What is the code of the insured person under the contract? Calculation of insurance premiums (filling example)

Civil contracts for the performance of work (provision of services) concluded with individuals have their own specifics for calculating insurance premiums. The article describes in detail how to pay insurance premiums By GPC agreements in 2018, for what types of insurance. In the article, we described how to reflect contributions in the calculation of insurance premiums and gave examples of accounting entries.

Are GPC agreements subject to insurance premiums in 2018?

From remuneration under contract agreements, only pension and medical contributions are paid to the Federal Tax Service (subclause 2, clause 3, article 422 of the Tax Code). Social insurance tax contributions that give the right to receive social benefits (sick leave, maternity leave, children's benefits) are not assessed and, accordingly, are not paid. This is one of the formal differences between an employment contract and a GPC agreement.

Contributions to the Social Insurance Fund for injuries (from accidents and occupational diseases) are also not paid according to general rule. But here the parties can agree and include a provision on social insurance insurance in the text of the agreement (paragraph 4, paragraph 1, article 5 of Law No. 125-FZ of July 24, 1998). In case something happens to the employee. This contractual provision is relevant for insecure employment. For example, in construction, hazardous production and so on.

Attention! Rostrud taught workers to distinguish GPC contracts from 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 GAP and employment contracts. The table can be downloaded as a reminder.

Please 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.

The company is also 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, this could be a loan, lease or 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 be possible to include such transfers to the budget in expenses.

GPC agreements: 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 Federal Tax Service within the base of 1,021,000 rubles. in 2018. And 10% on income exceeding the specified limit. Let us remind you that every year this limit is revised (indexed) upward. 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 maximum base has been established in 2018, as in previous years (Article 421 of the Tax Code).

Social contributions to the tax office (2.9% rate), as we have already said, are not calculated according to 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 contract. Controllers, including labor inspectors, identify such schemes to evade social contributions in order to protect the rights of workers. And the end of unjustified economic benefits.

If accident contributions are paid, then, obviously, they are calculated according to the general tariff applied by the company ordering the work (services). There is no maximum base, as in the case of medical deductions.

For beginners, we note that contributions are calculated on top of the payment. While personal income tax is withheld from the payment. That is, income tax is 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. When acting as a policyholder, you spend amounts from your own wallet. Of course, in the end, the amounts paid go to the employee’s (individual counterparty’s) piggy bank. When planning the amount of remuneration and the permissible tax burden, include the cost of paying contributions into the company’s budget.

When do you need to calculate and pay insurance premiums under GPC agreements?

When calculating payments under the GPA, immediately accrue the obligatory payments for it. In this case, you do not need to pay anything right away.

All contributions - and 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 period 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 deadline is moved to the next working day. Such transfers in 2018 take place in four months: April, July, September and December. But we still don’t recommend waiting until the last date. As in the case of reporting - in order to avoid unforeseen troubles.

Payments under a civil agreement, we recall, may be irregular, according to the schedule defined in the text of the agreement. Or as work is completed (delivered), services are provided (accepted) and the corresponding act is signed. Monitor the primary account in a timely manner (you must have properly written acts on hand) and, if necessary, carry out the accounting operation in a timely manner, as we described in this article. It is better to monitor the situation based on the results of each month. That is, directly, from responsible managers, find out the need for any accruals under the current GPA, if any are concluded with individuals on behalf of the company.

GPC agreements in registers for insurance premiums

All payments under the GPA and contributions from them, according to accounting data, are entered into the contribution registers. Based on this information, the reporting is filled out: the ERSV is submitted to the Federal Tax Service (we talked about it separately in more detail), and form 4-FSS is submitted to the Social Insurance Fund for personal injury contributions.

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

GPC agreements in calculation of 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 (DAM).

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

In section 3, filled out for the contractor, in lines 160 and 170, put item 1 - “insured person”. In line 180, enter item 2, since an individual working under the GPA is not covered by social insurance.

GPC agreements and insurance premiums 2018: postings

In accounting, the payment under the GPD 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 work ordered (services received).

Contributions, as per employment contracts, are accrued on the credit of account 69 for the corresponding subaccounts. In the block of transactions given below is the approximate name of the subaccounts. Your accounting program may have different 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 have been accepted and the due remuneration has been accrued to the individual counterparty;

Debit 76 Credit 68 subaccount “Personal Income Tax Payments”

– personal income tax is withheld from the accrued payment;

Debit 20 (25, 26, 44...) Credit 69 subaccount “Pension payments”

– pension contributions are calculated from the payment;

Debit 20 (25, 26, 44...) Credit 69 subaccount “Settlements for medical support”

– medical premiums accrued;

Debit 76 Credit 51

– listed on bank card counterparty under the GPA accrued remuneration (less calculated personal income tax);

Debit 68 subaccount “Personal Income Tax Payments” Credit 51

– transferred to the personal income tax budget;

Debit 69 sub-account “Pension payments” Credit 51

– contributions for pension insurance are transferred to the budget;

Debit 69 subaccount “Settlements for health insurance” Credit 51

– contributions for health insurance are transferred to the budget.

GPC contracts insurance premiums 2018: calculation example

Shaiba LLC cooperates with an individual under a GPC agreement. Person insurance in the Social Insurance Fund is not provided for by the parties.

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

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

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

The accountant did not accrue anything for social insurance in the Federal Tax Service and for injuries in the Social Insurance Fund, since in this case this is not required.

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

In the news we will tell you how to fill out the DAM form without errors if you have employees working under the GPA

The calculation of insurance premiums (hereinafter referred to as the calculation) for the first half of 2018 must be submitted to the Federal Tax Service no later than July 30. In this regard, we will clarify an important question: how to fill out the payment form if a civil law agreement has been concluded with an employee?

A person working on a GPA basis is insured only in the health and pension insurance systems. Payments to the Pension Fund and the Compulsory Medical Insurance Fund must be reflected in subsections 1.1 and 1.2, in Appendix 1 to Section 1 of the calculation, where the amounts of contributions to compulsory health insurance and compulsory medical insurance are determined.

Contributions to the Social Insurance Fund for VNIM insurance(temporary disability and maternity) for payments to employees working under the GPA, are not credited, and, therefore, are not reflected in section 1 of Appendix 2 in lines 010, 020, 030.

Use our online service to fill out insurance premium calculations. It will allow you to prepare a document quickly, without errors and taking into account the latest changes in legislation:

To automatically generate the correct report, in the BukhSoft: Salaries and Personnel program you need to indicate that the employee works according to the GAP. you can see how to do this.

Here

To calculate payment in the directory, you must select the position corresponding to the concluded agreement: 251 “Under a contract” or 252 “Under a service agreement”, or others. Such accruals are not subject to contributions to the Social Insurance Fund, so the employee will not automatically be taken into account when calculating ( if you specified the type of order).

If for some reason you decide to take into account contributions to the Social Insurance Fund for an employee working on the basis of the GPA, then simply check the box in the directory. Payments will automatically go to Appendix 2 in lines 010, 020, 030.

In section 3 you need to indicate the attribute of the insured person (1 – insured, 2 – not). In subsection 3.1 for employees working under the GPA, we put 1 in lines 160 and 170, and 2 in line 180.

Can be concluded with the same employee and civil and employment contracts. Then in the “type of contract” field you select labor, and it is not necessary to add 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 we put 1 in lines 160, 170, 180. In this case, there is no need to take into account the fact that the person also performs work according to the GPA.

Good news

In the Bukhsoft Online service, until August 1, 2018, we have opened access to the formation of the DAM absolutely free of charge!

We wish you pleasant work and successful completion reporting!

The procedure for filling out calculations for insurance premiums by organizations. Features when filling out Section 3 Calculation of insurance premiums for individuals. persons who provided services under GPC agreements.

