How is the GPC contract paid? GPC agreement for the provision of legal services

The company has the right to attract citizens to work both within the framework of labor law and labor relations, by concluding an employment contract with an employee, and within the framework of civil law and civil law relations (civil contract with the contractor). The choice of contract depends on a number of factors, and the wrong choice is fraught with many legal risks. The main thing is that you can only conclude an employment contract with an employee within the framework of labor law; it is unlawful to conclude a civil contract with an employee.

How does a civil law contract differ from an employment contract?

Labor relations and the employment contract, as well as the status of the employee, imply a number of characteristic features. If at least one of these signs is present in the relationship for the performance of work, it is impossible to draw up a civil contract:

• personal performance of work, impossibility of involving any other persons (partners, relatives);
• work on the company's staff, which involves, among other things, maintaining a work record book and filling out personnel documents;
• performing specific functionality (work according to the position in accordance with the approved staffing table, by profession), and not one-time tasks;
• strict compliance with the organization’s rules related to internal labor regulations, including compliance with the working time and rest time regime (for example, an established work schedule and an agreed vacation period), as well as the possibility on the part of the company to subject an employee to disciplinary action for failure to comply with these rules (remark , reprimand or dismissal);
• payment of wages twice a month not lower than the minimum wage;
• providing the employee with all necessary tools and materials to perform the work;
• provision of guarantees and compensations provided for by labor legislation, for example, annual leave, overtime pay, sick pay, etc.

How to register an employee under a civil contract

To formalize the relationship, it is necessary to sign a civil law agreement in two copies - one for the company, the other for the contractor.

There are many types of civil law contracts (contract, paid services, author's order, license agreement, etc.), the choice of a specific type depends on the specifics of the relationship and the type of work assigned or service provided.

An employee under a civil law contract can appeal to the labor inspectorate or court. If, based on consideration of all the evidence and explanations, they establish that labor relations were actually regulated, labor law norms will be applied to such relations (providing for a set of corresponding rights, benefits and compensation, for example, vacation, sick leave, etc.). In other words, a civil contract in these circumstances will be reclassified as an employment contract (

Not only young specialists are interested in getting a job. Any entrepreneur needs a highly qualified employee. Don’t forget: before you sign the contract that is concluded between you and the future employee, you need to understand the intricacies of the Labor and Civil Code system.

What is a civil contract?

In a broad sense, the term “civil relations” refers to mutually beneficial cooperation between the customer and the contractor. A written document confirming this is usually a contract () or paid services (), concluded by the company either with an individual or with an individual entrepreneur (). The primary difference between a civil law contract (CLA) and an employment contract is that the first does not fall under the competence of the second:

1. The importance of an employee’s professionalism is determined not by his qualifications, but by the level of fulfillment of assigned tasks.
2. Payment for labor is made only for the final result and is a form of remuneration, the amount of which is agreed upon by both parties.
3. The contractor retains the right to independently choose the methodology for performing the work; he even has the opportunity to involve third parties, unless this is prohibited by the contract.
4. Completion of technical specifications (technical specifications) is always documented.
5. The contractor is not a full-time employee, so he is not obliged to comply with the company’s internal regulations.

Registration of an employee under a civil contract is a violation of the law and faces fines from 50,000 to 200,000 rubles (). Why is it still more profitable for you, as an employer, to hire people primarily based on the GAP?

Civil legal relations, without falling within the scope of Labor legislation, relieve the customer of the lion's share of responsibility for many points stipulating working conditions. For example, insurance premiums are not paid for the contractor, he is not entitled to vacation, sick leave, maternity leave, as well as other payments and benefits. These factors are advantages for the employer and disadvantages for the employee.

Civil legal relations, without falling within the scope of Labor legislation, relieve the customer of the lion's share of responsibility for many points stipulating working conditions.

But one way or another, there are a lot of situations when a company needs to attract an outside employee to optimize work, and organizations quite quickly find the necessary performers. Which quite clearly illustrates the interest of the contractor himself, despite all the shortcomings of working under a civil law agreement (GPC).

