The procedure for concluding a civil contract with an individual in 2021. Conclusion of a GPC agreement

How does DHPC differ from labor

To legally formalize the relationship for the performance of work or provision of services, an individual enters into a contract - DHPC.
The choice of executor depends on the purpose of concluding a civil contract and is not limited by the legislator:

for the provision of services (legal, accounting, cleaning, etc.);
to carry out work (repair, manufacture of products, etc.).

There are two design options:

hiring an employee and concluding an employment contract;
registration of GPC.

The main differences are in the table:

Base	Labor	GPC
Legal regulation	Labor Code of the Russian Federation	Civil Code of the Russian Federation
Item	Personal performance of duties by the employee	The final result of the provision of services (performance of work) with the right to involve third parties in the work
Operating mode	Established by local act and agreed with the employer	Not installed
Term	As a rule, indefinitely. The law establishes grounds for establishing a period	Provided by contract
Payment order	At least once every two weeks	The parties will agree on their own
Taxes and fees	The employer withholds personal income tax, pays contributions to the Social Insurance Fund, Pension Fund, and Compulsory Medical Insurance Fund	The customer withholds personal income tax, pays contributions to the Pension Fund and the Compulsory Medical Insurance Fund
Termination	Regulated by law: the employee has the right to refuse the agreement by notifying the employer two weeks in advance, the employer has the right to terminate the contract in cases specified by law	The procedure for termination and unilateral refusal is established in the contract

Eliminate suspicions about the employment agreement

The first thing an organization that intends to enter into an agreement with an individual must do is eliminate the wording and clauses due to which the agreement may be recognized as a labor agreement. That is, such a document should not contain:

schedule and place of work;
job title;
subordination to someone;
guarantees for the performance of work, regardless of the result;
other points that can be found in the Rulings of the RF Armed Forces dated November 25, 2017 No. 66-KG17-10 or dated February 5, 2018 No. 34-KG17-10.

With whom is the DHPC concluded?

The parties to the transaction are organizations and citizens.

The deal is concluded for one-time work or for long-term cooperation with a citizen.

Often, an offer to enter into a civil contract comes from an employer in order to save on contributions. For an employee regarding pension rights, the nature of the contract does not matter, since the period of work under the civil process is included in the insurance period (clause 13 of the rules, approved by Decree of the Government of the Russian Federation of October 2, 2014 No. 1015). Thus, when concluding a civil contract, the employer is obliged to transfer information to the Pension Fund.

What conditions are included in the document?

The contract is drawn up in writing in two copies.

When drawing up, the parties agree on the conditions for concluding a civil contract:

name and volume of services provided, work performed;
deadlines;
payment order;
rights and obligations of the parties;
procedure for accepting works and services;
procedure for termination and refusal of the transaction.

The law does not limit the parties in agreeing on conditions, but it is necessary to take into account the provisions of the Civil Code of the Russian Federation for certain types of transactions:

paid provision of services - Ch. 39 Civil Code of the Russian Federation;
in a row - ch. 37 Civil Code of the Russian Federation.

ConsultantPlus experts examined how a legal entity can protect itself from recognition of a civil law contract as an employment contract. Use these instructions for free.

to read.

Contents of the GPC agreement

Mandatory details of the contract are:

subject (result of performing work/providing services);
deadlines;
rights, obligations, responsibilities of each party;
amount and terms of payment;
procedure for changing and terminating contractual relations;
full details and signatures of each party.

The document must also mention the establishment of penalties for violation of deadlines for the completion of work, compensation for losses in case of damage to the customer’s property.

The result of the final and intermediate work (service) is accepted by the customer on the basis of the transfer act. This, in turn, is the basis for payment under the contract.

Sample act of provision of services under a GPC agreement. doc

How to conclude a DHPC

The law does not establish any special procedure for concluding a civil contract; general rules of office work apply:

Agreement of conditions.
Familiarization with the draft contract and adjustments.
Signing of the deal by the parties.

The legislative grounds for concluding a civil contract depend on the type of transaction: contract, paid provision of services or a mixed contract. Depending on the legal regulation, the relevant norms of the Civil Code of the Russian Federation are applied.

Here are the documents needed to register the GPC:

for an organization - charter, order appointing a manager, certificate of registration and bank details;
for citizens - passport, INN and SNILS.

The answer to the question of whether it is necessary to issue an order to conclude a GPC is negative: for a GPC, unlike a labor agreement, an order is not needed.

