In order to keep records of civil law contracts in the program, in the Settings, Payroll section, set the flag Payments under civil law contracts are registered.

After which, in the Salary section, a document log, Contracts, including copyright ones, will appear.

When creating an Agreement document (works, services), the program allows you to select a payment method:

once at the end of the term;

according to certificates of completed work;

• at the end of the term with monthly advance payments.

An employee can be selected from the Employees list or created.

If an employee is already working under an employment contract or worked previously, you can click on the Show all link - when selecting an employee, uncheck the Contractor flag and select from the full list of employees.

In any case, it is necessary that the same individual be indicated for both the employment contract and the civil partnership agreement.

This will avoid duplication of individuals in reporting 2-NDFL, Calculation of insurance premiums, SZV-M, SZV-STAZH and the need to correct reporting manually.

In the document, you can also fill in the field Account, subconto, or leave it empty. Then the Dt account will be selected as the one specified for the organization by default.

If the contract provides for accident insurance, you should set the Subject to accident insurance flag.

In all months from the start date to the end date of the contract, the employee specified in the document is included in the SZV-M report, even if in these months he did not perform work under the contract and there were no payments.

The SZV-STAZH annual report for this employee will include the start and end dates from the Contract (work, services) document.

If the payment method is selected - according to certificates of work performed, then the amounts will be accrued to the employee only after entering the document Certificate of Work Completed.

The document can be created by clicking the Create on the basis button or by going to the Acts of completed work tab.

After the Certificates of completed work have been created, the amounts of the certificates for the month will appear in the Contracts tab of the document Calculation of salaries and contributions for this month by clicking the Fill button.

If the contract specifies one of the following methods:

once at the end of the term;

at the end of the term with monthly advance payments,

then in the same way, the Contracts tab for the month of the contract expiration or all months of monthly advance payments will contain the amounts specified in the contract.

If payment under GPC agreements is made separately, during the inter-payment period, then the program provides a more convenient method of calculation - the document Accrual under agreements (including copyright ones).

It is necessary to create a separate document for each payment date.

By clicking the Fill button, all acts, all advance payments under contracts, all amounts for the final settlement under the contract in the current month are selected into the document.

The payment date is set equal to the dates of acts (for amounts under acts) and the document date for advance payments and final settlement.

Lines with a payment date other than the document date must be deleted with the right mouse button - Delete.

After posting the document, you can click the Pay button, and the program will create statements (to the bank, to the cash desk, to accounts - as established for the employee) with the operation Accrual under contracts.

You can create the necessary statement yourself by selecting the Accrual under contracts operation. The program will require you to specify one or more Accrual documents for contracts under which payment must be made.

The document Accrual under contracts does not calculate contributions.

This calculation is made by the document Calculation of salaries and contributions at the end of the month.

Those. documents Accruals under contracts must be earlier than the general document Accrual of salaries and contributions.

Postings under GPC agreements.

By clicking the Fill in the document Reflection of wages in accounting, the amounts under GPC agreements go with the Agreement (work, services) operation and in the Personal Income Tax tab with the Personal Income Tax operation.

After synchronization with the Enterprise Accounting program, these operations will form postings to account 70.

To generate transactions for account 76.10 in the Accounting program, you must manually:

on the Accruals tab, correct the operation to Counterparty Income;

and in the personal income tax tab, correct the operation for personal income tax on the income of counterparties.

The procedure for settlement under contracts is as follows:

Document Agreement (works, services);

If payment is based on certificates, then create documents Certificate of work performed, containing the date of payment;

For each payment date, create a document Accruals under contracts with date = payment date. Clicking the Fill button will contain the available acts and payments of the current month.