With whom to conclude?

Regardless of what you need, you, as an employer, can enter into a GPC agreement of any type: either a contract agreement, or a paid provision of services. At the same time, there are no restrictions on quantity. The only difference will be who exactly you sign the contract with and who your performer is.

1. With an individual.

A GPC agreement is perfect in a situation where a small amount of work needs to be completed, but it makes no sense to hire an employee for this. For example, this is equipment repair, documentation development, translation, transportation, etc.

More often, with such cooperation, the customer does not make entries in the performer’s work book, although the actually established period of work should be included in the work experience. This is required by the rules of the GPC agreement. The employer must transfer both tax () and insurance contributions to the Pension Fund (PFR) from the amount of remuneration () for the performer. Insurance contributions to the Social Insurance Fund (SIF) and the Compulsory Medical Insurance Fund (FFOMS), in turn, are optional, therefore they are issued on a voluntary basis.

2. With an individual entrepreneur (IP).

The GKH agreement is also suitable when the customer requires the work or services of the organization. For example, website development, banner design, call center or cleaning company services, etc. In this case, the customer is not responsible for the individual entrepreneur; the individual entrepreneur pays both tax () and insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund from the amount of the remuneration.

This type of cooperation is mutually beneficial for both the customer and the contractor: the first does not contact the Pension Fund, and the second can reduce the interest rate of taxation. True, such agreements are closely monitored by tax authorities.

How to correctly draw up a GPA?

When registering an employee under a civil contract, you can use any form: draw it up yourself or take a ready-made one from the Internet. The main thing is, no matter what type of GPC agreement you choose, be sure to take into account all the points established by the Civil Legislation (Civil Code of the Russian Federation) so that the inspectors cannot classify your document as an employment contract (). For example, you cannot introduce clauses on creating working conditions and a social package for the performer, or indicate the name of the position.

Then what aspects should be taken into account in the GPC agreement? Sample form ():

– Full name of the customer and contractor;

– type of services provided;

- deadlines;

– amount of payment (direct remuneration or cost of compensation, if agreed) ();

– payment of an advance (a set amount or percentage of remuneration) ();

– conditions for failure to fulfill obligations or refusal;

– use of additional tools or materials if necessary ();

– signature of the persons who made the transaction.

Sometimes, when formalizing cooperation under the GPA, it is worth considering another important point: this is the re-qualification of the contract into an employment contract. That is, if a civil law contract has been concluded between the customer and the contractor, but in fact an employment relationship has been established, then the court may recognize the existing contract as an employment contract. This happens by paying taxes, fines or penalties.

In any case, drawing up and signing a civil or employment contract is entirely your choice. Both the employer and the employee must be guided by their own interests here in order to determine the basic terms of cooperation.

According to such an agreement, the contractor undertakes to fulfill a certain order, and the employer agrees to pay for what has been done.

There are several types of civil contract:

• Agency. It involves the execution of a certain legal transaction by an agent on his own behalf, but at the expense of the principal. Payment is made after submitting a report on the work done. The transaction that the agent enters into creates obligations for the principal.
• Contract. According to it, one party must perform certain work and hand over the result to the other. At the end, a special act is signed. The contract is divided into construction, design and survey and household.
• To perform technological research or development work.
• Orders. Under this agreement, one party instructs the other to perform a legal service. For doing this, the attorney is paid by the principal a remuneration established by the parties.
• Paid provision of services.
• Commissions. Provides for the commission agent to carry out a transaction on his own behalf (he also has rights and obligations) on behalf of the principal (pays for the work). A commission is awarded for completed tasks.

In a civil contract, all relations are regulated by the Civil Code, not the Labor Code. Therefore, you should not count on sick leave, paid vacation and timely payment of salaries.

However, it is possible to obtain benefits in court if such an agreement governed labor relations.

Civil contract with an employee for the provision of services

It is concluded if there is a need for a short-term or one-time service (work).

