GPC agreement: what it is, how it is drawn up, risks and taxes

The abbreviation GPC stands for civil law. Accordingly, GPC agreements are a special type of labor agreements regulated by civil law. Most often, such contracts are signed by companies and employees who are hired for a specific short period to provide a clearly defined range of services. At the same time, a GPC agreement can legitimize relations not only with an individual employee, but also with an individual entrepreneur, a contractor-legal entity, etc.

What is the difference between working under a civil contract and working under an employment contract?

What is registration under a GPC agreement and how does it differ from an employment contract?

A civil law agreement (abbreviated as GPC) is a document that is regulated by the norms of the Civil Code of the Russian Federation. Its essence is that the parties specify in it the result of the work that the customer should receive, property relations and other issues, without entering into an employment relationship

.

Simply put, under a GPC agreement, an individual undertakes to perform certain work for an organization or individual entrepreneur with a certain result. In this case, the performer will not be an employee of the company or individual entrepreneur.

Types of civil contracts:

• contract agreements,
• contracts for paid services,
• copyright agreements, for example, to write a book for a publishing house or an article for a magazine. Such agreements can be concluded with freelancers.

The norms of the Labor Code do not apply to GPC agreements . Relations between the parties are regulated by Part 2 of the Civil Code of the Russian Federation (chapters 37-41). The document should not use labor law terms.

Several more important features of GPCs that distinguish them from employment contracts:

• According to a civil contract, the main thing is the result, not the process. A deadline must be set and the result of the work must be determined. Under an employment contract, an employee is assigned to a specific position, which involves the performance of certain job duties.
• A civil law agreement must have expiration dates for the agreement (Article 708 and Article 783 of the Civil Code of the Russian Federation). Employment contracts in most cases do not have specific validity periods.
• A separate chapter is devoted to each type of agreement, which may be of a civil nature. The Civil Code of the Russian Federation gives precise definitions to the basic concepts - work and service - in Article 703 and Article 779, respectively.

Subject of the contract: what services will be provided

“What services does the contractor provide?” - in legal language this is called the subject of the contract.

The more detailed you indicate what you need to receive from the contractor, the less risks - it is better if both parties on the shore clearly understand what they agreed on, rather than prove it to each other later... sometimes in court.

Often the parties skimp on words and write succinctly in the contract - for example, “consulting services”. But what kind of advice does the customer need? Make a website, translate text, appeal a government agency’s decision? When there is no clarity, an unscrupulous contractor can take advantage of this: it may be that the parties agreed in person or over the phone that the customer wants to learn how to find employees, and the consultation ended up being about how to formalize their employment.

If such a situation occurs, then without written evidence it will be difficult to prove your case, since the subject of the agreement can be interpreted in different ways. The court, if it comes to it, will proceed from the facts. But the fact is that the service was provided. If it’s also paid in advance, then that’s really sad.

Pros and cons of a civil contract for the performer

Pros and cons of a civil contract for the customer

GPD with a former state or municipal employee

Many people know that the law obliges a former employee to inform the new employer about his last place of service within 2 years after dismissal from state or municipal service. And the new employer is obliged to inform the former employer about the conclusion of the employment contract.

This obligation applies to those employees whose positions were included in special lists that are determined by Federal Law No. 273 - the anti-corruption law. There are more than one lists: the main one is this one, but regions may have their own.

It turns out that it is not so easy to recognize a former employee... but it is still possible. They are determined by their work book: there will be a link not to the Labor Code, but to the Federal Law on the State Civil Service - the Federal Law “On the State Civil Service of the Russian Federation”. Former municipal employees do not have such a record, so you need to look at the title of the position: if you see something like “chief of the information technology department of the administration of such and such a city district,” then this is undoubtedly him. This means that it is there, to the administration, that the notification must be sent.

But even if the contract is not an employment contract, but a GPC, then the customer also has such an obligation. However, there are some nuances: you need to notify if the cost of work or services under the contract (or all contracts, if there are several of them) exceeds 100,000 rubles per month. And even if such an agreement or agreements are concluded for a period of less than a month, and the total amount is more than 100,000 rubles, then the obligation to notify remains.

The notification is submitted within 10 calendar days after the conclusion of the GPC agreement: for example, concluded on January 13, 2021 - notified until the 23rd inclusive.

There are no carrots here, there is only a stick: those who forgot to report on time will be punished by the Administrative Code - there will be a fine of up to 500,000 rubles. The lower limit is 100,000 ₽. Agree, a considerable amount.

When and with whom can a GPC agreement be concluded?

It is important to understand that GPC is not an employment relationship: the subject of regulation is the result, not the process of activity.

If the conclusion of such an agreement with a legal entity or individual entrepreneur does not raise any doubts, then with an individual the situation is more complicated. It does not matter what services it provides. Article 15 of the Labor Code of the Russian Federation establishes the inadmissibility of disguising labor relations as civil law .

There is a risk of reclassification of a GPC agreement with an individual into an employment contract if the inspectors consider that the customer and the contractor are actually in an employment relationship. It is extremely important what wording will be in the civil contract and in the acts drawn up based on the results of the work. In any case, when concluding a GPC agreement with an individual, it is better for the customer to consult with lawyers about the risks and check all the wording in the documents.

There are no strict criteria for the validity period of GPC agreements. The time frame is determined during the discussion, mutually.

This agreement can also be extended (extended). In this case, an additional agreement must be drawn up to change the timing of the work.

What result will the performer convey to you?

This question is closely related to the previous one and is necessary to capture the result required by the customer. For example, if the subject of the contract is customer acquisition services, then the result may be 100 calls per week. Then the contract can state that if there were fewer calls, then the service was not provided.

