What to do if the vacancy has a salary “negotiable”?

SUBJECT OF THE AGREEMENT

1.1. Under this Agreement, the Contractor undertakes to provide consulting services to the Customer’s employees in the manner and under the conditions established by this Agreement.

1.2. The Customer undertakes to pay for the Contractor’s services in the manner, on time and under the conditions specified in this Agreement.

1.3. The Contractor provides the Customer with the following services:

1.3.1. ________________.

1.3.2. ________________. Option: The list of services, their volume and cost, last name, first name, patronymic (or: list) of the consulted employee(s), forms of consultation are determined by the Parties in Appendix No. 1 to this Agreement, which is an integral part thereof.

1.4. Services may be provided by the Contractor in stages.

1.5. Services are provided at the location of the Contractor (city ___________). If it is necessary to travel to other localities, the Customer pays for the Contractor’s travel and accommodation at the rate of: - tickets: _________________________; — accommodation (hotel): ________ rubles per day; — food: ________ rubles per day.

1.6. All costs associated with the implementation of this Agreement shall be borne by the Contractor at his own expense.

How to specify payment in unequal installments in a contract

The supplier guarantees that the quality of the supplied goods meets the requirements of the standards and technical conditions established in the Russian Federation, the goods are labeled in accordance with the standards and technical conditions established for this type of goods, as well as other requirements for these goods for sale in wholesale and retail trade on the territory of the Russian Federation.
2.2. For all types of goods supplied, the Supplier provides the Buyer with correctly executed certificates, as well as other documents confirming the quality of the goods and its compliance with the requirements of the legislation of the Russian Federation. The above documents are provided to the Buyer upon conclusion of the Agreement or transfer of goods.

https://www.youtube.com/watch{q}v=zs3fLU2msHA

2.3. The quantity of goods transferred to the Buyer must exactly correspond to the quantity specified in the documents of title.

Agreement, with proper quality and within the time limits established by this Agreement. 2.2.2. During the execution of this Agreement, follow the instructions of the Customer. 2.2.3. . 2.2. Performers have the right to provide services personally or with the involvement of third parties.

Important

If third parties are involved, the Contractors are responsible for their actions to the Customer. All payments to third parties for the provision of services under this Agreement are carried out by the Contractors independently. 2.3. Performers have the right to provide services before the expiration of the period established by clause.

1.3 of this Agreement (early). 2.4. The Contractors have the right to refuse to fulfill this Agreement by notifying the Customer in writing no less than , subject to full compensation to the Customer for losses caused by such refusal. 2.5. The Customer undertakes: 2.5.1.

At the end of this period, the parties sign a certificate of completion of work. 6.2. This agreement comes into force from the moment of signing and is valid until the certificate of completion of work is signed. 7. FINAL PROVISIONS 7.1. This agreement is drawn up in two copies, one for each Party, each of which has equal legal force. 7.2.

The goods returned to the Buyer by the consumer in connection with the Buyer's satisfaction of consumer requirements in accordance with the Law of the Russian Federation of 02/07/1992 N 2300-1 “On the Protection of Consumer Rights” are subject to acceptance by the Supplier and replacement with a similar product or exchange for another product of equal value. 7.2. The supplier is obliged to accept and replace goods that have hidden defects discovered during the pre-sale preparation of the goods.

Poor quality goods must be returned and replaced with a quality product. The terms for returning and replacing goods are determined by agreement of the parties. 7.3. The Supplier accepts from the Buyer the returned goods specified in paragraphs. A document issued by the relevant competent authority is sufficient confirmation of the presence and duration of force majeure. 10.3.

A Party that fails to fulfill its obligation due to force majeure must immediately notify the other Party of the obstacle and its impact on the fulfillment of obligations under the Agreement. 11. TERMINATION OF THE AGREEMENT 11.1. This Agreement may be terminated by written agreement of the Parties.11.2.