To legitimize the relationship, the customer and the contractor sign this agreement. At the same time, the employee is not required to comply with a specific schedule, and he may not obey the employer’s requirements.

When concluding a contract, the parties are determined by the deadlines, payment procedure, price and content of the task.

The completed order is handed over to the employer using a service acceptance certificate. The performer receives money for the completed task.

Civil contract with employee form

The agreement is written in two copies: one for each party.

It must contain the following details:

• Name
• Terms and payment amount
• Place and date of drawing up the contract
• Bank details of the contractor and the customer
• Signatures
• Working hours
• Procedure for accepting completed assignments
• Subject of the agreement
• Entrepreneur's stamp

It does not indicate: bonuses, allowances, tariff rates or official salaries, working hours and the position of the performer. Also, no entry is made in the work book.

Violations

If a civil contract for one type of task is concluded several times with the same person, then this is already a sign of an employment agreement.

This may result in an administrative fine:

• For organization – 30 thousand rubles
• For an individual entrepreneur – 1.5 thousand rubles

In addition, the company's activities may be suspended for a month.

Sample

Below you can download a sample of such an agreement. It is important for the employer not to call things by their proper names in the agreement. If you write “employee” instead of the performer, and “employer” instead of the customer, then the one who performs the task if difficulties arise has the right to go to court with a request to reclassify the contract as an employment contract.

It is important for the employer not to try to demand that the other party comply with internal labor regulations. This also entails the above-mentioned difficulties.

Accounting

Insurance premiums to the Federal Compulsory Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation are calculated on the amounts of such an agreement. Income tax is also paid. Contributions are not transferred to the Social Insurance Fund, so the contractor does not have social benefits.

The contract may indicate the customer’s obligation to pay a contribution for social insurance at work against accidents and occupational diseases. Then a copy of the agreement must be sent to the FSS.

Salary and personnel records are not maintained for employees hired in this manner. Therefore, a civil contract is more profitable and convenient for an entrepreneur.

Summary

Pros and cons for the employer

For the employer, the following advantages of a civil law contract should be noted:

• You can pay less tax and receive certain benefits.
• The employee does not need to be allocated a place, benefits package or free food.
• If the performer uses any personal items to complete the task, then their price does not need to be reimbursed.
• No need to pay health or social insurance.
• The remuneration does not depend on the salaries of other employees.

But there are also a number of disadvantages:

• If the contractor is not an individual entrepreneur (does not pay taxes), then an administrative fine may be imposed on him or the customer.
• It is impossible to control the amount of time an employee devotes to completing a task.
• One inaccuracy in the contract and it may be regarded as a labor agreement.

Disadvantages and advantages for the performer

Pros:

• No need to adhere to the company’s internal work schedule
• Sometimes wages exceed the wages of other employees
• No pressure from the customer
• No need to participate in company events

Minuses:

• There are no social guarantees
• Specificity of salary payment
• No vacation

Sometimes a civil contract can be an excellent alternative to an employment contract.

It is only important not to allow similarities between these two agreements, otherwise difficulties may arise.

Video on the topic: “Civil contract”

An agreement for the provision of services for a fee is a GPC (civil law) agreement, or rather, its variety. According to this agreement, the relationship between the parties is limited to the fact that the contractor is obliged to complete a certain task (within the period established by the contract), and the customer must pay for the work done on time. The contract for the provision of services has a number of features, which are the subject of this article.

Distinctive features of the agreement

The difference between a GPC and a service agreement is that the first concept is broader. Agreements of a civil law nature include not only an agreement for the provision of services for a fee (hereinafter referred to as the PSO), but also other agreements:

• contract;
• transportation;
• purchase and sale;
• storage;
• donations, etc.

The GPC agreement for the provision of services has much more differences when compared with an employment contract. Among the main nuances are the following:

• different legislative regulations: for a contract for paid services this is the Civil Code (Chapter 39), for an employment agreement - the Labor Code (Section III);
• the contractor under the HEU agreement does not have social guarantees, while they are guaranteed to the employee of the enterprise (the service agreement does not provide for sick pay, vacations, etc.);
• the activity of the performer is not permanent, but one-time;
• an employment contract is usually indefinite, and a HEU contract is always concluded for a certain period;
• the performer receives not a salary, but a remuneration for the work done (the parties agree on its amount before concluding the contract).