More examples: the result of the work of a transport company can be the movement of cargo from point A to point B safe and sound; The result of the translator’s work is a text in the language that the customer needs. Of course, it is necessary to indicate a specific deadline - this way neither the contractor nor the customer will have a chance to understand something wrong.

In what cases can a GPC agreement be recognized as a labor agreement?

Recharacterization of a GPC agreement is at least unpleasant, because a civil transaction with an employee has a number of big advantages. Such personnel are freelance. This means less personnel work, no obligation to pay for sick leave and vacations, including maternity and children's leave. You don't even need to provide a workplace.

If the agreements are transferred to the category of labor agreements, you will have to pay additional contributions to the Social Insurance Fund and pay penalties. They may be required to assign saved social benefits.

The main criteria for recognizing a relationship as an employment relationship:

• The GPC agreement specifies the labor function, and not specific work and results. For example, it is stated that the performer writes texts in general, but specific texts must be specified (for example, a copywriter undertakes to prepare a text about the company and descriptions for 50 product cards).
• The contractor receives the same payment every month. This looks strange because... under a GPC agreement, the scope of work usually varies and cannot be the same every month.
• The performer systematically performs the same work. The range of his tasks does not change. iThe contractor works on the customer’s premises and has an equipped workplace there.
• The agreement does not contain mandatory clauses, for example, on the timing of the work.
• The contract specifies internal rules.
• The contractor is provided with vacation, paid sick leave or given a bonus, which can only be received by a full-time employee registered in accordance with the Labor Code of the Russian Federation.
• There is a mention of subordination to full-time employees of the customer company.
• The contractor under the GPC agreement is sent on a business trip and is paid travel allowances.

What taxes does the employer pay under the GPC agreement?

If the payment is made to an individual, then personal income tax in the amount of 13% must be withheld and paid from the fee. If the customer is an organization, then this tax is calculated and transferred to the budget by the customer, since in this case he is the tax agent.

For example, the remuneration under the GPC agreement is 10,000 rubles. In fact, the customer will transfer 13% less to the employee, that is, 8,700 rubles. The amount of personal income tax in the amount of 1300 rubles. the customer will transfer it to the budget.

An exception is a GPC agreement concluded with an individual entrepreneur. In this case, taxes on payments under a civil law agreement are paid by the individual entrepreneur.

Table 1. Taxes that must be paid on payments under a civil contract.

Important nuances regarding the taxation of payments under GPC agreements:

• An individual, receiving payments under GPC agreements, has the right to use standard tax deductions . For example, deductions for the purchase of real estate, payment for education or medical services, including dental services, deductions for the presence of dependent minor children. In this way, you can reduce the amount of income tax that is transferred to the state, or return previously paid taxes from the budget.
• To take advantage of tax deductions, an individual must provide receipts for all expenses.
• The deduction and transfer of insurance premiums under the GPC agreement by customers is carried out not in favor of various funds, but strictly to the tax office.
• Any fees are paid only if the agreement between the contractor and the customer involves the provision of copyright services or the performance of contract work. When executing agreements regarding a lease or a cash loan, social payments are not transferred to the local education budget.
• When concluding a transaction, the purpose of which is not only to perform work, but also to transfer rights to property, the income lines of the second party must be divided into taxable remuneration and non-taxable financial receipts. Contributions will be deducted only from the first part.

There is no need to pay personal income tax under contracts with self-employed people

Self-employed individuals do not pay personal income tax. Instead, they pay a reduced tax of 4-6%. And they always do it themselves, without agents.

It turns out that it is more convenient for an entrepreneur to work with the self-employed. There are no hassles with taxes and reports, and there are no penalties. However, it will not be possible to cooperate with the self-employed if:

• he is a former employee of an entrepreneur, and two years have not passed since his dismissal;
• works on behalf of an entrepreneur under an agency, commission or mandate agreement;
• provides courier services;
• earns more than 2.4 million a year.

If an individual cannot be self-employed, they cooperate with him as with an ordinary individual. And as a tax agent they pay tax for it.

The procedure for accepting work under a civil contract

Completed work (services) is accepted according to the acceptance certificate for completed work (services).

For violation of deadlines for completing work, a penalty in the form of a fine or penalties may be collected from the contractor . In case of damage to the customer's property, the contractor must compensate for the losses in full.

In addition, unlike an employment contract, under contract or paid services, the contractor bears the risk of accidental death or accidental damage to the result of the work performed before its acceptance by the customer.

The procedure for terminating the GPC agreement

In this part of the article, we will tell you how to correctly terminate a GPC agreement and what nuances there are in this process.

• The contract for the provision of services can be terminated unilaterally by both the customer and the contractor if one pays the other for the expenses incurred. Only the customer has the right to terminate the contract unilaterally if he pays the contractor’s expenses.
• How to terminate a GPC agreement if both parties decide to terminate cooperation? In this case, a written termination agreement is drawn up. The procedure for termination may be specified in the GPC agreement. Then the parties act according to the described rules.
• It is possible to terminate a GPC agreement through the court only if the other party is against or does not respond to the notice of termination within the period established by the agreement or within 30 days if no period is established.

Unlike an employment contract, the GPC regulates itself in terms of the procedure for termination by the parties. These conditions may be stated in one of the clauses or be part of the “rights of the parties”.

Typically, the contract provides certain guarantees for the parties in case the contractor begins work on the order and the client decides to abandon the project. The clauses of the agreement may provide for compensation or other sanctions against the party initiating the severance of the relationship. If there is no such clause, the party must write a notification letter with explanations on the basis of which the contract can be terminated.

The advance paid under the GPC agreement can be returned to the customer subject to failure to fulfill the agreement or failure to meet deadlines, if this is specified in the agreement itself, or in court.

