Calculation of insurance premiums, filling out the GPC agreement. 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 information submitted, therefore documents with errors will not be accepted, about which a representative of the tax service will definitely notify the payer (Read also article ⇒ Insurance premiums peasant farm 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.

Insurance premiums for civil liability in 2017-2018

• 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.

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

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.

Insurance premiums under civil service agreements in 2018. download sample

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.
If the program automatically puts “1” for social insurance, then this is an error and the calculation must be adjusted manually. 2. If the employee is a citizen of the Russian Federation and you 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.

Salary taxes on payments under the Civil Regulations

Payments will automatically appear in 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.

Both civil law and employment contracts can be concluded with the same employee. 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.

GPA in calculation of insurance premiums

Attention

On line 010 there is no need to show a person working under the GPA, since he is not insured. However, payments to him must be reflected on line 020 “Amount of payments and other remuneration calculated in favor of individuals” and on line 030 “Amount not subject to insurance contributions.” The fact is that in Appendix No. 2, according to the Procedure for filling out the calculation, the following are reflected: - on line 020 - the amounts of payments and other remunerations specified in paragraph.


1 and 2 tbsp. 420 Tax Code of the Russian Federation<п. . То есть те выплаты, которые являются объектом обложения взносами. А к ним относятся и выплаты по ГПД <п. . — по строке 030 – суммы выплат и иных вознаграждений, не подлежащие обложению страховыми взносами на случай ВНиМ в соответствии со ст. 422 НК РФ <п. . В то же время оплату по ГПД НК РФ квалифицирует как выплаты, которые не включаются в базу для исчисления страховых взносов <подп.
. In addition, in clause 11.2.

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

Info

Sample of filling out a GPC agreement in 2018 Sample of writing an acceptance certificate of work under a GPC agreement in 2018 Based on the specified documents, as well as in the absence of mutual claims between the customer and the contractor, payment is made for the work performed. Those performers who have the right to a deduction must write an application and submit documents confirming this right (for example, a business trip). If the GPC agreement stipulates the possibility of paying for work in advance, then insurance premiums will be withheld at an earlier payment date, i.e.


e. at the time of accrual of the advance. Accounting for insurance premiums GPA Insurance premiums are accounted for using an account. 69, the credit of which shows the accrual of insurance premiums, and the debit shows their payment. A separate subaccount is added to it for each type of insurance.

On the brink: retraining civil labor into an employment contract in 2017

You will receive a link and be able to create a new password via email. Email* Add a question You must register to ask a question Forgot your password Remember Go... 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 2 months 1 Answer 88 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].

Payments under GPD in the calculation of insurance premiums

The main entries for insurance payments of the GPA and their characteristics:

1. DT 20 (25, 26, 44) CT 69-2 - accrual of PFR payments for GPA remuneration.
2. DT 20 (25...) CT 69-3 - calculation of compulsory medical insurance payments for GPA remuneration.
3. DT 20 (25...) CT 69-1.2 - calculation of payments for insurance against industrial accidents.
4. DT 69-2 CT 51 (50) - Pension Fund contributions have been paid.
5. DT 69-3 CT 51 (50) - payment of compulsory medical insurance contributions.
6. DT 69-1.2 CT 51(50) - payment of premiums for insurance against industrial accidents.

Accounting entries for accruals and payments that relate to GPC agreements are made based on the information in the chart of accounts.

When filling automatically Calculations for insurance premiums for reporting periods starting from the 1st quarter of 2018, those individuals who have exclusively income from GPC contracts (including copyrights) and have no valid employment contracts in the month are excluded from the list of those insured under compulsory social insurance.

IN Section 3 for “pure” contractual employees, the attribute “2” is entered in line 180 (not an insured person under compulsory social insurance):

Accordingly, in Appendix 2 such individuals are not included in the line 010 , and payments in their favor are not reflected in any line 020 , not by line 030 :

Why did the program behavior change?

Let us immediately note that there have been no changes in legislation on this topic.

At the beginning of 2017, the 1C developers registered an error that for GPC contractual agreements sign 1 is set in line 180 of Section 3, and payments in their favor are included in Appendix 2 of the calculation, however, the developers did not recognize this error (it was published in the section " Are not errors").