There are many more differences between a service contract and an employment contract. However, their listing is a theory, but in practice, citizens periodically face the need to draw up such an agreement. Below we will give some tips and examples that should help with this.

GPC service agreement: sample and contents

An agreement for the provision of paid services is drawn up in relation to specific types of activities (Article 779 of the Civil Code of the Russian Federation). These include, in particular, services in the areas of:

• tourism;
• audit;
• medicine;
• veterinary medicine;
• training;
• information;
• consulting on various issues, etc.

A standard GPC agreement for the provision of services (sample) can be downloaded below.

However, the details of drawing up a contract for the provision of paid services can be more clearly seen using examples of documents drawn up in relation to certain services.

GPC agreement for the provision of accounting services

Using this agreement as an example, we can list the important sections of such agreements. The GPC agreement for the provision of accounting services, a sample of which is given, should include a number of points:

• information about the parties to the contract;
• the subject of the contract, that is, an indication of the service to be provided (in this case, accounting);
• contract time;
• service price;
• rights/responsibilities of the contractor and the customer;
• liability of the parties - penalties for violation of the agreement;
• details of the parties to the agreement.

Important note: if an agreement is drawn up for the provision of paid audit services, the customer needs to check if the contractor has a license to perform them.

You can download the contract for the provision of accounting services below.

GPC agreement for the provision of consulting services

Realtors like to conclude such an agreement, including those offering assistance in finding a rented apartment. Sometimes it turns out that it is not possible to rent a single apartment at the addresses given by them, although the money has already been paid to the agent. However, they will not be returned, citing the fact that the subject of the agreement was not the rental of the apartment, but only consultation on this issue.

Clients for whom only consultation is not enough, but need a specific result that they are willing to pay for, should be careful when signing such agreements.

Contract for the provision of transport services

As a rule, a sample GPC agreement for the provision of transport services contains detailed information about the service provided:

• regularity of service provision;
• the procedure for its provision;
• routes;
• term of provision;
• what or who will be transported (people, cargo, animals, etc.);
• what transport will be provided.

Before drawing up a contract, the customer needs to make sure that the contractor has drivers with the required qualifications (or he himself has it, if the contract is concluded with a citizen). When drawing up a GPC agreement with an individual entrepreneur for the provision of transportation services, the entrepreneur should check the documents confirming his state registration.

GPC agreement for the provision of legal services

In this case, the subject of the agreement should also be specified, since the provision of legal services is too broad a concept. These, in addition to directly advising the customer on legal issues, also include:

• representation in courts;
• drafting legal documents;
• participation in negotiations;
• checking the “purity” of the planned transaction;
• legal examination of existing documentation, etc.

Typically, such services are provided in accordance with the technical specifications, and are paid based on the Work Acceptance Certificate.

GPC agreement for the provision of legal services – download a sample.

Performers from outside the state are an excellent opportunity for a company to get an employee who performs certain tasks established by the concluded contract. The regulation of relations between the parties is based on a civil contract. This type of agreement is more often chosen as opposed to an employment contract due to certain advantages. Payment is made only after the goods are sold, which is convenient for the contractor.

An agreement is a legal confirmation of the existence of obligations of each party in accordance with the agreement. The fact of establishing obligatory legal relations is established by the contract and clauses of legislation.

Article No. 420 of the Civil Code of the Russian Federation defines the concept of a contract - a transaction that regulates the relations of counterparties, establishes, changes or terminates civil legal relations. Articles No. 153 and No. 154 establish the rules that must be followed when drawing up multilateral transactions.

Thanks to a contract, legal relations between persons can arise, change or terminate. An agreement is concluded only with the consent of both parties to fulfill and take into account the points included in the document. If the agreement is not the expression of the will of at least one party, then it loses legal force.