GPA is not a TD: “performer” does not equal “employee”

As they say in good and bad detective stories, anything you say can be used against you. Hence the conclusion: the GPC agreement should not contain anything that could indicate an employment relationship. It is important.

Many, unfortunately, confuse an employment contract and GPA with an individual. The logic in this case is something like this: I entrust him with the Work - that means he is a Worker, and whatever he earns, I will pay him. And if so, then we will write all these words - employee, employer, salary - in the contract... and in vain.

The subject of the contract should not talk about “services of a HR manager” - it is correct to write that we need “consulting services in the field of HR management.” In other words, we remove the title of the position, leaving the essence.

It is necessary to clearly understand that the executor under the GPC agreement is not an employee: he does not obey the internal labor regulations, receives not a salary, but a remuneration, and he can wrap even sausage or fish in his job description, because it does not apply to him either. Accordingly, not only the subject matter, but other parts of the contract should not contain signs of an employment relationship. By the way, several years ago we had a detailed article about how an employment contract differs from a civil law one.

If you nevertheless decide to include some labor conditions in the GPA, then you must remember: in the event of a dispute, such an agreement can be recognized as an employment agreement if the court determines that labor relations are actually regulated. The word “court” can be replaced with “GIT” - state labor inspection - this department also has such powers. And the performer will thus turn into an employee, with whom it is now very difficult to part with. Usually, no one wants it of their own free will, but by agreement of the parties, it’s money, money...

In addition, sanctions are very likely (and if it comes to official proceedings, then inevitable): for organizations a fine of up to 100,000 rubles, for individual entrepreneurs - up to 10,000 rubles. You will also need to accrue money for vacation and pay to the social insurance fund.

Therefore, we recommend concluding GPC contracts only for temporary, irregular work, and hiring those who are needed permanently and concluding an employment contract with them.

How to understand the nature of the relationship between you and the customer? Just imagine that instead of concluding a contract for the provision of services, you hired him. If nothing changes, there is an employment relationship.

Summary

A GPC agreement is not a simple document or formality. Before signing it, you must carefully read all the terms and conditions.

If you do not understand something or doubt that the document protects your interests, be sure to consult with lawyers. A civil law contract is not an employment agreement, where the employee is seriously protected by the norms of the Labor Code of the Russian Federation. Most often, GPC protects the interests of the customer and can have many nuances in relation to the contractor.

Author: Kadrof.ru (KadrofID: 79032) Added: 05/30/2019 at 13:14

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Comments (43)

Valentina (KadrofID: 100310)

Please tell me, when you work under a civil service agreement, the employer provides income certificates to apply for a subsidy

04/05/2020 at 14:25

Sergey Antropov (KadrofID: 5)

Valentina, if you are asking about a certificate of income in form 2-NDFL, then you can receive such a certificate when working under a GPC agreement. In it, the employer will reflect the income you received and taxes withheld. The issuance of such a certificate is regulated by Art. 230 of the Tax Code of the Russian Federation.

05/01/2020 at 17:37

Natalia (KadrofID: 111378)

Tell me, if a person is employed under a GPC agreement, can he register with the labor exchange?

08/05/2020 at 01:20

Sergey Antropov (KadrofID: 5)

Natalya, no. According to the Law of the Russian Federation of April 19, 1991 N 1032-1 Article 2, such citizens are considered employed, i.e. having income.

08/05/2020 at 22:21

Maxim (KadrofID: 111438)

Tell me, is the existence of a Civil Legal Agreement (CLA) without receiving income for a certain period of time equivalent to conducting business during this period? After all, in fact, since there is no income, then there is actually no activity! And the concluded GPC Agreement is only a formal necessity for the possible conduct of activities.

08/06/2020 at 10:29

Sergey Antropov (KadrofID: 5)

Maxim, the term conducting business is usually used for individual entrepreneurs or organizations. A GPC agreement is concluded with an individual to perform certain work. Therefore, please clarify your question.

08/07/2020 at 22:48

Olga (KadrofID: 112288)

If, as your article says, the main thing is the result, and not the process, is it then legal for the organization to require me to work according to the schedule they have determined (I am not satisfied with such a schedule)?

08/22/2020 at 15:47

Tatiana (KadrofID: 113091)

Can individuals be attracted? Is a person working under a GPC agreement liable for illegal conduct of business activities?

09.09.2020 at 11:34

Sergey Antropov (KadrofID: 5)

Olga, legally no, but in practice it is better to agree with the customer on working conditions acceptable to both parties. After all, the customer can initiate termination of the contract.

09.09.2020 at 22:29

Sergey Antropov (KadrofID: 5)

Tatyana, if you are not disguising your business activities under the guise of GPC, then I see no reason. You pay taxes, you do work.

09.09.2020 at 22:30

Enver (KadrofID: 114155)

Can the employment center check the number and date of the GPC agreement?

09.30.2020 at 21:47

Annushka24 (KadrofID: 114304)

Hello. She worked under a contract for the provision of paid services. During this time I received another education. To receive a tax deduction for training, I asked for a 2NDFL certificate. I was told that I was not entitled to such a certificate precisely because I worked under such an Agreement and did not pay taxes. I objected that, by law, the employer had to pay taxes. I was refused. What to do? Should I file with the Labor Inspectorate or court? Or will everything be useless? I read the contract carefully. The tax issue is not addressed in any way.

04.10.2020 at 01:31

Sergey Antropov (KadrofID: 5)

Enver, I’m not sure that CZ has such capabilities. They are most likely checking to see if any fees have been paid for the employee by the customer. After all, taxes are withheld from payments under civil contracts.