We suggest you read: How to correct errors in an employment contract

If one of the Parties considers that, due to non-compliance with contractual obligations or their improper fulfillment by the other Party, there are obstacles to the further execution of the Agreement, then it is obliged to send a written message to the other Party, which indicates the reasons for terminating the Agreement. 11.3.

Provide the Contractors with the materials, documents, information necessary for the execution of this Agreement. 2.5.2. Provide assistance to the Contractors in the provision of services, including at the request of the Contractors, immediately provide them with all necessary information and documents. 2.5.3. Pay for the services of the Contractors in the amount, manner and on the terms established by Section 3 of this Agreement.

2.6. The Customer has the right to refuse to fulfill this Agreement at any time, having previously notified the Contractors of this at least in advance, subject to payment to the Contractors for the expenses actually incurred by them. 2.7. After the services under this Agreement are provided in full, the Parties sign an act of provision of services.

The provisions of 44-FZ do not provide for such security, therefore, if the supplier does not provide security for civil defense, the customer organization does not have the right to refuse to conclude a contract (Letter of the Ministry of Finance of Russia No. 02-02-07/32132 dated 07/02/2014). The customer returns the amount of such security to the supplier after completion of the GWS acceptance procedure (Letter of the Ministry of Economic Development No. D28i-2864).

In case of failure to fulfill obligations under the contract, the customer applies to the guarantor bank, which has undertaken to repay the debt, to receive a compensatory payment.

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RIGHTS AND OBLIGATIONS OF THE PARTIES

2.1. The performer is obliged:

2.1.1. Provide consulting services specified in clause 1.3 of this Agreement (option: Appendix No. 1 to this Agreement) in a timely manner and in full.

2.1.2. Provide services in compliance with current legislation.

2.1.3. Appoint persons responsible for consulting the Customer’s employees and, if necessary, provide samples of their signatures to the Customer.

2.1.4. Maintain the confidentiality of the information provided by the Customer in accordance with Section 5 of this Agreement.

2.1.5. Issue invoices to the Customer for payment of services in the manner prescribed by this Agreement.

2.2. The performer has the right:

2.2.1. Request from the Customer the necessary information and documents, make copies of the documents provided by the Customer in order to fulfill the obligations under this Agreement.

2.2.2. At any time, replace the persons responsible for consulting the Customer’s employees with others with equivalent professional qualifications (option: with prior notification of this to the Customer).

2.2.3. Require the Customer to provide the necessary conditions for work in accordance with Appendix No. 2 to this Agreement both before and during the provision of services.

2.2.4. Suspend the provision of services under this Agreement in the event that the Customer violates the terms of payment for services until funds are received in the Contractor's current account, as well as in cases where the necessary conditions for work are not available, in accordance with Appendix No. 2 to the Agreement.

2.3. The customer is obliged:

2.3.1. Provide the Contractor with the necessary conditions for the provision of services specified in Appendix No. 2 to this Agreement.

2.3.2. Provide the Contractor with information, documents, powers necessary for him to fulfill his obligations under this Agreement, in accordance with written and oral requests from the authorized representatives of the Contractor.

2.3.3. Do not give instructions to persons responsible for advising the Customer’s employees on the provision of services.

2.3.4. Provide the Contractor with a list of authorized employees and samples of their signatures who have the right to sign on behalf of the Customer the Certificate of Services Rendered.

2.3.5. Pay for the Contractor's services in the manner and within the terms established by this Agreement.

2.3.6. During the validity period of this Agreement and for __ months after its expiration, do not take actions aimed at transferring the Contractor’s employees to the Customer.

2.4. The customer has the right:

2.4.1. Require the Contractor to provide information on the progress of execution of this Agreement.

2.4.2. Make your own decision on the advisability of using the Contractor’s proposals and recommendations in your work.

2.4.3. Clarify and adjust the desired results of the services provided in the event of a significant change in the situation.