Question: Please tell me how to fill out Section 3 of the Calculation of Insurance Premiums for the 2nd Quarter of 2017, for individuals. to persons who provided services under GPC agreements from mid-June to mid-July, accrual and payments were made in July. Do we indicate them in the second quarter in page 010 of Appendix 1 and Appendix 2? in section 3.1 in lines 160-180 put the code from 1 to 2?

Answer: Employees under the GPA for the provision of services/performance of work are recognized as insured persons under compulsory pension and medical insurance and are not recognized as such in case of temporary disability and in connection with maternity (Article 7 of the Law of December 15, 2001 No. 167-FZ, Article 10 of the Law of 29.11.2010 No. 326-FZ, Article 2 of the Law of 29.12.2006 No. 255-FZ). At the same time, the actual payment of remuneration under the GPC agreement does not affect the recognition of such employees as insured persons. What is important is the fact that work/services are performed under these contracts. Therefore, fill out the calculation in the general manner.

When calculating for the half-year, include freelancers in the indicators of line 010 of subsections 1.1 and 1.2 of appendix 1 to section 1 and do not take them into account in line 010 of appendix 2. Because the remuneration under the contract was accrued in July, then fill out only subsection 3.1 for them. In lines 160-170 enter code “1”, and in line 180 - code “2”. And do not draw up subsection 3.2 on them (clauses 22.1, 22.2 and clause 22.19 of the Procedure for filling out the calculation, letter of the Federal Tax Service of Russia dated March 17, 2017 No. BS-4-11/4859).

Rationale

How to prepare and submit a calculation of insurance premiums to the Federal Tax Service

The value of field 020 of section 3 must correspond to the value of the “Calculation (reporting period (code)” field of the calculation title page.

In field 030, indicate the year for the billing (reporting) period of which information is being provided. The value of field 030 of section 3 must correspond to the value of the “Calendar year” field on the title page of the calculation.

In field 040, reflect the serial number of the information. And in field 050 - the date of submission of information.

Subsection 3.1. In subsection 3.1 of the calculation, indicate the personal data of the employee to whom the income was paid:
- in the line - TIN;
- in the line - SNILS;
- in lines , and - full name of the employee according to the identity document;
- in line 110 - the employee’s date of birth according to his identity document;
- in line 120 - the numeric code of the country of which the individual is a citizen. Take the code from the Classifier of World Countries. If the employee does not have citizenship, in line 120 indicate the code of the country that issued the document proving his identity;
- in line 130 - digital gender code: “1” - male, “2” - female;
- in line 140 - code of the type of identity document;
- in line 150 - details of the identity document (series and number of the document). In this case, do not put the “No” sign, separate the series and document number with a space;
- in lines , and - sign of an insured person in the system of compulsory pension, medical and social insurance: “1” - is an insured person, “2” - is not an insured person.

note: if you apply a reduced rate and pay social and health insurance premiums at a rate of 0 percent, put the insured person’s sign in the lines and put “1”. Although contributions are calculated at a zero rate, employees are insured in the social and health insurance system.

Subsection 3.2. contains information about the amounts:
- payments in favor of employees;
- accrued contributions for compulsory pension insurance.

In columns 190, indicate the serial number of the month in calendar year(“01”, “02”, “03”, “04”, “05”, etc.) for the first, second and third month of the last three months of the billing (reporting) period, respectively.

In columns 200, reflect the category code of the insured person.

Take the codes from Appendix 8. Fill in the code with capital letters of the Russian alphabet.

The code depends on:
- whether the employee is a foreigner;
- what tariffs the organization applies.