Apparently now the time has come to admit this mistake. It is also possible that the 1C company received some additional clarifications privately from the Federal Tax Service or the Social Insurance Fund.

Here are our explanations why the way the calculation is now filled out is correct.

According to the filling rules Calculations for insurance premiums, in Section 3 in lines 160 – 180 it is indicated sign of the insured person in the system of compulsory pension, medical and social insurance, respectively.

Those. the question comes down to Is the GPC contractor an insured person under OSS?.

Here we turn to Federal Law “On compulsory social insurance in case of temporary disability and in connection with maternity” dated December 29, 2006 N 255-FZ. According to Article 2 of this Law, insured persons are persons working only under employment contracts!

Article 2. Persons subject to compulsory social insurance in case of temporary disability and in connection with maternity

1. The following are subject to compulsory social insurance in case of temporary disability and in connection with maternity:

1) persons working under employment contracts, including heads of organizations who are the only participants (founders), members of organizations, owners of their property;

2. Persons subject to compulsory social insurance in case of temporary disability and in connection with maternity in accordance with this Federal Law, are insured persons.

It turns out that GPC contract workers who do not have an employment contract with the organization are not insured persons under OSS, and indeed, if you read the rules verbatim, then in line 180 the sign “2” should be indicated for them!

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, enter the sign of the insured person 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 the calendar year (“01”, “02”, “03”, “04”, “05”, etc.) for the first, second and third month of the last three months of the calculation (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:

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 GPA. you can see how to do this.

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 reporting!

The article will explain how to calculate insurance premiums for payments under GPC and copyright agreements, and whether it is possible to accrue 2 remunerations under a GPC agreement per month.

Question: The employee under the GPC agreement submitted a report on 06/19/17 for the period from 06/01/17 to 06/15/17; remuneration was paid on 06/21/17; and for the second half of June I submitted a report on work in June on 07/11/17 for the period 06/16/17-06/30/17. Remuneration was paid on 07/14/17. In accordance with the contract, payment is due within 3-5 days after submission of the report. It turns out that in June there were 2 accruals under the GPC agreement. In the 6-personal income tax report, indicate both amounts in June; for the second amount, personal income tax is transferred on July 14 (the day the remuneration is paid). Should I indicate both amounts in the insurance premium report? Is it possible to accrue 2 remunerations per month under a GPC agreement? the same employee submitted the report for April on May 22, so accruals were made for April, and remuneration was paid on May 25, and the payment orders for contributions indicated the period of April. isn't this a violation? how to do it right?

Answer: 1. Remuneration to the performer is subject to contributions on the date of accrual, not payment. Based on the text of the question, in the calculation of insurance premiums for the six months, the contractor will have accruals in April (the report was submitted on 05/22/17) and in June the total amount for two payments (the report was submitted on 06/19/17 and 07/11/17). In one month it is possible to sign two certificates of completed work.

2.The accountant correctly indicated the period “April” in the payment order.

How to calculate insurance premiums for payments under GPA and copyright agreements

Situation: when to charge contributions for compulsory pension (medical) insurance under a civil contract - at the time of issuing an advance, at the time of performance of work (rendering services) or at the time of final settlements

Payments and rewards under civil contracts are included in the calculation base for mandatory insurance contributions on the date of their accrual* (). In this case, the base for calculating contributions is determined monthly for each individual in whose favor payments were made (clause 1 of Article 421 of the Tax Code of the Russian Federation).

A civil contract, the subject of which is the performance of work (provision of services), may provide for any form of settlement between the customer and the contractor: stage-by-stage, with payment of an advance, upon completion of the work (term of the contract), etc. (). However, Chapter 34 of the Tax Code of the Russian Federation does not contain any relationship between the methods of payment for work (services), the timing of their completion (rendering) and the date of inclusion of payments in the calculation base for insurance premiums. Thus, neither advances for the upcoming performance of work (provision of services), nor stage-by-stage payments are no different from other payments and remunerations for which the organization is obliged to charge insurance premiums (). Include the amounts of advances issued (staged payments) in the calculation base for insurance premiums on the last day of the month in which these amounts were accrued.

If in the future, for some reason, the contractor returns the advance payment, the organization will have an overpayment of insurance premiums, which can be