2.5. The Contractor, at the request of the Customer, is obliged to:

2.5.1. Provide the Customer with materials and conclusions in electronic form on magnetic media during the execution of this Agreement, and upon the results of the provision of services under this Agreement - written materials and conclusions.

2.5.2. Participate in the discussion of the conclusion.

Personal income tax on payments under a civil contract

If an individual entrepreneur or an organization does not have the necessary specialists on staff or it is difficult to complete the work on their own, they enter into civil law contracts with third parties. For example, a contract or service agreement.

If the person involved is an individual entrepreneur, then formalizing relations with them is no different from relations with counterparties – organizations. Those. The individual entrepreneur issues an invoice for his services or a contract is concluded, the work and services are performed, and a certificate of completion is signed. Payment is transferred to the individual entrepreneur's bank account. Individual entrepreneurs pay taxes on their income themselves.

But if you simply involve an individual who is not registered as an individual entrepreneur, then the situation will be a little more complicated. And in this case, the customer organization will be obliged to withhold personal income tax from the income paid, because she will act as a tax agent. In this article we will discuss how to calculate and withhold personal income tax from payments under a civil contract for the performance of work or provision of services.

The content of the article:

1. Features of a civil contract

2. Signing the acceptance certificate for completed work

3. Obligation to withhold personal income tax from payments under a civil contract

4. Personal income tax on cost compensation

5. Two points of view on withholding personal income tax from compensation of costs to the contractor

6. Standard tax deductions

7. Professional tax deduction

8. Accounting for payments and personal income tax deductions

9. Calculation of personal income tax under a contract in 1C

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic further in the article in more detail than in the video.

Features of a civil contract

Civil contracts for the performance of work (this is a contract) and the provision of services are regulated by the Civil Code (Civil Code) of the Russian Federation.

Individuals can provide you with services (regulated by Chapter 39 of the Civil Code) or perform work (regulated by Chapter 37 of the Civil Code). An important difference between a civil law contract and an employment contract is the presence of an individual specific task. The subject of such an agreement is always the final result of the work. And it is this result that the customer pays for.

Regardless of what you have - work or services, a contract or a contract for paid services, the general rules of the relationship between the customer and the contractor will be the same, since the contract provisions apply to the service contract (Article 783 of the Civil Code).

The parties to the contract are the customer and the contractor. The one who gives the task is called the customer (this is an organization or individual entrepreneur), and the one who carries it out is called the contractor. For a service agreement, the same applies to the customer and the contractor.

Under the terms of the contract, the contractor (performer) is obliged to perform specific work (provide a service), clause 1 of Article 702 of the Civil Code. What exactly it consists of must be described in detail in the contract, which is concluded in writing. In addition to the type of work or services performed, the contract specifies the start and completion dates of the work, the procedure for delivery and acceptance, the cost and payment procedure, and the parties’ responsibility for violating the terms of the contract.

The final price under the contract may include two parts:

• direct remuneration for the work (service) of the contractor (performer) (clause 1, 2 of Article 709 of the Civil Code);
• the cost of compensation for the contractor's (performer's) costs.

The payment procedure under the contract may provide for the payment of an advance. This can be either a fixed amount or a percentage of the total remuneration amount. Do not forget to state that in case of failure to fulfill obligations under the contract, the contractor is obliged to return the advance received to you!

Signing the acceptance certificate for completed work

Having completed the work, the contractor is obliged to hand over the result to the customer, and the customer is obliged to accept it. The delivery and acceptance of the work result is documented in a delivery and acceptance certificate, which must be signed by the contractor and the customer (or their authorized representatives). Based on this act, the customer makes settlements with the contractor. When drawing up an act, do not forget to include in it all the mandatory details provided for in Article 9 of Law No. 402-FZ “On Accounting”.

If the contractor incurs any costs associated with the work, the company or entrepreneur can pay them. The procedure for paying such expenses is determined in the contract. More on this a little later. For now, let's look at what such an act might look like.