From the document, click Pay, statements will be created;

Calculation of salaries and contributions - fill out. Calculation of contributions;

If the payment is made on the general salary date for the organization, then instead of paragraphs 3-5, the document Calculation of salaries and contributions, the amounts go to the Contracts tab;

If necessary, correct invoice 76.10 in the document Reflection of salaries in accounting

A contract of a civil law nature is one of the forms of registration of labor relations. They are concluded in cases where it is unjustified to register an employee under an employment agreement, for example, if he performs one-time work for a company for a short period of time. This type of working relationship is regulated by the Civil Code of the Russian Federation. In this article we will look at the correct drafting of a civil agreement in 1C 8.3 ZUP between a company and an employee, taking into account a number of features.

Hiring

When hiring a new employee to an organization, the manager must draw up a written agreement with him. There are several options to either conclude an employment contract or a contract based on civil law. The second option involves providing a service or work for a short period of time.

The appropriate choice of the form of the concluded agreement is determined not only by the relationship of the organization with the employee, but also with the tax authorities. Often, inspection authorities are not willing to recognize other forms of contracts other than labor ones. Their expert opinion is that civil agreements are drawn up if the employer wants to reduce tax and insurance payments. Not every manager understands the difference between these contracts, and to draw up a correct agreement, you need to understand what the differences are.
Unlike labor contracts, GPC contracts lack some clauses:

• The right to annual paid leave;
• Legislative guarantees of wages;
• Internal orders and decrees of the company do not apply to performers;
• Disciplinary responsibility;
• Payment of temporary disability benefits.

Payment of the fee is calculated after checking the quality of the services provided, and the GPC agreement also includes a part on making insurance payments to the Pension Fund of the Russian Federation.

The function of drawing up a civil law agreement is not always the default in the 1C 8.3 Salary and Personnel Management program, so you need to check whether this item is checked. To check the functionality of this function, you need to go to the “Settings” section and select the “Payroll” tab. Only after this will it be possible to draw up GPC agreements and make calculations based on them.

Before creating a civil law agreement, it is necessary to register the worker in the “Employees” classifier, indicating all the necessary information:

• Name of the organization (if the information base contains more than one organization, select, in the drop-down list, the one on whose behalf the contract will be concluded with this person);
• Last name, first name, patronymic of the employee in the nominative case;
• Date of birth;
• SNILS.

The personnel number and gender are assigned automatically, but you can change it manually. At the same time, a reminder will appear that the number has already been assigned and whether it really needs to be changed, so you won’t be able to accidentally change the data. It does not matter whether the contractor is an individual entrepreneur or not, the contract is concluded in any case. But if the employee is registered as an individual entrepreneur, then he pays all insurance premiums and taxes himself.

After this, the employee’s data remains in the database, so there will be no need to repeat the registration procedure. Executing several contracts with the same hired employee of the company is not prohibited. Moreover, these contracts can be drawn up with different payment terms upon completion of work or monthly payments will be made.

This classifier is located in the “Personnel” section, then go to the “Employees” subsection and click the “Create” button. A window will open in which you must specify all of the above data. After entering the data, click the “Save and close” button.

To draw up the terms of a civil law agreement, create a document “Agreement (work, services)”, it is located in the “Salary” article, find the line “Agreements (including copyright), at the top of the window we see the “Create” button and select the one you need.

We fill out the upper part of the form, it is worth indicating the name of the organization; if the database is designed for more than one organization, then we select from the proposed list the one we need and the worker whose data is already entered in the register, selected to do the work. We have already entered data about him in the “Employees” directory, so after entering the last name, you can select him in the drop-down list. Then fill in the lines “Start date” and “End date”. corresponding to the agreed dates. The number will be assigned automatically by the program.

In the “Amount” field, enter the information that was assigned for the services performed. And select one of the payment methods corresponding to the accepted agreements:

• “One time at the end of the term” indicates a lump sum payment of the entire amount after the end of the contract term;
• “According to certificates of completed work”, choosing this condition means that the company pays for the work only after checking the fulfilled conditions and signing the “Certificate of Acceptance of Completed Work”;
• “At the end of the term with monthly advance payments”, if the work involves a completion period of more than a month, then the payment can be divided into monthly payments. Most often, the amount is divided into equal parts. In this case, drawing up reports of completed work is not required.