The agreement confirms the existence of a transaction between the parties. For this reason, a provision was created with the rules for the application of transactions, contained in paragraph 2 of Article No. 420 of the Civil Code of the Russian Federation.

Contract and obligations are two different concepts that overlap relatively. An agreement is the fact of the emergence of rights and obligations, recorded from the legal side. An obligation is a civil legal relationship that arises on the basis of a legal contract and other types of transactions (unilateral, unlawful, and so on).

A contract is an important part of society, since with its help relations between participants are regulated on the basis of civil legal relations. But the main area of ​​application is property relations. But nothing prohibits regulating non-property relations using an agreement.

A civil contract is the most common type of agreement. The document is endowed with rights and legal force in accordance with subsection of Section 3 of the Civil Code of the Russian Federation. Such agreements are regulated by the rules from Chapter 9 of the Civil Code of the Russian Federation.

An agreement is a legal act, but it differs from other legal facts. The difference is that the agreement not only affects civil relations, but also regulates the behavior of the parties, their obligations and rights. A striking example is a purchase and sale agreement, according to which one party (the seller) undertakes to transfer ownership of something only after a fixed sum of money is transferred, and the second party (the buyer) undertakes to accept the goods after payment has been made.

Article 8 of the Civil Code of the Russian Federation establishes a certain list of legal facts, which is sufficient for opening transactions. In accordance with these rules, even those contracts are created that are not implied by law, but do not contradict it. An example of a large number of parties when drawing up an agreement is one that implies joint activities of persons. In this case, the agreement states that the invested funds will be used jointly by all parties to the agreement for the purpose of making a profit or another purpose. Permitted achievement goals are listed in Article No. 1041 of the Civil Code of the Russian Federation.

An agreement and a transaction are different concepts, the main feature of which is the breadth of the second. An agreement is only a consequence of the emergence of obligations and rights for the parties, which is directly a transaction in its direct form. But not every transaction can be considered a contract. The main condition for the transaction to comply with the contract is the mutual expression of the will of the parties to draw up an agreement and accept obligations and rights.

A transaction can be identified based on four characteristics:

• this is a legal fact
• act of will
• legal action
• directly affects the rights and obligations of the parties

Today, a contract is a fact that is defined in the legal environment as fundamental for regulating market relations between the parties. The document is required for the creation of rights and obligations.

Differences between a GPC agreement and a labor agreement

If it is considered as an agreement between the employer and the employee, then regulation occurs on the basis of Article No. 56 of the Labor Code of the Russian Federation. Guided by the provisions of the legislative act, the employee will receive a job, but he will be required to fulfill the requirements and comply with the rules of the company’s Charter and the country’s code. And the employer will pay remuneration or wages for fulfilling the conditions.

But the GPC agreement does not oblige you to comply with the work schedule or carry out all the orders of the manager. A contract is necessary to define a task for a person or organization that is obliged to deliver the result of the work within a specified time frame. If risks arise, then responsibility for them will lie only with the contractor.

Design rules

For registration, you need to take into account the need for the following information:

• type of work or service
• liability borne by the parties if the conditions are not met
• payment
• delivery and acceptance
• Term of the work
• requirements for the required quality of the result obtained from the work

Payment for work performed under the terms of the agreement is made on the basis of the order of the manager. Of the types of contracts, only two are defined, which are necessarily accompanied by documentary evidence of the work performed: contract and paid services. All other civil legal relations do not require the execution of acceptance certificates. But such a requirement may be specified in the contract itself, in which case the acceptance and delivery is necessarily accompanied by the creation of appropriate acts.

Acts must be drawn up only in cases where there are unified forms, otherwise arbitrary forms will be used. But certain forms are available only of the following type: No. OS-3 and No. KS-2, which are used for repair, reconstruction and modernization work, as well as for work in capital construction, respectively.

All others, if it is necessary to draw up an act, imply the use of a free form, the main thing is to indicate all the details required by law. You can familiarize yourself with them in paragraph 2 of Article No. 9 of Federal Law No. 129. Only if the required details are indicated, the act will have legal force.