Here are the main codes:

What tariff does the organization apply?	Employee is a foreigner or a citizen of the Russian Federation	Code
Basic	Citizen of the Russian Federation	HP
	A foreigner is a citizen of an EAEU country
	Temporary resident foreigner	VZHNR
	Temporarily staying foreigner	VPNR
Reduced tariff for organizations using the simplified tax system (reflect the base for calculating pension contributions, not exceeding the maximum value. Do not compile in section 3 for this employee. If you apply different insurance premium rates, fill out the required number of lines. What to fix in the first payment calculation There are errors in the new contribution calculation that the verification program does not note, but the inspector will see. Don't wait for this to happen, correct your mistakes earlier. We found out what mistakes your colleagues most often made and how to correct them. We share with you. Error 1. Payments under civil contracts are not in Appendix 2 Situation. The company entered into a contract with individuals civil contracts for the performance of work or provision of services. Remunerations for “physicists” are not subject to social contributions. On this basis, the accountant did not include the performers in Appendix 2 of the calculation of contributions. Where is the mistake. Employees at the GPD are indeed not insured in case of temporary disability and in connection with maternity. But they need to show their payments in Appendix 2. We received such clarifications from the Federal Tax Service.

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 for up to 3 years (Criminal Code of the Russian Federation, Art. 198) For each On the calendar day of delay, an interest rate of interest is charged; in 2017 it is 1/300. Penalties are not accrued during the period of the installment plan, deferment for repayment of debts in relation to insurance and other payments. Example 1. Calculation of insurance premiums under a GPC agreement (for the creation of a work of literature and art) K. L. Kharitonov (resident of the Russian Federation, 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 agreement determine the amount of remuneration and the period for its payment. Payments from the Pension Fund of Russia and the Federal Compulsory Compulsory Medical Insurance Fund are calculated for the amount of royalties specified in the agreement.

Insurance premiums for civil liability in 2017-2018

Home/ Personnel/GPA in the calculation of insurance premiums GPA in the calculation of insurance premiums Complaint Question Describe the reason for your complaint Complaint Cancel Good afternoon. Consultation is needed on submitting the reporting “Calculation of insurance premiums”, namely whether to include remuneration of employees under civil contracts in line 020 (amount of payments); 030 (non-taxable base) Appendix 2 (calculation of Social Insurance Fund amounts) of the report “Calculation of insurance premiums” has a solution 0 Personnel Ekaterina Abramova 1 month 1 Answer 78 views Newbie 0 Answer (One) Write an answer Similar questions Previous question Next question Ask a question Copyright 2017 Accounting Expert | EMAIL FOR CONTACTING THE EDITOR: [email protected].

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

Examples of the most common mistakes in the calculation of insurance payments under GPC agreements Explanations Insurance premiums are accrued on the amount of remuneration that was paid to a foreigner who worked under GPC Foreigners and stateless persons are subject to the legal norm: payment of insurance premiums is made only under employment contracts that were concluded for an indefinite period, or under fixed-term employment contracts for a period of 6 months or more Excess amount of insurance contributions, which was accrued for remuneration under the GPA (fees of the Pension Fund of the Russian Federation, compulsory medical insurance and health insurance and maternity insurance were calculated) Only the Pension Fund of the Russian Federation and compulsory medical insurance premiums are accrued for payments under the GPA. insurance for the amount of remuneration under the GPA. This is a violation called non-payment of mandatory insurance contributions.

GPA in calculation of insurance premiums

Main violations Sanctions for violation Non-payment, partial payment of insurance premiums due to a decrease in the base for their calculation, incorrect calculation, other erroneous actions Fine of 20% of unpaid contributions (Tax Code of the Russian Federation, Article 122, paragraph 1), and for intentional commission of these actions - 40% (Tax Code of the Russian Federation, Article 122, clause 3) The organization violated the deadlines, was late with the payment of contributions, but submitted correctly completed reports (calculation) on time. A fine is accrued; for 1 delay the organization will not be fined. Evasion of payment of contributions to the Pension Fund of the Russian Federation, compulsory medical insurance, failure to submit reports or inclusion of false data in it (violator - organization, other responsible person) From 08/10/2017 criminal liability is provided (Criminal Code of the Russian Federation, Art.

GPA in calculation of insurance premiums 2017

Attention

After all, section 3 of the calculation is filled out for all insured persons for the last three months of the billing (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 provided for such employees. 4. In the indicator of line 010 “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 about payments under the GPA in Appendix No. 2? 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.