Information about the contractor must be entered with special attention, otherwise problems may arise when paying personal income tax.

To quickly enter information, use the Tab button, so you won’t miss a single line that needs to be filled out.

Payment according to agreement

When choosing the first payment method, it is necessary to calculate insurance contributions to the pension and medical funds. Contributions to the Social Insurance Fund against accidents and maternity or disability insurance do not need to be calculated. But, if the worker performing the work insists on paying it and the organization agrees with this condition, you need to check the box “Subject to accident insurance.”

If an employee, after completing a contract, wants to receive a tax deduction, while confirming his expenses that are related to the work performed, then in the “Amount” field he must enter the total amount of money spent. If this is not done, the contractor will not be able to receive compensation for consumables.

In another situation, when payment will be made based on the acceptance certificate for work performed, you must select the appropriate item. In this case, the “Deduction Amount” attribute automatically becomes inactive. Data on this item can be indicated in the work completion certificate itself.

To confirm the work performed and calculate the fee, it is necessary to generate an “Acceptance Certificate for Completed Work”. This can be done in two ways:

• Using the “Create based on” button, an act is generated based on the created agreement;
• Go to the “Acts of completed work” tab and create a new document in it.

The fields “Employee”, “Agreement”, “Start Date” and “End Date” are automatically filled in based on the agreement. The “deed amount” will be the same as in the agreement. If there are confirmed acts for tax deductions, the “Deduction Amount” is entered. Then we post the document and close it.

The last paragraph is required if several months are paid for services under a civil contract without using certificates of work performed. After selecting the item “at the end of the term with monthly advance payments,” the “Payment amount” field is activated and there we already indicate the amount of payments that will be paid every month. This monetary rate will automatically be present in the documents “Accrual of salaries and contributions” or “Accrual under contracts” until the end of cooperation is reached. There will be no need to send documents every month.

In previous editions of the program, payments under a contract could only be issued together with the final payment of wages; until then, the contractor could not receive his payments. They were reflected on the page “Calculation of salaries and contributions” and ended up in the monthly payroll, which is formed based on the results of the past period. And now in the latest, improved version, you can accrue and pay income using different documents without indicating it in the last payroll. What is undoubtedly more convenient for performers is that there is no need to wait for the total payment of wages.

A new article “Accrual under contracts (including author’s)” has been added to the “Salary” page. This document allows you to make payments under a contract at any time, without relying on payroll records. Here the amounts for deductions and personal income tax are immediately calculated. The page is filled in automatically after clicking the "Fill" button.

When calculating payments under a contract together with the final salary statement, it is worth using the document “Calculation of salaries and contributions”. Calculations for this income are reflected on the “Agreements” page.

The new version of 1C provides the opportunity to make calculations not only together with other employees, but in the interim period of time.

After clicking the “Fill” button and automatically filling in the data, still double-check it, as a program failure may occur, which can lead to an incorrectly compiled document.

Payments of rewards

Registration of payment of fees under civil law contracts is determined by the dates on which (inter-payment period or at the end of settlements) the time for completing the work ends.

If it is necessary to pay the agreed amounts under GPC agreements before the last calculations for the month are made during the inter-settlement period, calculations are made using the “Accrual under agreements” classifier on the “Salary” page; previously this function was not available.

This data is not duplicated in the full payroll sheet for the month, therefore payments can take place at any time, after fulfillment of other conditions specified in the GPC agreement.

When making calculations and drawing up paid fees under civil law agreements on the dates of full calculation of wages, the document “Calculation of salaries and contributions” located in the “Salary” classifier is used. When paying the fee under the agreement during the final settlement, you must indicate one of the following payment methods:

• Monthly salary;
• Remuneration to an employee under a GPC agreement. This method makes it possible to draw up a statement not for all working people, but directly for contracts of a civil law nature with which labor relations have not been formalized;
• Salaries of workers and employees. By choosing this action, a report is generated for the payment of wages specifically for those workers who were hired by the company under an employment agreement and excludes GPC contractual workers.