05.10.2020 at 13:48

Yulia Bocharova (KadrofID: 115423)

Tell me whether the amount of contributions should be included in the contract amount, or whether the amount should be included with personal income tax. Now there are disagreements in the institution on this issue. Previously, the amount with personal income tax was indicated, but a new chief accountant came in and now we are calculating all taxes.

10/24/2020 at 07:04

Juliana (KadrofID: 116010)

If I am registered with the Employment Center and receive unemployment benefits and I have registered for a job or part-time job under a GPC agreement, can I lose my benefit payment for the past month? Does the employment center have the right to suspend benefit payments?

02.11.2020 at 15:09

Roman (KadrofID: 116273)

The GPC agreement specifies the amount of 10,000 rubles, after signing the work acceptance certificate, I receive 8,700 rubles, that is, only personal income tax is withheld, and the article states that the employer must pay contributions to the Compulsory Medical Insurance Fund and the Pension Fund. Is this possible or have I misunderstood something? And also, how should my work be reflected on the tax website?

06.11.2020 at 02:01

Sergey Antropov (KadrofID: 5)

Yulia, as far as I know, the contract specifies the amount that includes personal income tax. Tax is withheld when paying money to individuals. face. I think that this can be stated in the documents as a separate paragraph.

07.11.2020 at 22:00

Sergey Antropov (KadrofID: 5)

Juliana, a citizen loses the right to receive benefits after employment. Because ceases to be unemployed. If I understand your question correctly, you have already received what was paid earlier and are not obligated to return it. But since you started working, you no longer have to receive benefits.

07.11.2020 at 22:01

Sergey Antropov (KadrofID: 5)

Hello, Annushka24! When paying money to individuals. For individuals, organizations act as a tax agent and must withhold and transfer taxes to the budget themselves. I assume that the organization for which you worked did not officially carry out the contract and did not pay taxes, and therefore does not want to issue you a certificate. If you worked somewhere else, try to get a certificate there to receive a personal income tax refund.

07.11.2020 at 22:20

Larisa (KadrofID: 116709)

Hello, how can I get Azerbaijani citizens to work for an individual entrepreneur on a patent if they do not have SNILS?

11/13/2020 at 18:41

Vladimir (KadrofID: 116906)

Hello, the employment center sent a letter demanding the return of the paid benefits due to the fact that I was working at that time under a civil service agreement. It turned out that since last year I have been accruing experience at Yandex LLC without payments. What can I do? Can I be sued or forced to return benefits?

16.11.2020 at 21:21

Tatiana (KadrofID: 118674)

I worked under a GPC contract and am a pensioner. I moved to another region and submitted documents to the Pension Fund to reimburse the relocation costs. The Pension Fund requires a certificate stating that I did not receive these payments from the organization with which the GPC agreement is concluded. Is it legal for the Pension Fund to require such certificates and is the organization obligated to issue them?

12/14/2020 at 11:17

Sergey Antropov (KadrofID: 5)

Hello, Vladimir! If you sent a letter, then this question will not be put on hold. It’s better to react, come to the employment center and figure everything out. If, according to the law, you were not entitled to benefits, because... worked, then unfortunately, the benefits will be required to be returned.

12/19/2020 at 12:58

Sergey Antropov (KadrofID: 5)

Hello Tatiana! The Pension Fund of the Russian Federation is a state structure and must act in accordance with the laws. If they ask for a certificate, it means they need it. Therefore, it is better to provide it. The organization must issue it, there are no obstacles to this.

12/19/2020 at 12:59

DMITRIY KOLESNIKOV (KadrofID: 119033)

Is it possible, while working under the GPC, to get another job officially using a work book?

12/20/2020 at 14:31

Annushka (KadrofID: 120205)

Hello. Can I get a job under the civil labor law without resigning from my previous job, where I worked under an employment contract (where I am on maternity leave)?

01/11/2021 at 15:33

Maria (KadrofID: 121179)

Good afternoon Please tell me, if a GPC agreement for the provision of services is concluded with an individual occasionally (2 times a year or once a year), will an employment relationship be considered in this case? The agreement is concluded of a purely civil nature; the frequency of concluding such agreements with the same person is simply not clear. The term for completing services is about 10 days.

01/25/2021 at 21:46

Maria (KadrofID: 121179)

Hello, DMITRIY KOLESNIKOV! Yes, you can, since according to the GPH agreement you perform certain work or services are provided, this is regulated by civil law, not labor law. You have the right to enter into labor relations and these relations, accordingly, will be regulated by the Labor Code of the Russian Federation.

01/25/2021 at 21:54

Maria (KadrofID: 121179)

Hello, Annushka! If you are not a civil servant, you can enter into a civil contract. State owners are increasingly strict in this regard, since a conflict of interest may be perceived, and most often there is a ban on engaging in other income-generating activities.

01/25/2021 at 22:02

Sergey Antropov (KadrofID: 5)

Dmitry, it’s possible, because... work on GPC may not be the main one.

Annushka, I think so, because... You can work part-time. Just in case, I recommend checking your employment contract and checking to see if there are any clauses prohibiting you from working in other places.

01/25/2021 at 22:34

Sergey Antropov (KadrofID: 5)

Good afternoon, Maria! You need to look at the details, but since the services are provided periodically and not constantly, it seems to me that such a relationship is unlikely to be classified as an employment relationship. You can ask the contractor to register for self-employment and work with him in this status. In this case, I don’t see any risks at all, because... a self-employed person can work with a legal entity without any problems. persons and provide them with services at any frequency. You can read more about this mode in the article:

02/06/2021 at 15:00

Alexander (KadrofID: 124264)

I work under a GPC agreement. The customer pays for my services monthly after signing the Certificate of Work Completed. At the moment I am busy looking for another job where I want to get a job according to the Labor Code of the Russian Federation. Accordingly, I want to terminate the GPA, but the terms of termination are not specified in the contract. But there is a general term of the contract in the subject of the contract. The question is whether I have the right to terminate the contract without paying any compensation to the Customer BEFORE the expiration of our contract. I have a GPA until December 31, 2021, and for example, I will find a job in the summer of 2021. Will I be able to calmly terminate the GPA without losses for me? Thank you

03/15/2021 at 21:47

Sergey Antropov (KadrofID: 5)

Alexander, the GPC agreement can be terminated by agreement of the parties. If the customer agrees to terminate the relationship with you, then draw up a corresponding document. In it, write down that the parties have no claims against each other, and all other conditions that are important to you.