Any company that operates on the basis of civil contracts takes into account that all expenses in accordance with these agreements must be justified. Otherwise, if the Tax Inspectorate is interested in the reasons for signing a freelance employee, although the company already has a person performing the presented task. This is best explained by a properly drafted contract, according to which a freelancer must perform a specific task, and the reason may be the employment of the main employee or his incompetence in a particular matter.

Tax payments

Like any other type of income, civil contracts are subject to certain taxes and insurance contributions.

Personal income tax

The remuneration that is paid on the basis of any agreement is the direct income of the citizen. And the law establishes that any income received must be taxed. The rules for determining tax, depending on whether a person is an individual or a legal entity, differ.

If tax needs to be withdrawn from an individual, then the procedure falls entirely on the tax agent, which is the organization or person paying the remuneration. If the tax agent does not fulfill his mandatory conditions for paying the tax to the state treasury, he will be held responsible for this.

If the tax is levied on a legal entity or entrepreneur, then the payer is not a tax agent. That is, the tax is paid by the contractor himself based on the taxation system used.

If an entrepreneur uses a standard taxation system, then personal income tax is paid by him independently, as specified in Article No. 227 of the Tax Code of the Russian Federation. If an entrepreneur uses special tax regimes, then payment of personal income tax will not be required on the income received as a result of entrepreneurial activity. Taxes are collected in accordance with the current special regime, which exempts you from paying personal income tax.

When drawing up an agreement with an individual entrepreneur, it is necessary to indicate the details of the individual entrepreneur’s certificate. A copy of the certificate is a mandatory document attached to the drawn up agreement. This will eliminate questions about the lack of payments to the tax office.

Income tax

If a company pays for the services of an individual on the basis of the GPC, then the expenses are taken into account as wages, in accordance with paragraph 21 of Article No. 255 of the Tax Code of the Russian Federation. The law does not allow concluding such an agreement with a permanent employee of the company in most cases, since the transferred duties are already part of the citizen’s obligations.

An exception is the situation when a company employee must temporarily receive a task that is not part of his duties, for which he will receive a separate reward. The main thing in all this is the justification of expenses.

The contract being drawn up must be worked out as much as possible so that a situation does not arise later when the Tax Service cannot determine the legality of the transaction. A well-drafted agreement between the parties is strong evidence of the reasonableness of the costs of a freelance employee, which can be used even at a court hearing.

A special point is the payment of expenses of freelance employees. The legislation indicates that the organization has the right to reimbursement of expenses only for full-time employees, that is, if there is an employment contract.

In other cases, paying off bills may be perceived as a waste of funds from the organization’s budget. To avoid such a situation, the GPC includes a clause according to which the company pays for certain services (for example, flight tickets). In this case, the company has the opportunity to prove that the expenses were necessary, but were not reimbursement.

But the best option is to include the costs in the contract price.

Tax deductions

Chapter 23 of the Tax Code of the Russian Federation allows all persons who are taxpayers to receive various tax deductions, see the table.

Simplified taxation system

The situation is more complicated with companies that use a simplified taxation system. Domestic legislative acts do not indicate what type of expenses remuneration should be attributed to. If we take into account Article No. 255 of the Tax Code of the Russian Federation, then the funds spent on the services of freelance employees are not labor costs, so the company will not be able to take into account the money spent in this form. Remuneration is only funds that are issued to freelance employees (individuals). If the person is an entrepreneur, the funds are considered wages.

In accordance with the law, funds paid to freelance employees reduce the tax base. This is only possible if the employee is not an individual entrepreneur.

But if necessary, based on some other articles of the Tax Code, the remuneration of individual entrepreneurs is taken into account as wages. For example, if the services are of a production nature, then payment for the agreement is accounted for as material costs.