Filling out calculations for insurance premiums if a GPC agreement has been concluded with an employee

For committing it, they will be held accountable. Inaccurate SNILS, TIN data, erroneous writing of full name and other information in the reporting can also cause incorrect calculation of insurance premiums. In addition, problems may arise when submitting reports.
The Federal Tax Service checks the accuracy of the submitted information, therefore documents with errors will not be accepted, about which the tax service representative will definitely notify the payer (Read also the article ⇒ Peasant farm insurance premiums in 2018). Liability for violations in the calculation of insurance premiums 2017 was marked by a number of changes in terms of bringing to liability for violations in the calculation of insurance payments.
From now on, such violations are qualified as tax offenses, for which penalties are provided not only by the Tax Code, but also by the Criminal Code of the Russian Federation.

Procedure for filling out the calculation

GPC (lines 010, 020, 030). They are listed in Appendix 2 of the ZKBU. And on the VLSI website, in the instructions for filling it out, it is highlighted that contractual agreements are not included in Appendix 2.

So should they get there or not? Answer: According to the procedure for filling out the DAM (approved by Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@): “on line 030 of Appendix No. 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 maternity in accordance with Article 422 of the Code, ..." Amounts under GPC agreements are not included in the base for calculating insurance contributions in terms of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in in accordance with paragraphs. 2 p. 3 art. 422 of the Tax Code of the Russian Federation.

Insurance premiums under civil service agreements in 2018. download sample

Info

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

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

1. For the Pension Fund (at the main insurance rate): remuneration * 22%.
2. For FFOMS (at the main insurance rate): amount of remuneration * 5.1%.

If the payer has the right to take advantage of reduced (additional) insurance rates, then when calculating in the specified formula, he uses a reduced (additional) rate.
Insurance premiums are not deducted from remuneration:

1. Private entrepreneurs.
2. Foreign citizens and stateless persons who have entered into a GPC agreement for the provision of services or work, and carry out activities on its basis outside the Russian Federation.
3. When it comes to contributions for temporary disability and maternity.
4. For the amount of compensation for expenses that the contractor incurred during the performance of work (rendering services).

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

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

How to reflect payments under civil law in a single calculation of insurance premiums

• Paying taxes
• Insurance premiums
• Calculation of insurance premiums

In the news, we will tell you how to fill out the DAM form without errors if you have employees working under the GPA. The calculation of insurance premiums (hereinafter referred to as the calculation) for the first half of 2017 must be submitted to the Federal Tax Service no later than July 31. In this regard, we will clarify an important question: how to fill out the payment form if a civil law agreement has been concluded with an employee? A person working on a GPA basis is insured only in the health and pension insurance systems.

Payments to the Pension Fund and the Compulsory Medical Insurance Fund must be reflected in subsections 1.1 and 1.2, in Appendix 1 to Section 1 of the calculation, where the amounts of contributions to compulsory health insurance and compulsory medical insurance are determined.
GPC or GPA (civil contract) can legally be concluded with legal entities and individuals. The participants in formalized civil law relations are the customer and the contractor (also known as the contractor). Remunerations prior to GPC are mostly subject to taxes and insurance premiums. The taxation regime applied by a legal entity does not affect the calculation of insurance fees, as well as the obligation to pay them.
Status of the contractor who has entered into a GPC agreement Deductions from GPA payments Private entrepreneur Pays income tax and mandatory contributions (compulsory medical insurance, Pension Fund) on his own Individual personal income tax and insurance premiums (PFR, Compulsory Medical Insurance), except for payments for occupational diseases and industrial accidents, the customer pays for the individual ( tax agent) Calculation of payments for insurance against industrial accidents and occupational diseases is possible if this is provided for by the terms of the GPC agreement.
VNIM insurance premiums are not charged for payments under the GPA<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. Если программа автоматически ставит «1» по социальному страхованию, то это ошибка, и расчет нужно корректировать вручную.
2. If the employee is a citizen of the Russian Federation and you calculate insurance premiums according to the basic tariff, 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 tariffs at which the company calculates 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.