03/21/2021 at 19:06

Alexandra (KadrofID: 126088)

Good afternoon. Tell me, how can I conclude a GPC agreement with a citizen of another country (Kazakhstan, Belarus, Ukraine)? What taxes do you need to pay? What are the risks for the customer and the contractor? On the basis of such an agreement, can a citizen of another country stay on the territory of the Russian Federation for longer than 3 months, if a period for completing the work is prescribed (six months, a year)? Will the GPC agreement have the same force as the TD for migration? Is it possible to draw up such an agreement between relatives, one of whom has a Russian passport?

04/20/2021 at 09:22

Sergey Antropov (KadrofID: 5)

Good afternoon, Alexandra!

As far as I know, it is possible to draw up a GPC agreement with a citizen of a country that is part of the EAEU (Russia, Belarus, Armenia, Kazakhstan and Kyrgyzstan) without any problems. The performer is required to have a passport (if it is in a foreign language, then a notarized translation of the document), a migration card and a license (if the performer’s activities are licensed). At the same time, citizens of the EAEU member countries do not require a patent or work permit.

The Ministry of Internal Affairs must be notified of the conclusion and termination of a civil process agreement with a foreign citizen.

If the performer is a resident of Russia (that is, is on the territory of the Russian Federation for 183 days or more during the year), then the personal income tax rate will be 13%. If he is a non-resident, then 30%. Insurance premium rates, as far as I know, are the same as for Russian citizens.

04/24/2021 at 11:29

Irina (KadrofID: 126474)

Tell me, is the existence of a Civil Legal Agreement (CLA) without receiving income for a certain period of time equivalent to conducting business during this period? After all, in fact, since there is no income, then there is actually no activity! Having left my main job, the GPC agreement for joint activities (application of loans from the bank) remained unclosed. I closed it 2 weeks later. The employment center considered this to be my last place of work and prescribed a minimum allowance, although I provided all the income certificates from my main place of work. Is it possible to challenge the decision of the central office?

04/28/2021 at 11:43

Sergey Antropov (KadrofID: 5)

Good afternoon, Irina! Lawyers can give an exact answer to this question. I can assume that the actions of the Central Bank in this case are legal, since the presence of a GPC agreement means that the person works somewhere.

05/01/2021 at 16:10

Alex (KadrofID: 129916)

Hello. The spouse is temporarily unemployed, which is why her parents lose the right to a subsidy for housing and communal services. If a wife gets a temporary job under a civil contract, can the employer issue her a certificate of income and are such incomes taken into account in the average income of family members for six months to calculate the subsidy? Thank you!

07/22/2021 at 13:31

Sergey Antropov (KadrofID: 5)

Hello Alex! From the information that I was able to find, it follows that income from GPC agreements is taken into account when calculating subsidies.

07.27.2021 at 23:17

Meerim (KadrofID: 130258)

Hello! I am not a citizen of Russia and worked under a civil contract and now I am in a position. I wanted to register at the hospital. Is it possible to get a medical pole through GPC?

07/30/2021 at 17:47

Sergey Antropov (KadrofID: 5)

Hello, Meerim! As far as I know, foreign citizens have the right to receive a compulsory medical insurance policy. I recommend that you contact insurance companies. They will tell you exactly what documents are needed to obtain the policy.

08/08/2021 at 12:23

[email protected] (KadrofID: 131830)

Good afternoon, can you tell me that I have an individual entrepreneur, but the employer wants to conclude a GPC agreement with me as an individual and not with an individual entrepreneur, is it possible to do this?

09/07/2021 at 05:23

Sergey Antropov (KadrofID: 5)

Hello! Yes, you can. In this case, you work as an individual. the person and taxes on payments will be paid for you by the customer. He will not be your employer, because... The GPC agreement is not an employment agreement. He will be the customer.

09.12.2021 at 23:06

Agreement between individuals. Self-employed citizens or professional income

Vitaly Semenikhin,
head of the Semenikhin Expert Bureau Practice shows that concluding an agreement between individuals for the provision of services for personal, household and (or) other similar needs is a common occurrence. Meanwhile, the parties to this agreement often have the question of who pays insurance premiums and personal income tax on remuneration amounts for services rendered. We will try to answer this question in this article.

Civil legal basis of a contract for paid services

To begin with, we note that the civil law principles of the contract for the provision of paid services are regulated by Chapter 39 “Paid provision of services” of the Civil Code of the Russian Federation. By virtue of paragraph 1 of Art. 779 of the Civil Code of the Russian Federation, under a contract for the provision of paid services, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services. At the same time, a civil law agreement on the performance of work and services can be drawn up both in written and oral form (Articles 432 and 434 of the Civil Code of the Russian Federation), as indicated in the Letter of the Ministry of Finance of Russia dated March 13, 2018 No. 03- 15-05/15226, as well as in the Letter of the Federal Tax Service of Russia dated 04/27/2018 No. BS-4-11/ [email protected]
The contract for the provision of paid services is consensual, bilateral and compensated.