Check whether all mandatory items are contained in the GPA

At the end of the article, you can download free sample contracts for the most common situations - for the provision of legal, accounting, consulting and transport services. But if no sample service agreement (GPC) is suitable, you can draw up a template yourself, taking into account the definitions of legal requirements.

What must be in the GPA:

name of the document, its number, date of signing, listing of parties to the agreement. It is also customary to indicate at the very beginning who is the customer and who is the contractor;
subject of the agreement - what the parties agree on. It is recommended to indicate the contractor’s ability to attract third parties, as well as the place where the contractor should work. For example, a lawyer advises a customer exclusively in his office, while an accountant necessarily comes to the organization and works on the customer’s premises. It is also necessary to clearly define the scope of work;
the procedure for providing services, their compliance with specific requirements, rules for the exchange of additional materials, documents, information;
the acceptance procedure, the rules for signing the act, the consequences of their quality not meeting the stated requirements;
contract price and payment rules, whether there will be advance payment and in what amount. Please also note that if an agreement is signed with an individual who is not registered as an individual entrepreneur, then the organization is obliged to act as a tax agent when paying him money (income). Therefore, it is necessary to clarify the amounts before withholding personal income tax and the tax amount. In the case of an individual entrepreneur, it is recommended to indicate in the agreement that the contractor independently pays all mandatory payments to the budget;
duration of the contract, responsibility of the parties, procedure for changing the terms of the contract, options for resolving disputes. At the very end, the details of the parties are indicated. Don't forget to enter your bank details in the last section so that there are no difficulties when paying.

Sample GPC agreement for the provision of legal services

Sample GPC agreement for the provision of accounting services

Sample GPC agreement for the provision of transport services

Results

The acceptance certificate for completed work does not have a legally established form; it can be developed by the organization independently, in compliance with the requirements for primary documents.

In construction, as a work acceptance certificate, as a rule, an act of form KS-2 is used, which, if necessary, includes details to reflect additional information.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

When is the KS-2 form applied?

The unified form KS-2 is used in capital construction. The current legislation does not provide for the mandatory use of unified forms, including such documents as the act of acceptance and transfer of the result of work in the KS-2 form. However, in practice, the implementation of construction and installation work for industrial, housing, civil and other purposes is formalized by an act in the KS-2 form, which, if necessary, is modified to suit the needs of the organization. The basis for its preparation is the journal of work performed (form No. KS-6a). And the act itself is used to generate a certificate of the cost of work performed and expenses (form No. KS-3).

A sample act of acceptance of completed work in form KS-2 and explanations for its preparation can be found in the article .

Is it necessary to use forms KS-2 and KS-3 when accepting/transferring repair work performed under a construction contract if a UPD is drawn up? You will find an expert answer to this question in ConsultantPlus. Trial access to the legal system is free.

Is there a special form for the acceptance certificate for completed work, and where can I download it?

The acceptance certificate for completed work is the final document with which the parties to the contract (you can download the 2020 sample for free in this article) approve the completion of the work upon completion.
In addition to the final acts, interim acts can be drawn up. Read about them in the article “Certificate of Interim Acceptance of Completed Work - Sample” .

There is no special form for the act of acceptance and transfer of the result of work (with the exception of activities in which it is necessary to draw up an act in the KS-2 form, which we will discuss below). When concluding a contract, the partners (customer and contractor) develop and agree on the form or sample of the work completion certificate themselves. Moreover, it is important for an accountant that it contains those details that are established by law for the primary document. That is, the details from Art. 9 of the law of December 6, 2011 No. 402-FZ. After all, based on the certificate of completion of work, the contractor company will record revenue, and the customer will record expenses. In particular, the acceptance certificate for completed work must contain:

Name;
date of compilation;
name of the person who prepared the document (contractor);
characteristics of the work, including its types, unit of measurement (if any) and cost indicators;
positions and signatures of persons carrying out delivery and acceptance.

For more information about correcting primary documents, see the article “How to make corrections to primary documents.”

You can view the acceptance certificate for completed work on our website using the link below:

New sample in 2021

We have prepared for you a new version of the Acceptance Certificate to accompany the GPC agreement, which we offer to download on this page. Fill it out according to the sample that we have placed at the end of this material:

Certificate of completed work of a civil nature (download a blank form for free in word format)

Completed act (completed sample) An illustrative example below on the page ↓

Are you creating a document for the first time? Are you afraid of making a mistake?, read the material to the end.

Let's continue...