The act is drawn up in two copies - one for each of the parties. Based on the signed act, payment for the work is made and expenses are recognized in accounting and tax accounting.

Obligation to withhold personal income tax from payments under a civil contract

An individual who performs work or provides services for an organization receives income. And this income is subject to personal income tax (clause 6, clause 1, article 208 of the Tax Code). The organization is the source of payment of this income, and therefore is a tax agent (clause 1 of Article 226 of the Tax Code). Therefore, the organization must withhold personal income tax from payments under a civil contract and pay it to the budget.

When discussing the price of the work performed with the contractor, in order to avoid conflict situations, please note that he will receive his remuneration minus the withheld tax.

You do not have the right to shift the responsibility of paying tax to an individual and thereby be released from fulfilling the duty of a tax agent. This is not provided for by law. Regardless of what you wrote in the contract.

Also, you cannot pay personal income tax at your own expense (clause 9 of Article 226 of the Tax Code), therefore the amount including personal income tax must appear in the contract.

Personal income tax rates:

• for residents of the Russian Federation - 13%;
• for non-residents of the Russian Federation - 30%.

Please see the table below for information on the date of receipt of income, withholding and payment of tax.

Tax is withheld directly from the amount of remuneration upon its actual payment (clause 1 of article 223 and clause 4 of article 226 of the Tax Code).

Do not forget that the performance of the duties of a tax agent by withholding and transferring personal income tax is not limited to:

• at the end of the year, no later than March 1 of the next year, a certificate in form 2-NDFL is submitted to the tax office;
• based on the results of the quarter in which the individual (your contractor or performer) received income, and based on the results of each of the subsequent quarters until the end of the year, you will show income and personal income tax in form 6-NDFL.

If the organization cannot withhold tax (for example, if the remuneration is paid in kind), then it must inform the tax office and the contractor himself (clause 5 of Article 226 of the Tax Code of the Russian Federation).

Personal income tax on compensation of expenses

In connection with the execution by an individual of a civil contract, he may incur costs, for example, travel and accommodation costs, the acquisition of inventory items necessary to perform work or provide services. And the contract may provide for compensation of these actual costs by the customer (Articles 709, 783 of the Civil Code).

Compensation is paid when an individual provides primary documents on expenses incurred. To pay expenses, you can draw up an act in any form, in which you indicate exactly what expenses were incurred, in what amount, and list the attached documents. The act must also refer to the contract, which states the customer’s obligation to compensate for expenses incurred in connection with the execution of the contract.

The question arises: is it necessary to charge personal income tax on the amounts of such compensation? Unfortunately, there is currently no clear answer to this question.

According to Article 209 of the Tax Code, the object of personal income tax taxation is income received by the taxpayer. According to Article 41 of the Tax Code, income is recognized as economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed. Economic benefit is determined in accordance with Chapter 23 of the Tax Code.

But even there we will not find a clear definition of income. Clause 1 of Article 210 says that when determining the tax base, income in cash and in kind is taken into account. All! No specifics, the circle is closed.

As a general rule, even compensation received to reimburse previous expenses is recognized as income. And only in situations specifically stipulated by the legislator are these incomes not subject to personal income tax. Unfortunately, compensation for actual expenses incurred by an individual under a civil contract is not included in these cases.

Two points of view on withholding personal income tax from compensation of costs to the contractor

So, two points of view:

1. Opinion of the Ministry of Finance (one of the latest letters on this topic No. 03-04-05/1733 dated January 23, 2015, there are also a lot of letters with a similar opinion from previous years, the essence is the same everywhere): expenses for travel, accommodation, etc. the performer are associated with his receipt of income. Therefore, the organization’s reimbursement of these amounts is carried out in the interests of the contractor, it is part of the contract price, and personal income tax should be withheld from these amounts. By the way, this point of view was previously supported by the courts (resolution of the FAS Volga District dated October 28, 2008 N A65-610/2007-SA2-22, resolution of the FAS East Siberian District dated November 30, 2006 N A33-6892/06-F02-6252/ 06-S1).
2. Courts' opinion : payment of compensation does not entail the receipt of economic benefits by the contractor, but is aimed at reimbursing him for expenses associated with the execution of the contract. Therefore, such amounts should not be subject to personal income tax (Determination of the Supreme Arbitration Court of the Russian Federation dated March 26, 2009 No. VAS-3334/09, Resolution of the Federal Antimonopoly Service of the Far Eastern District dated December 16, 2008 No. F03-5362/2008, FAS Moscow District dated March 26, 2013 N A40-37553/12 -20-186).

It’s paradoxical, but true - two letters from the Federal Tax Service support the second point of view: dated 09/03/2012. No. OA-4-13/14633 and dated March 25, 2011. No. KE-3-3/926.

Therefore, in order to avoid conflict situations, it is better not to use the concept of “cost compensation.” And you can reduce the accrued personal income tax from payments under a civil contract by providing a professional tax deduction. More on him later.

Standard tax deductions

When receiving income from an organization, a contractor - an individual, as well as a full-time employee, has the right to receive standard tax deductions - for himself or for children (clause 4, clause 1, article 218 of the Tax Code). To receive a deduction, the contractor submits an application and attaches documents confirming the right to the deduction.

It does not matter whether the individual works elsewhere or not. It has the right to apply for a deduction to any tax agent that is the source of income payment for it, at its choice.

Standard deductions are provided only for the period for which the agreement is concluded. Deductions are provided monthly, regardless of which months the remuneration itself was paid under the contract.

If an individual wishes to receive a deduction for a child, which is given until the income reaches 350,000 rubles, then the tax agent has no obligation to check whether his income from other places of work exceeded this amount or not. Therefore, only what is paid by this tax agent is taken into account. And in the application for deduction, the individual confirms that he does not use deductions from other sources of income.

To be on the safe side, you can ask the contractor to provide: a copy of the work book, which shows that there is no employment relationship at the moment, or a certificate in form 2-NDFL, if the individual is employed and this can be seen from the work book.

On the topic of providing standard deductions to the contractor, look at the letter from the Federal Tax Service for Moscow dated June 1, 2010. No. 20-15/3/057717, letter of the Ministry of Finance dated 04/07/2011 No. 03-04-06/10-81.

Professional tax deduction

In addition to the standard tax deduction, the contractor can take advantage of a professional deduction, which includes all expenses associated with the fulfillment of obligations under the contract (clause 2 of Article 221 of the Tax Code). When performing work or providing services, these expenses must be documented.

The deduction is provided on the basis of an application from the contractor (in any form), to which documents confirming expenses are attached (invoices, cash register and sales receipts, receipts, etc.). The main requirement for documents is confirmation of the type of costs, their payment and connection with the work performed (services provided).

When an individual receives a professional deduction, personal income tax will actually be withheld from the difference between the amount under the contract (tax base) and the amount of expenses in the form of a deduction. An example is at the end of the article.

Please note that a professional personal income tax deduction for payments under a civil contract can be obtained:

• only on income taxed at a rate of 13% (except for dividends), clause 3 of article 210, clause 1 of article 224 of the Tax Code. Therefore, only residents of the Russian Federation can count on the deduction.
• only under contracts for the performance of work and the provision of services (as well as under author’s order contracts). For other types of contracts (lease of residential premises, rent), the deduction is not provided (letter of the Ministry of Finance dated November 15, 2012 No. 03-04-05/4-1286).

Accounting for payments and personal income tax deductions

For accounting purposes of settlements with contractors and performers who are individuals, account 76, subaccount “Settlements with various debtors and creditors” is used. The accrual of remuneration is reflected on the credit of this account in correspondence with the cost account, depending on the purposes for which the work was performed and services were provided:

Debit 20, 23, 25, 26, 44, 91/2 – Credit 76

This posting is made on the date of drawing up the act of services rendered (work performed). It tells us that our costs have increased and our accounts payable to the performer (contractor) have increased.