The general provisions on contracts (Articles 702-729 of the Civil Code of the Russian Federation) and provisions on household contracts (Articles 730-739 of the Civil Code of the Russian Federation) apply to it, unless this contradicts Art. Art. 779-782 of the Civil Code of the Russian Federation, as well as the peculiarities of the subject of the contract for the provision of paid services (Article 783 of the Civil Code of the Russian Federation). It should be taken into account that the services provided under this agreement do not have a material result, like a work contract.

There are no special rules on the form of an agreement for the provision of paid services in the Civil Code of the Russian Federation.

In this regard, attention should be paid to the general provisions of the civil legislation of the Russian Federation. In accordance with Art. 161 of the Civil Code of the Russian Federation, transactions between citizens between themselves for an amount exceeding 10,000 rubles, and in cases provided for by law, regardless of the amount of the transaction, must be made in simple written form, with the exception of transactions requiring notarization.

Failure to comply with the simple written form of the transaction deprives the parties of the right in the event of a dispute to refer to witness testimony to confirm the transaction and its terms, but does not deprive them of the right to provide written and other evidence (clause 1 of Article 162 of the Civil Code of the Russian Federation).

An agreement is considered concluded if an agreement is reached between the parties, in the form required in appropriate cases, on all the essential terms of the agreement.

These include: conditions on the subject of the contract, conditions that are named in the law or other legal acts as essential or necessary for contracts of this type, as well as all those conditions regarding which, at the request of one of the parties, an agreement must be reached (Article 432 of the Civil Code RF).

For example, if during negotiations one of the parties proposed a condition on the price or stated the need to agree on it, then such a condition is essential for this agreement.

In this case, the lack of agreement on the condition of the price or the procedure for determining it cannot be compensated for according to the rule of paragraph 3 of Art. 424 of the Civil Code of the Russian Federation, and the contract is not considered concluded until the parties agree on the named condition, or the party that proposed the price condition or announced its agreement refuses its offer, or such refusal follows from the behavior of the specified party.

Let us note that failure to comply with the requirements for the form of the contract when the parties reach an agreement on all essential terms (clause 1 of Article 432 of the Civil Code of the Russian Federation) does not indicate that the contract was not concluded.

In this case, the consequences of non-compliance with the form of the contract are determined in accordance with special rules on the consequences of non-compliance with the form of certain types of contracts, and in their absence - by general rules on the consequences of non-compliance with the form of the contract and the form of the transaction (Article 162, paragraph 3 of Article 163, Art. 165 of the Civil Code of the Russian Federation). Such clarifications are contained in the Resolution of the Plenum of the Supreme Court of the Russian Federation dated December 25, 2018 No. 49 “On some issues of application of the general provisions of the Civil Code of the Russian Federation on the conclusion and interpretation of a contract.”

Under an agreement for the provision of services for a fee, the contractor is obliged to provide services personally, unless otherwise provided by the agreement itself (Article 780 of the Civil Code of the Russian Federation).

The duration of the contract for the provision of paid services is not regulated by the Civil Code of the Russian Federation and is determined by agreement of the parties.

By agreement of the parties, the deadline and procedure for payment for services provided are also established, which follows from clause 1 of Art. 781 of the Civil Code of the Russian Federation, according to which the customer is obliged to pay for the services provided to him within the time frame and in the manner specified in the contract for the provision of paid services.

In the event of disputes related to payment for services provided in accordance with the contract, it is necessary to be guided by the provisions of Art. 779 of the Civil Code of the Russian Federation, within the meaning of which the contractor can be considered to have properly fulfilled his obligations when performing the actions (activities) specified in the contract.

In this case, one should proceed from the fact that the customer’s refusal to pay for the services actually provided to him is not allowed (clause 2 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 29, 1999 No. 48 “On some issues of judicial practice that arise when considering disputes related to contracts for the provision of legal services").

If the obligation under a contract for the provision of paid services cannot be fulfilled due to the fault of the customer, the services are subject to payment in full (unless otherwise provided by law or the contract for the provision of paid services) (Clause 2 of Article 781 of the Civil Code of the Russian Federation).

Note that the circumstances under which a person is found guilty are enshrined in paragraph 1 of Art. 401 of the Civil Code of the Russian Federation, by virtue of which a person who fails to fulfill an obligation or fulfills it improperly is liable in the presence of guilt (intention or negligence), except in cases where the law or contract provides for other grounds for liability.

In the event that the impossibility of fulfilling the contract arose due to circumstances for which neither party is responsible, the customer reimburses the contractor for the expenses actually incurred by him, unless otherwise provided by law or the contract for the provision of paid services (clause 3 of Article 781 of the Civil Code of the Russian Federation).

The customer has the right to refuse to fulfill the contract for the provision of services for a fee, subject to payment to the contractor for the expenses actually incurred by him. The contractor also has the right to refuse to fulfill obligations under a contract for the provision of services for a fee, but only subject to full compensation for losses to the customer (Article 782 of the Civil Code of the Russian Federation).

"Self-employed" citizens

Personal income tax (hereinafter - personal income tax)
As is known, the procedure for calculating and paying personal income tax is regulated by Chapter 23 “Individual income tax” of the Tax Code of the Russian Federation.

Taxpayers of personal income tax (hereinafter referred to as taxpayers) are individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation but are not tax residents of the Russian Federation (Article 207 of the Tax Code of the Russian Federation).

The issue of recognizing an individual as a tax resident of the Russian Federation for personal income tax purposes was considered by the Ministry of Finance of Russia in Letter No. 03-08-05/19994 dated March 29, 2018. It noted that, according to paragraph 2 of Art. 207 of the Tax Code of the Russian Federation, tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next twelve consecutive months.

