of transaction Payment of tax in the Bank and cash desk section - Bank statements - Write-off button.

In the document please indicate:

• Transaction type - Tax payment ;
• Tax - personal income tax when performing the duties of a tax agent ;
• Type of liability - Tax ;
• for - November 20 , the month of income accrual (payment under the GPC agreement).

Learn more about reflecting personal income tax payments to the budget.

Postings according to the document

The document generates the posting:

• Dt 68.01 Kt - payment of personal income tax to the budget for November.

6-NDFL

In Form 6-NDFL, the accrual and payment of remuneration under the GPC agreement is reflected:

Section 1 “Generalized indicators”:

• line 020 - 30,000 , amount of accrued income;
• line 030 - 2,800 , the amount of the deduction provided;
• line 040 - 3,536 , amount of calculated tax;
• line 070 - 3,536 , amount of tax withheld.

Section 2 “Dates and amounts of income actually received and withheld personal income tax”: PDF

• page 100 - November 16, 2020 , date of actual receipt of income;
• page 110 - November 16, 2020 , tax withholding date;
• page 120 - November 17, 2020 , tax payment deadline;
• p. 130 - 30,000 , the amount of income actually received;
• p. 140 - 3,536 , amount of tax withheld.

The nuances of “contract” payments

A contract may be concluded with an individual:

• having the status of individual entrepreneur;
• being a non-resident (a subject staying on the territory of Russia for less than 183 calendar days within 12 months).

For 6-NDFL this means:

• The money paid by an individual entrepreneur under a contract is not reflected in 6-NDFL by the tax agent - the entrepreneur himself pays taxes on the income received and reports on them;
• “contract” income of a non-resident is taxed at a rate of 30% (instead of the usual 13%).

Payment of income to a non-resident will not in any way affect the completion of the dates in the 1st section of 6-NDFL, and page 022 of this section and the lines of section 2, reflecting the personal income tax withheld from “contract” income, will change and will be reflected as follows:

Thus, the status of an individual affects the fact of reflecting “contract” income, as well as the amount of personal income tax.

The article “Tax resident of the Russian Federation is…” will tell you more about the status of a tax resident.

Reflection in the calculation of insurance premiums

All data on accrued insurance premiums from payments under the GPC agreement are included in the Calculation of insurance premiums from the accrual period, and individual information on the employee is reflected in Section 3 of the calculation.

In the calculation of insurance premiums:

The amount of 30,000 (accrued remuneration under the GPC agreement) is reflected as part of total payments in :

Subsection 1.1 of Appendix 1 to Section 1 “Calculation of the amount of contributions for compulsory pension insurance”:

• page 030 “Amount of payments and other remuneration calculated in favor of individuals”;
• page 050 “Base for calculating insurance premiums.”

Subsection 1.2 of Appendix 1 to Section 1 “Calculation of the amount of contributions for compulsory health insurance”:

• page 030 “Amount of payments and other remuneration accrued in favor of individuals”;
• page 050 “Base for calculating insurance premiums.”

The amount of 8,130 (calculated insurance premiums) is reflected in the total amount of insurance premiums in:

Subsection 1.1 of Appendix 1 to Section 1 “Calculation of the amount of contributions for compulsory pension insurance”:

• page 060 “Calculated insurance premiums”;
• p. 061 “including from a base that does not exceed the maximum value of the base for calculating insurance premiums for compulsory health insurance.”

Subsection 1.2 of Appendix 1 to Section 1 “Calculation of the amount of contributions for compulsory health insurance”:

• page 060 “Insurance premiums calculated.”

Section 3 “Personalized information about insured persons”: PDF

• Subsection 3.2.1 “Information on the amount of payments and other remunerations accrued in favor of an individual”: page 140 “Amount of payments and other remunerations” - 30,000;
• p. 150 “Base for calculating insurance premiums for compulsory health insurance within the limits of the total value” - 30,000;
• p. 160 “including under civil contracts” - 30,000;
• p. 170 “The amount of calculated insurance premiums from the base for calculating insurance premiums, not exceeding the maximum value” - 6,600.

Who can work under a civil contract

A civil contract can be concluded:

• with an employee of the organization;
• with a person who is not in an employment relationship with the organization.

If a civil contract is concluded with an employee of an organization, then work under this contract must be performed during non-working hours.
Otherwise, such work will be considered part-time work. At the same time, according to employment and civil law contracts, the employee must perform various types of work. EXAMPLE.
HOW TO CONCLUSION A CONTRACT AGREEMENT AT Passiv LLC A.N. Ivanov works as a watchman under an employment contract. “Passive” entered into a contract agreement with Ivanov. According to the agreement, Ivanov must clean the organization’s warehouses. In this case, the employment contract with Ivanov is not terminated.

Read also “Mixed contract agreement”

Checking mutual settlements

To check settlements with an employee under a GPC agreement, create the report Account Analysis 76.10 “Other Settlements with Individuals” in the Reports - Account Analysis section.

The absence of a final balance in account 76.10 “Other settlements with individuals” means that there is no debt to the employee.

If an advance payment is required under a GPC agreement, using this functionality is not suitable. Use the algorithm outlined in the article Calculations under a GPC agreement with an advance payment

Test yourself! Take a test on this topic using the link >>

See also:

• Salary settings: 1C
• Calculations under the GPC agreement with advance payment
• Travel expenses for individuals under a GPC agreement are subject to personal income tax
• [05/29/2020 recording] Supporting seminar 1C BP for May 2020

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