We reflect the deduction of personal income tax by posting:

Debit 76 – Credit 68

The debt to the contractor, minus personal income tax, must be paid. This can be done from a current account or from a cash register:

Debit 76 – Credit 51, 50

Example

LLC "Mega-circulation" for the design of the album "Beauties of Krasnodar" under a contract for the performance of work, attracted a designer - an individual Kirill Konstantinovich Kraskin. The work period is from June 1 to July 27, 2020.

Payment for the contractor's services under the contract amounted to 20,000 rubles. The contractor was paid an advance on July 4 from the cash register in the amount of 8,000 rubles.

The work was completed and the certificate of completion was signed on July 27. The balance of payment under the contract was transferred from the organization’s current account to the contractor’s bank account on July 29.

Kraskin also wrote an application for a standard tax deduction for a child in the amount of 1,400 rubles. per month and professional tax deduction in the amount of 3,000 rubles. (purchase of photographs to illustrate the album). Supporting documents for deductions are available.

July 04

Debit 76 – Credit 50 – in the amount of 6960 rubles. – an advance was issued from the cash register minus the withheld personal income tax (8000 – 8000 * 13%)

Debit 76 – Credit 68 – in the amount of 1040 rubles. – personal income tax withheld

Debit 68 – Credit 51 – in the amount of 1040 rubles. – personal income tax is transferred to the budget

July 27

Debit 20 – Credit 76 – in the amount of 20,000 rubles. – remuneration accrued under the contract

Let's calculate the personal income tax that remains to be withheld, taking into account the provided deductions:

(20,000 rub. – 1,400 rub. * 2 months – 3,000 rub.) * 13% – 1,040 rub. = 806 rub.

Debit 76 – Credit 68 – in the amount of 806 rubles. – personal income tax withheld

Balance to be paid under the contract: 20,000 – 8,000 – 806 = 11,194 rubles.

July 29

Debit 76 – Credit 51 – in the amount of 11,194 rubles. – the balance under the contract is transferred to the contractor’s bank account

Debit 68 – Credit 51 – in the amount of 806 rubles. – personal income tax is transferred to the budget

Also, at the end of July, insurance premiums must be calculated and paid. But this is a topic for another discussion.

Calculation of personal income tax under a contract in 1C

For those who keep records in the 1C: Accounting program, see the calculation of personal income tax from payments under a civil contract in 1C: Accounting in video format.

What problematic issues do you have regarding the calculation and withholding of personal income tax from payments to the contractor (performer)? Ask them in the comments!

Personal income tax on payments under a civil contract

COST OF SERVICES AND PAYMENT PROCEDURE

3.1. The cost of services provided by the Contractor under this Agreement is:

3.1.1. _______ (_________) rubles for the provision of the service provided for in paragraphs. 1.3.1 of this Agreement.

3.1.2. _______ (_________) rubles for the provision of the service provided for in paragraphs. 1.3.2 of this Agreement. Option: The cost of services provided by the Contractor under this Agreement is determined in Appendix No. 1 to this Agreement.

3.2. The cost of the Contractor's services is paid by the Customer in the following order:

3.2.1. Before the Contractor begins to provide the services provided for in this Agreement (option: Appendix No. 1 to this Agreement), the Customer transfers to the Contractor an advance in the amount of _______ (_______) rubles (option: ___% of the total cost of the services provided).

3.2.2. The remaining part of the cost of services is paid by the Customer after signing the Certificate of Provision of Services in accordance with clause 4.4 of this Agreement, after issuing the invoice by the Contractor. Option: The cost of the Contractor's services is paid by the Customer in the following order: by pre-payment of the cost of services for the month within ___________ banking days from the date of invoice by the Contractor.

3.3. If the Contractor provides services in stages, the Customer transfers to the Contractor an advance in the amount of ______ (________) rubles (option: ___% of the cost of the stage to be performed). Payment of the remaining part of the cost of the stage is made by the Customer after signing the Certificate of provision of services for each stage in accordance with clause 4.4 of this Agreement, after issuing the invoice by the Contractor.

3.4. The Customer pays the cost of services based on invoices issued by the Contractor by transferring funds to the Contractor's bank account within ____ (____) banking days from the date of invoice.

3.5. Services are considered paid upon receipt of funds to the Contractor's bank account (option: from the moment funds are debited from the Customer's account), which is confirmed by a statement from the bank servicing the Contractor.

3.6. If the Contractor provides services under this Agreement outside the city of _________________, the cost of providing the Contractor’s services increases by the amount agreed upon by the Parties in an additional agreement, which will be an integral part of this Agreement.

Features of reflecting the terms of remuneration in a service agreement

According to paragraph 1 of Art. 779 of the Civil Code of the Russian Federation, the customer must make payment for the services provided. The procedure and terms of payment are determined by the parties in the contract for the provision of services (clause 1 of Article 781 of the Civil Code). At the same time, as the Constitutional Court of Russia explained in Resolution No. 1-P dated January 23, 2007, the condition for payment of remuneration cannot be made dependent on the achievement or non-achievement of the result that the customer is counting on.

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

For example, payment for legal services cannot depend on what court decision will be made as a result of the provision of such services. Thus, the essential terms of the contract include its subject matter, and the legislator has not assigned it the achievement of a certain result. The subject implies the implementation by the contractor of the ordered type of activity, for which a remuneration must be paid.

Based on the explanations of the Constitutional Court, we can conclude that the parties, when concluding an agreement for the provision of services for a fee, are free to choose in relation to setting the price, procedure and amount of payment, as well as the timing of execution. In this case, the type of services provided, which is the subject of the contract, cannot be changed even by agreement of the parties. But the amount and timing of payment may vary even during the execution of the contract - by making changes bilaterally.

PROCEDURE FOR PROVIDING SERVICES. THE ACT OF PROVIDING SERVICES

4.1. The Contractor begins to provide services under this Agreement subject to the receipt of an advance payment to the Contractor's bank account in accordance with clause 3.2 of the Agreement and subject to the Customer creating the necessary conditions for the work of the Contractor's employees in accordance with Appendix No. 2 to the Agreement.

4.2. If the services are provided in stages, the Contractor begins to perform the next stage, subject to receipt of an advance payment in accordance with clause 3.3 of the Agreement and after the Customer has created the necessary conditions for the work of the Contractor’s employees in accordance with Appendix No. 2 to the Agreement.

4.3. The compliance of the working conditions created by the Customer with the Contractor's requirements is determined by the Contractor's representative by checking the actual conditions. If the conditions for the Contractor's work are not met or are fulfilled improperly, the Contractor's representative, no later than the next day, sends a written notice to the Customer indicating the detected deficiencies. The procedure for agreeing on conditions is repeated until the conditions created by the Customer correspond to those required by the Contractor.

4.4.

Income tax

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

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

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

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

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

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

How to process payments under contracts in 2018

Upon completion of the provision of services or its stage, the Contractor submits to the Customer a Certificate of Provision of Services (Certificate of Provision of Services for a Certain Stage), which must be reviewed by the Customer within ____________ days from the date of receipt and, if there are no objections, signed by the Customer. If the Act is not signed by the Customer within the specified period and the Customer does not submit a written objection to the Act, the Act unilaterally signed by the Contractor is considered confirmation of the proper provision of services under the Agreement.

4.5. If the Customer provides a justified refusal to sign the Certificate of Provision of Services (Certificate of Provision of Services at a certain stage), the Parties, within ___________ days, develop a single decision on controversial issues and, if necessary, make changes to the Certificate of Provision of Services or those provided for in the Agreement ( option: description of services provided for in Appendix No. 1 to the Agreement, formalizing the corresponding changes in additional agreements in accordance with clauses 6.2, 6.3 of this Agreement.