In this case, the period of stay of an individual in the Russian Federation is not interrupted by periods of his departure outside the Russian Federation for short-term (less than six months) treatment or training. Other criteria for the purpose of recognizing an individual as a tax resident of the Russian Federation (except for the cases provided for in paragraph 3 of Art. 207 of the Tax Code of the Russian Federation) is not established by tax legislation.

If, taking into account the above provisions of Art. 207 of the Tax Code of the Russian Federation, an individual will stay on the territory of the Russian Federation for less than 183 days over the next twelve consecutive months, such a person will not be recognized as a tax resident of the Russian Federation.

A similar opinion was expressed in letters of the Ministry of Finance of Russia dated October 5, 2018 No. 03-04-06/71660, dated June 15, 2018 No. 03-08-05/41068, as well as in the Letter of the Federal Tax Service of Russia dated October 4, 2017 No. GD-3-11 / [email protected]

The object of taxation for personal income tax is the income of the taxpayer to whom it relates, including remuneration for work performed, service provided (subclause 6, clause 1, article 208, article 209 of the Tax Code of the Russian Federation).

The specified remuneration is taken into account when determining the tax base for personal income tax (clause 1 of article 210 of the Tax Code of the Russian Federation). The issue of personal income tax on the amount of remuneration under a civil contract concluded between individuals was discussed in the recent Letter of the Ministry of Finance of Russia dated April 19, 2018 No. 03-04-05/26447.

Financiers recalled that in accordance with paragraphs. 1 clause 1 and clause 2 art. 228 of the Tax Code of the Russian Federation, individuals, based on the amounts of remuneration received from individuals on the basis of concluded civil contracts, independently calculate the amount of tax payable to the relevant budget in the manner established by Art. 225 Tax Code of the Russian Federation.

Taxation of personal income tax on amounts of remuneration received from individuals on the basis of concluded civil contracts by an individual who is a tax resident of the Russian Federation is carried out at a tax rate of 13%.

Thus, when concluding an agreement for the provision of paid services, the parties to which are individuals, the calculation and payment of personal income tax on the remuneration under such an agreement is carried out by the individual who received this remuneration.

At the same time, income in the form of payments (remunerations) received by individuals who are not individual entrepreneurs from individuals for the provision of the following services for personal, household and (or) other similar needs is not subject to personal income tax (clause 70, article 217 Tax Code of the Russian Federation): • for the supervision and care of children, sick persons, persons over 80 years of age, as well as other persons in need of constant outside care according to the conclusion of a medical organization; • tutoring; • cleaning of residential premises, housekeeping.

Note that the law of a constituent entity of the Russian Federation may also establish other types of services for personal, household and (or) other similar needs, income from the provision of which is exempt from taxation in accordance with paragraph 70 of Art. 217 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated May 11, 2018 No. 03-04-05/31599).

For reference: “self-employed” citizens do not include: • foreign citizens who are employed by individuals for personal, household and other similar needs not related to business activities; • foreign citizens working for hire in organizations or individual entrepreneurs, as well as notaries engaged in private practice, lawyers who have established law offices, and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation.

Attention is drawn to this in the Information of the Federal Tax Service of Russia “On registration of self-employed citizens” (the text of the document is given in accordance with the publication on the website nalog.ru as of May 11, 2017).

The provisions of paragraph 70 of Art.
217 of the Tax Code of the Russian Federation applies to individuals registered with the tax authority in accordance with clause 7.3 of Art. 83 of the Tax Code of the Russian Federation and not involving hired workers to provide services for personal, household and (or) other similar needs. For reference:
registration (deregistration) of an individual (with the exception of persons specified in Article 227.1 of the Tax Code of the Russian Federation) who is not an individual entrepreneur and provides services to an individual for personal, household and (or) other similar purposes without the involvement of hired workers needs, in the specified capacity, is carried out by the tax authority at the place of residence (place of stay if an individual does not have a place of residence on the territory of the Russian Federation) of this individual (clause 7.3 of Article 83 of the Tax Code of the Russian Federation).

The basis for registration (deregistration) is the notification submitted by the specified person to any tax authority of his choice about the implementation (termination) of activities to provide services to an individual for personal, household and (or) other similar needs.

The notification may be submitted to the tax authority in person or through a representative, sent by registered mail or transmitted electronically via telecommunications channels or through the taxpayer’s personal account.

If the notification is submitted to the tax authority in electronic form, then it must be certified by an enhanced qualified electronic signature of the person submitting this notification or his representative (clause 5.1 of Article 84 of the Tax Code of the Russian Federation).

The form and format of notifying an individual about the implementation (termination) of activities to provide services to an individual for personal, household and (or) other similar needs, as well as the procedure for filling out this form, are approved by Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-14 / [email protected] The Federal Tax Service of Russia in Letter dated 02.02.2017 No. GD-4-14/ [email protected] explains that when registering (deregistering) an individual on the basis of clause 7.3 of Art. 83 of the Tax Code of the Russian Federation, a notice of registration (deregistration) with the tax authority is not issued (not sent).

At the request of an individual, the copy of the notification submitted by him or her is marked with the receipt of the notification and the date of receipt.

The provisions of paragraph 70 of Art. 217 of the Tax Code of the Russian Federation are applied to income in the form of payments (remunerations) received in the tax periods 2017, 2021 and 2021 (Clause 13 of Article 13 of the Federal Law of November 30, 2016 No. 401-FZ “On Amendments to Parts One and Two Tax Code of the Russian Federation and certain legislative acts of the Russian Federation" (hereinafter referred to as Law No. 401-FZ)).

The procedure for calculating and paying insurance premiums for compulsory pension, medical and social insurance in case of temporary disability and in connection with maternity are regulated by Chapter 34 “Insurance contributions” of the Tax Code of the Russian Federation.

