Payments to an individual under a GPC agreement: how to reflect it in the SZV-M?

We are often asked how to enter a GPC agreement for the performance of work or provision of services into the accounting program. Many people do not know that 1C has a special list of operations, thanks to which you can simplify the process of entering and calculating data for an individual contractor (performer).

• Initial settings
• Hiring an employee under a GPC agreement
• Payroll calculation according to GPA in 1C
• GPD in SZV-TD
• GPD in SZV-M
• GPD in SZV-STAZH
• GPA in 2-NDFL and 6-NDFL
• Salary taxes according to GPA

Initial settings

Let's look at the process using the example of operations in 1C: Accounting 8.

In order for the program to be able to register a civil law agreement, configure the functionality ( "Main" / "Administration"

— block
“Settings” — “Functionality” — “Employees”
— checkbox
“Contractor agreements”
).

Checkbox “Contracts”

will give you access to the following options:

1. The ability to hire someone in the employee’s card in the “Contracts”
   and via the “Contracts” link.
2. View all GPC agreements issued for an employee (follow the “Contractor Agreements”
   in the employee’s card);
3. Section “Contracts”
   in
   “Salaries and Personnel”
   .

GPD in SZV-M

The report in the SZV-M form contains information only about those employees from whose income the employer deducts insurance contributions (subclause 2.2 of Article 11 of the Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ ).

Consequently, the reporting does not include information about:

• Individual entrepreneurs, because they independently pay insurance premiums (subclause 2, clause 1, article 419 of the Tax Code of the Russian Federation),
• foreign citizens and stateless persons working under a contract outside the Russian Federation (clauses 5 and 7 of Article 420 of the Tax Code of the Russian Federation),
• full-time students receiving payments for work in a student group (subclause 1, clause 3, article 422 of the Tax Code of the Russian Federation).

Information about individual contractors is not included in SZV-M: consequences of violations and ways to correct them

What to do if the customer forgot to enter information about individual contractors into SZV-M or entered it in the wrong period? Let's consider the consequences of such violations and the sequence of actions to eliminate them using the example of frequently occurring situations:

1. The SZV-M report was not submitted because the customer did not know (forgot) about the obligation to report on employees working under a contract, and there are no full-time employees.

If a violation is detected (independently or by a unit of the Pension Fund), you must submit an SZV-M indicating information about the insured persons with the “Original” form type.

In this case, a fine of 500 rubles will be imposed on the employer. for each insured employee-contractor for whom the SZV-M has not been submitted (paragraph 4 of Article 17 of Law No. 27-FZ of April 1, 1996). A fine can be avoided if the violation is identified independently and the report is submitted before the deadline set for its submission.

Is it possible to reduce the fine if the report is not submitted due to the accountant’s illness? Find out here.

1. The SZV-M report was submitted on time, but the customer did not include information about the individual contractors.

If incomplete information is found in SZV-M, a supplementary report is submitted with information only on “forgotten” contractor workers.

If a violation is independently identified and a supplementary SZV-M report is submitted to the Pension Fund and the deadline for its submission is met, no fine will be collected. If the supplementary SZV-M report is submitted later than the established deadline, the fine will be 500 rubles. for each insured person (paragraph 4, article 17 of law dated 01.04.1996 No. 27-FZ).

If a violation is detected by the Pension Fund of Russia, a fine of 500 rubles will be assessed. due to the indication in SZV-M of incomplete information (paragraph 4 of article 17 of law dated 01.04.1996 No. 27-FZ).

1. The SZV-M report was submitted on time, information about individual contractors was included, but in the wrong period.

For periods in which individual contractors are erroneously included in the SZV-M, a report of the “Additional” type is submitted with information about previously not specified employees included in it.

The fine is calculated in the manner specified in clause 2.

See also “How and what errors can be corrected in the SZV-M report.”

1. The SZV-M report was submitted on time, information about individual contractors was entered, but errors were made when providing information (incorrect or incomplete information on full name, SNILS or Taxpayer Identification Number).

For contractors whose information contains errors (inaccuracies), an SZV-M with the “Additional” type is submitted, indicating the correct information.

The procedure for calculating the fine is similar to the procedure described in clause 2.

Whether a typo in an employee’s personal data is considered an error for which a fine is imposed, read here.

GPD in SZV-STAZH

SZV-STAZH, unlike SZV-TD, is filled out for all insured persons who are in an employment relationship with the insured or with whom they have entered into civil contracts for the performance of work or provision of services (clause 1.5 of the Procedure, approved by the Pension Fund of Russia Resolution dated 11.01 .2017 No. 3p). That is, we reflect the data on GPA in SZV-STAZH.

In order for the program to automatically fill in data about contractors and performers in SZV-STAZH, it is necessary to enter into a civil law agreement through the employee’s personal card.

Information under the contract, which is reflected in SZV-STAZH, can be viewed by going to the employee in the report itself.

We check such an indicator as the period of work:

1. The start of work is the date indicated directly in the contract itself.
2. Completion of work - the date of signing the certificate of work performed or services rendered, even if the contract requires a later completion date.

In the “Calculated length of service” column in the Parameters column, you must indicate for each specific agreement:

“AGREEMENT”, if you paid for services (work) in the reporting period;

“NEOPLDOG” or “NEOPLAVT”, if at the reporting date payment under the contract was not made.

At the same time, we indicate the code “NEOPLDOG” in relation to unpaid contracts for the performance of work or provision of services under other contracts. For example, under copyright contracts, on the alienation of exclusive rights to works of science, literature, and art.

What decision to make

Further in the table we have collected the most common cases when an accountant or personnel officer is tormented by doubts whether to include an individual in the SZV-M report. Note that in all cases there is only one correct choice.

GPA in 2-NDFL and 6-NDFL

Information on payments to GPD employees is reflected in personal income tax reporting.

To correctly reflect the data, the employer must remember that:

• all payments, including advances, under the GPC agreement are subject to reflection in reports (clause 1 of Article 223 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated May 26, 2014 No. 03-04-06/24982),
• the date an individual receives “contract” income is the day it is transferred to the card or money is issued from the cash register, including the date the advance is issued to the contractor. But the date of signing the work acceptance certificate does not matter, which is confirmed by tax authorities (see, for example, letter from the Federal Tax Service for Moscow dated January 16, 2019 No. 20-15 / [email protected] ),
• The deadline for transferring personal income tax is no later than the day following the day of payment of remuneration to the employee.

Salary taxes according to GPA

Personal income tax.

If an organization (IP) has entered into an agreement to perform work or provide services with an ordinary individual (not an entrepreneur), then personal income tax must be calculated, withheld and paid from the remuneration under this agreement (clauses 1, 2, 4, 6 of Article 226 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated July 21, 2017 No. 03-04-06/46733). This must be done even if the contract contains a clause stating that the responsibility for calculating and paying personal income tax lies with the employee. That is, the tax agent for personal income tax will still be the organization or individual entrepreneur that has entered into an agreement with the employee (letter of the Ministry of Finance dated 03/09/2016 No. 03-04-05/12891).

Insurance premiums.

According to the GPA, for the performance of work and provision of services, we pay insurance premiums for two types of insurance: mandatory insurance and compulsory medical insurance (clause 1 of article 420 of the Tax Code of the Russian Federation). Accordingly, such contracts are included in the calculation of insurance premiums, which we submit to the Federal Tax Service.

The remuneration will appear in Form 4-FSS if the parties have prescribed the opportunity to insure the GPC employee in case of injury. By default, social security contributions for injuries are not paid to GPA workers.

Civil contracts stand apart, the subject of which is the transfer of ownership or other proprietary rights to property, the transfer of property for use. Contributions are not accrued under such “real” agreements (clause 4 of Article 420 of the Tax Code of the Russian Federation). Example: sales and purchase agreements, leases, loans, etc.

Let's say an employee provided a loan to an organization. This means that no insurance premiums will have to be charged on the amount of interest paid to the employee.

Why is it important

In parallel with the SZV-M report, companies and private merchants with staff submit calculations for insurance premiums:

• for 2021 – to the Pension Fund of the Russian Federation on the form RSV-1 (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p);
• from reports for 2021 - to the Federal Tax Service (approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551).

Many policyholders have already encountered the fact that employees of the PFR branch, when reconciling for the same 3 months, may draw attention to some inconsistencies in the SZV-M and RSV-1 reports.
Thus, in the previous calculation of insurance premiums, which are submitted to the Pension Fund, there is subsection 6.8, where it is necessary to bring down to the day the period of work of a person under a civil law agreement. And it is important that it coincides with data from SZV-M for the same month.

The situation is similar with the new calculation of insurance premiums to the Federal Tax Service. The monthly composition of individuals included in the SZV-M, with whom civil contracts for work/services have been signed, but for which payments have not yet been made (for example, will only be made after the fact after delivery and acceptance), must be correlated with Section 3 of the new calculation. It contains personalized data for all contractual partners.

Criteria for inclusion in the report

Today, regional branches of the Pension Fund insist on the following. Contractors are included in the SZV-M report, even if in the reporting month:

1. they were not paid any remuneration under a civil law contract;
2. Accordingly, insurance premiums are not calculated from him.

As a result, in order to understand whether or not to include a specific insured person in the SZV-M, it is necessary to proceed from 3 mandatory criteria.

Thus, even in the reporting month, you did not pay remuneration under a civil law agreement and did not accrue contributions for it, such an executor/contractor still needs to be entered into the SZV-M form.

We have not found official clarifications regarding the mandatory inclusion in SZV-M of workers under civil law contracts without payment to them in the corresponding month. However, regional branches of the Pension Fund of Russia insist in their comments that it does not matter:

1. validity period of the GPC agreement;
2. calculation of payments for it.

Note that previously the exact opposite position prevailed, based on the letter of the Pension Fund dated July 27, 2021 No. LCH-08-19/10581. From its general meaning it follows that information about the performers under the GPA is shown in the SZV-M only if the following conditions are simultaneously met in the reporting month:

1. the performers were paid remuneration;
2. contributions are calculated on the amount of remuneration.

These are the contradictions in filling out the SZV-M report. As a result, we strongly advise you to stick to the first approach.