Nuances of calculating and paying insurance premiums

The GPC agreement allows you to reduce the amount of taxes paid, and in some cases, stop transferring them altogether. It is necessary to carefully study the legislation, which indicates the possibility of reducing the amount of payments depending on the subject of the agreement:

Taxes are also reduced by deducting expenses. If in most cases this amount must be confirmed using documents, then there are rules that set a limit to the accrued amount of remuneration when creating:

• photographs, audio and video works, architecture - 25%
• industrial designs, inventions - 30% of revenue for the first 2 years
• developments in the field of science and literature - 20%
• music, graphics for design and decoration, sculptures - 40%

Contributions will not be required to be made at all if the agreement is signed with a part-time student, a foreigner without a Russian passport, but temporarily staying in the country legally and with an individual entrepreneur.

The amount of tax paid is determined as follows:

• 13% for residents of Russia (Article No. 221 of the Tax Code of the Russian Federation)
• 30% for non-residents of Russia (Article No. 230 of the Tax Code of the Russian Federation)

Accounting for payments

When fulfilling the terms of payment for GPC agreements, it is necessary to enter all data into the accounting department. Accounting for expenses for paying for the services of contractors and performers who are outside the company’s staff is carried out on account 76, subaccount “Settlements with various debtors and creditors”. This includes not only payment for work or services, but also other costs that arise depending on the goals of the work, for the needs of:

• 20 - main production
• 23 - auxiliary production
• 26 - management services
• 44 - trade organizations
• 91 - works that are not related to production or sale

Posting is carried out on the date of drawing up the certificate of work performed or services provided. The reason for choosing this particular date lies in the justification of the costs incurred and the increase in debt to the contractor.

Payment of compensation under GPC agreements

In accordance with the cases specified in Articles No. 709 and No. 783 of the Civil Code of the Russian Federation, expenses that the employee incurred while fulfilling the terms of the contract are paid. Compensation and remuneration can be taken into account correctly in accordance with the law, but only if there are conditions that are stipulated in the contract at the stage of its creation. An example is the availability of primary documentation.

This becomes a particularly important point in situations where a freelance worker is sent on a trip to another city or country. The legislation does not allow the trip of a freelance employee based on a GPC agreement to be registered as a business trip, since compensation cannot be paid for an employee from outside the state. This rule is specified in Article No. 166 of the Labor Code of the Russian Federation. Therefore, for compensation, it will be necessary to indicate in the contract that the amount spent on paying for tickets and accommodation will be reimbursed by the customer. Once receipts are received, expenses will be legally included in the cost of the trip.

Reimbursement of funds spent is not a taxable amount. The reason for this is that the money received is not earnings, but a return of the amount spent. Compensation will not be subject to taxation even if it is included in expenses when determining profit.

Payment for work based on the GPC agreement

Payment based on the drawn up GPC agreement for the services provided is made only after receiving the result of the work. Depending on the terms of the agreement drawn up, confirmation is provided by various factors, for example, an acceptance certificate.

The document defines the mandatory presence of information about the amount of payment and the timing of receipt of funds. The agreed amount of remuneration will be transferred within the specified period only after confirmation of the completion of the work. A prerequisite for drawing up a transfer and acceptance certificate is only for two types of services. In the rest, paper is not required, unless it is stated in the contract or other legislative acts.

If the terms of the agreement contain a clause on time-based payment, then this fact is a sufficient basis for reclassifying the contract as an employment contract. But this does not prohibit paying for the work in parts. This means separating part of the amount for an advance payment, which will be paid before the start of work. The remaining amount will be transferred to the contractor only after the terms of the contract are fulfilled. The number of payment parts is not limited; it is often determined depending on the number of stages of the work. It is even allowed to draw up a special individual payment schedule for a freelance employee.

A GPC agreement is a convenient way to regulate relations between third-party contractors and the customer. Drawing up an employment contract is much more complicated and obliges the parties to perform functions that are superfluous if it is necessary to perform a specific task.

A civil contract implies a type of agreement that allows the employer to request services or specific work from freelancers. An important difference is the tax regulation of such agreements. The issues of payment of remuneration and compensation have nuances. All available parameters can be reflected exactly in the document being drawn up, but only if the contract is drawn up correctly.

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