Personal income tax

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

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

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

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

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

VALIDITY DURATION, GROUNDS FOR CHANGE

AND TERMINATION OF THE AGREEMENT

6.1. This Agreement comes into force from the date of signing by both Parties. Terms of rendering ________ ___

Ending: “___”________ ___ g.

6.2. The provisions of this Agreement can be changed or supplemented only on the basis of a written agreement between the Customer and the Contractor, drawn up as an additional agreement to this Agreement, signed by authorized representatives of the Parties.

6.3. In case of deviation from the content and scope of services provided specified in clause 1.3 of this Agreement (option: provided for in Appendix No. 1 to this Agreement), the Parties shall make appropriate changes to the description of services in the form of drawing up and signing a corresponding additional agreement.

6.4. Early termination of this Agreement is permitted by mutual written agreement of the Parties.

6.5. The Customer has the right to refuse to fulfill the Agreement at any time, subject to payment to the Contractor for the expenses actually incurred by him.

6.6. The Contractor has the right to refuse to fulfill the Agreement, subject to full compensation for losses to the Customer.

Payment period

44-FZ prohibits payment periods that are too long. This was done to ensure competition and prevent restrictions on the number of procurement participants. When determining the payment procedure, the customer is obliged to comply with the requirements of Part 8 of Art. 30 and part 13.1 art. 34, according to which this period should not be more than 30 days from the date of signing the acceptance documents. And if only small businesses (SMBs) or socially oriented non-profit organizations (SONOs) can participate in the procurement, no more than 15 working days. The customer has the right not to include such a condition in cases provided for in Part 15 of Art. 34.

A change in payment terms under contract 44-FZ is a change in its essential terms. This is permissible only in certain cases; we talked about them in the article “Essential terms of the contract under 44-FZ”.

IMPORTANT!

You can only reduce the period established by law.

It is recommended to set the payment in the contract in calendar days, and not in a period of time (for example: “Calculation is made within 10 days after signing the acceptance certificate.” It is necessary: ​​“The customer makes payment no later than 01/01/2017”).

Even after calculating in advance the duration of the contract under 44-FZ, for one reason or another, it is possible to change the terms of the contract under 44-FZ, which, in turn, leads to a new period for fulfilling obligations under the contract.

RESPONSIBILITY OF THE PARTIES

7.1. If the Customer violates the deadline for payment of the cost of the Contractor's services established by this Agreement, the Contractor has the right to present the Customer with a requirement to pay a penalty in the amount of ___% of the amount not paid on time for each day of delay in payment.

7.2. In case of violation by the Customer of the obligation established by clause. 2.3.6 of this Agreement, the Contractor has the right to present the Customer with a requirement to pay a fine in the amount of __________________.

7.3. The Parties are released from liability for partial or complete failure to fulfill obligations under this Agreement if this failure was the result of force majeure circumstances that arose after the conclusion of the Agreement, which the Parties could neither foresee nor prevent by reasonable measures.

7.4. Force majeure circumstances include events that the Parties cannot influence and for the occurrence of which they are not responsible, such as: natural disasters, fires, emergency events of a social nature (war, riots, etc.), government regulations or orders of government bodies making it impossible to fulfill the obligations of the Parties under this Agreement.

OTHER CONDITIONS

9.1. The Parties have agreed that the documents that they will exchange in the process of fulfilling this Agreement, transmitted by fax, are recognized as having legal force in the following cases: - a message received by fax is recognized as reliably coming from a Party to the Agreement if it contains marks from a fax machine The sending party with its name and telephone number; — a message transmitted by fax is confirmed by a report from the fax machine of the sending Party, containing information about the receipt of the message by the receiving Party.

9.2. In matters not provided for in this Agreement, the Parties are guided by the current legislation of the Russian Federation.

9.3. This Agreement is concluded in two copies, one for each of the Parties.