If the contractor was registered under both an employment agreement and a GPC agreement in 1s 8.3 zup, then the data on it will be indicated in the report with the last payment method.

When an advance is paid to the contractor, personal income tax is also withheld from him; it is included in the income for the tax period, so the organization is obliged to withhold the amount of tax and transfer it to the budget immediately, regardless of when the work is completed. The advance can be paid in one month, and the remaining amount in six months. Failure to pay the tax in advance will immediately result in a fine. Also, do not forget that data must be provided to the Pension Fund on a monthly basis not only for ordinary employees, but also for those registered under a GPC agreement. They are considered equal to ordinary workers, so the data must be submitted together with the rest.

In recent years, our clients have increasingly had questions about the correct execution of civil contracts in 1C programs, and therefore we decided to write a short article on this topic.
I would like to immediately draw your attention to the fact that automatic accrual and payment of remuneration under GPC agreements is NOT provided for in the 1C: Accounting 8 program.

You don't need to demand everything from this program. This is an excellent tool for maintaining accounting and tax records, and for full accounting of wages with various work schedules, rates, bonuses, contracts, etc. it is necessary to purchase the 1C: Salary and Personnel Management program 8.
So, in the article we will consider payments under the GPC agreement in the 1C: Salaries and Personnel Management 8 program, edition 3.1.
First of all, let’s check whether our program is configured to register GPC agreements. To do this, in the section Settings Let's move on to the salary calculation settings:

In the window that opens, check the appropriate box:

The contractor performing the work under the GPC agreement must be included in the directory Employees. If the performer does not work in our organization, then an employee must be created: in the section Personnel open the list Employees and press the button Create:

We create a new employee, fill in all the necessary data.
Now we need to register the GPC agreement in the program. There are two ways to do this. The first one, directly from the employee’s card using the button Complete documents:

The second method is in the section Salary open the list of contracts:

And we create a new GPC agreement:

The advantage of the first method over the second is that when creating an agreement from an employee’s card, the organization and employee will be automatically substituted into the agreement form. First, fill out the header of the document: organization, employee, start and end dates of the contract, date of the document, account to which the expenses under this contract will be reflected in the accounting and the division to which these expenses will be reflected:

Now let’s move on to filling out the terms of the contract. As you can see, the program provides the ability to set up three different payment methods under a GPC agreement. Let's take a closer look at how the document works for each of these options.

1) Payment under the agreement is made Once at the end of the term. In the terms of the contract, we specify the amount of remuneration and check the appropriate box.
If the contract stipulates that remuneration under it is subject to insurance premiums for compulsory accident insurance, then it is also necessary to check the appropriate box here.
Here, with this payment method, you need to indicate the amount of documented expenses incurred by the employee to perform work under the contract. These expenses will be accepted as a tax deduction.

After the document is completed and recorded, you can generate printed forms of the contract and the acceptance certificate for completed work (services), which are available by clicking the button Seal:

Accrual under the GPC agreement can be done in two ways. Using the document. In our example, the calculation will be automatically made when calculating salaries for December 2017, since the contract expiration date is 12/31/17:

Personal income tax will be calculated automatically using the same documents:

and insurance premiums calculated:

If you need to accrue remuneration under a GPC agreement during the inter-settlement period, you can use a special document Accrual under contracts (including copyright) in section Salary

Create a new document, fill in the month, organization and date of the document and click on the button Fill in. The program will automatically calculate accruals for contracts and personal income tax. Please note that insurance premiums are not charged with this document. With this method of calculation, contributions will be calculated separately from the accrual under the contract document for December.