Payers of insurance premiums are recognized, in particular, as individuals who are not individual entrepreneurs who make payments and other remuneration to individuals (hereinafter referred to as payers - individuals) (paragraph 4, subparagraph 1, clause 1, article 419 of the Tax Code of the Russian Federation).

The object of taxation of insurance premiums for these payers is, in particular, remuneration under civil contracts, the subject of which is the performance of work, provision of services in favor of individuals (with the exception of remunerations paid to persons specified in subclause 2 of clause 1 of Article 419 Tax Code of the Russian Federation) (clause 2 of Article 420 of the Tax Code of the Russian Federation).

Thus, an individual (customer) who has entered into a civil contract with another individual (performer) and pays him remuneration under this agreement is the payer of insurance premiums from the amount of such remuneration. This conclusion was made by the Russian Ministry of Finance in Letter No. 03-15-05/9504 dated February 15, 2018.

The base for calculating insurance premiums for payers - individuals is determined at the end of each calendar month as the amount of payments and other remunerations provided for in clause 2 of Art. 420 of the Tax Code of the Russian Federation, accrued separately in relation to each individual from the beginning of the billing period (calendar year) on an accrual basis (clause 2 of Article 421, clause 1 of Article 423 of the Tax Code of the Russian Federation).

The exception is amounts that are not subject to taxation in accordance with Art. 422 of the Tax Code of the Russian Federation.

By virtue of sub. 3 p. 3 art. 422 of the Tax Code of the Russian Federation, in addition to the payments specified in clauses 1 and 2 of the said article, the base for calculating insurance premiums does not include the amounts of payments (remunerations) specified in clause 70 of Art. 217 Tax Code of the Russian Federation.

Provisions sub. 3 p. 3 art. 422 of the Tax Code of the Russian Federation applies to the amounts of payments (remunerations) received in the billing periods of 2021, 2018 and 2021, as indicated by clause 20 of Art. 13 of Law No. 401-FZ.

Taking into account the above, we can conclude that for “self-employed” citizens - individuals who are not individual entrepreneurs and who provide services to an individual for personal, household and (or) other similar needs without hiring employees, the Tax Code of the Russian Federation has provided a benefit in the form of an exemption from paying insurance premiums and personal income tax, subject to the requirements of paragraph 70 of Art. 217 Tax Code of the Russian Federation. This benefit is valid only for the period 2021, 2018 and 2021.

At the end of the specified period, these citizens must make the following choice: • stop providing services to an individual for personal, household and (or) other similar needs by submitting a corresponding notification to the tax authority; • obtain the status of an individual entrepreneur; • pay personal income tax in the general manner.

Let us note that if a citizen decides to continue activities to provide services to an individual for personal, household and (or) other similar needs without obtaining the status of an individual entrepreneur, then he should notify the individual with whom he has entered into an agreement for the provision of paid services. , since the latter, starting from 2021, will be required to perform the functions of an insurance premium payer, that is, to charge and pay insurance premiums from remunerations paid to the specified citizen.

According to the author, it is possible that from 2021, a citizen engaged in providing services to an individual for personal, household and (or) other similar needs, without obtaining the status of an individual entrepreneur, will be held accountable for illegally engaging in entrepreneurial activity.

And at the end of the article, let's talk about the tax on professional income.

So, the professional income tax is a new special tax regime for “self-employed” citizens, which was introduced as an experiment in 4 regions of Russia: Moscow, Moscow and Kaluga regions and the Republic of Tatarstan.
From 01/01/2019, individuals and individual entrepreneurs operating in these regions can voluntarily switch to it.

Note that professional income means the income of individuals from activities in which they do not have an employer and do not attract employees under employment contracts, as well as income from the use of property.

This definition contains clause 7 of Art. 2 of the Federal Law of November 27, 2018 No. 422-FZ “On conducting an experiment to establish a special tax regime “Tax on professional income” in the federal city of Moscow, in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan (Tatarstan)” (hereinafter - Law No. 422-FZ).

Individual entrepreneurs applying a special tax regime are not recognized (clauses 9 and 11 of Article 2 of Law No. 422-FZ): • taxpayers of value added tax (hereinafter referred to as VAT), with the exception of VAT payable when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region); • payers of insurance premiums for the period of application of the special tax regime (for payers who do not make payments and other remuneration to individuals).

In addition, individuals who apply a special tax regime are exempt from personal income tax in relation to income that is subject to taxation on professional income tax. Individual entrepreneurs applying a special tax regime are not exempt from performing the duties of a tax agent established by the legislation of the Russian Federation on taxes and fees.

Attention is drawn to this in paragraph 10 of Art. 2 of Law No. 422-FZ.

In relation to income received by “self-employed” citizens from the sale of goods (work, services, property rights), the following tax rates are applied (Article 10 of Law No. 422-FZ): • 4% - in relation to income received from individuals; • 6% in relation to income received from individual entrepreneurs and legal entities.

The experiment to establish a special tax regime is envisaged for the period from 01/01/2019 to 12/31/2028, and only in 4 constituent entities of the Russian Federation.

Based on an analysis of the practice of applying the tax on professional income in these constituent entities of the Russian Federation, a decision may be made to extend this special tax regime to other constituent entities of the Russian Federation (letters of the Ministry of Finance of Russia dated December 25, 2018 No. 03-11-11/94595, dated November 27, 2018 No. 03 -11-11/85660, No. 03-11-11/85658).

Currently, individuals who receive income from sources in the Russian Federation and have not switched to the “special regime for self-employed citizens” pay personal income tax (letters of the Ministry of Finance of Russia dated December 29, 2018 No. 03-11-11/96521, No. 03-11-11/ 96524, dated December 21, 2018 No. 03-11-11/93595, dated December 13, 2018 No. 03-11-11/90839).