2) Let us now consider the second method of calculation According to the certificates of work performed:

In this case, the second tab of this document becomes available to us, on which it is necessary to register acts of completed work. Please note that with this payment method, we do not indicate the amount of confirmed expenses here. This information will be filled in monthly when issuing a certificate of completion.
An act can be created automatically based on an agreement using the button Create based on or on the Acts of completed work tab by clicking the button Fill in:

When drawing up a certificate of completion of work, carefully fill out all the details of this document. For example, in our case the work was not even half completed. We indicate the amount according to the act and the documented deduction:

Further, accrual under the agreement is possible in the same two ways as in the first case. Let's calculate the salary for November. According to the created act, the program automatically calculated the remuneration for November, and also calculated personal income tax and insurance premiums:

A list of all acts of completed work can be seen in the document Agreement:

And also in the list of documents Treaties, in section Salary:

3) Well, another possibility of payment under the GPC agreement is payment At the end of the month with monthly advance payments:

How does the program work in this case? So, with this method of payment, the program will monthly, without certificates of completion of work, accrue advance payments using any of two documents: or, in the amount specified in the contract:

Please note that if you immediately entered the deduction amount in the terms of the contract, the program will automatically enter it when calculating the advance payment. And will apply this deduction monthly! Therefore, either remove the manual deduction amount from the calculation of advance payments, or do not fill it out in the terms of the contract.
The program will also calculate and withhold monthly personal income tax:

And will calculate insurance premiums:

And in the month in which the GPC agreement ends, the remaining amount under the agreement will be automatically accrued (minus all advance payments):

And that’s all I wanted to tell you about how to work with GPC contracts in 1C: ZUP 8. Let me remind you that in the 1C: Salary and Personnel Management 8 program of the previous edition there was only one payment option - at the end of the contract term. That is, here too, the developers took into account the wishes of users and provided several ways to calculate remuneration under the GPC agreement.
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In this article we will look at how to draw up a GPC agreement in 1C. Contracts of this type are used in the case of contract or one-time work. The organization is also obliged in this case to transfer insurance premiums.

Settlements under GPC agreements are required to be reflected in account 76 “Settlements with other debtors and creditors”. There are no special operations for executing such contracts; therefore, to complete such operations, manual completion will be required in order to correctly reflect personal income tax payments and calculate insurance premiums.

Please leave the topics that interest you in the comments, so that our experts will analyze them in instructional articles and video instructions.

Let's consider this example. The organization LLC "Trading House "Complex" needs to draw up a GPC agreement in 1C with the individual Nikolai Nikolaevich Petrov, who provided repair services to our organization in the amount of 10 thousand rubles within the framework of the agreement.

First of all, let's add Mr. Petrov N.N. to the information base. To do this, go to the “Directories” section and select the “Individuals” item. It is also possible to go to this directory from the “Salaries and Personnel” section.

Let’s create a new group in the directory and call it “Under GPC agreements.” And let’s add physical to it. person – Petrova N.N. In the future it will be possible to add other individuals to this group. individuals so that they do not mix with employees of organizations.

Next, we move on to creating the “Operation” document. Select the “Operations” section and in it the “Operations entered manually” item. We create a new document using the corresponding button and fill it in with transactions, having previously indicated the organization and content, if necessary, in the document header.

The first entry will reflect the accrued remuneration under the contract. In this example, we will debit to account 25 “Overall production expenses”. In other cases, it is possible to indicate 20, 23 or 26 counts. The second posting is personal income tax. The third and fourth postings are contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. Once completed, we record the document.

We fill out the document, indicating in the header LLC "Trading House "Complex" and employee N.N. Petrov. We fill in the fields on the first tab. You also need to indicate the deduction code.

Then we go to the fourth tab with deductions and fill in the necessary columns.

We carry out the document. Next, you need to enter a document reflecting the calculation of insurance premiums. In the same section, select the item “Contribution accounting operations”. Similarly to the previous document, fill out the header and additionally fill in the month of the billing period. On the “Calculated Contributions” tab, indicate the amount of contributions to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund.