The concept of a work contract - the pros, cons and difference from an employment contract. What are the main differences between an employment contract and a work contract

When applying for a job, some employers offer to conclude not an employment contract, and a work contract... Is this offer legal? And will the formalization of a work contract be an official employment? We answer these and other questions in our article.

What is the difference between an employment contract and a work contract?

Is an agreement between an employee and an employer, which is concluded on the basis of Labor Code.

Work agreement- also called an employment contract, a civil contract with an individual. This is a civil contract concluded between two parties, one of which undertakes to provide work and pay for it, and the other party undertakes to perform it. A work contract is a contract that is drawn up in accordance with the Civil Code.

An employment contract is different from a work contract exactly as much as butter different from olive. All butter, but completely different, but called butter - one is smeared on bread, the second is used for frying.

The same is here: based on employment contract begins labor activity employee, and on the basis of a work contract, civil activity begins. In fact, under a civil contract, an employee acts as a separate person (albeit an individual).

Why conclude a work contract, and not an employment contract?

The conclusion of an employment contract entails certain consequences: the employer is obliged to pay taxes for the employee (that is, to act), must provide holidays, if he is on sick leave, sick leave is paid, it is also impossible to fire a person without reason.

When concluding a work contract, the customer (the one who pays for the work) is not obliged to provide any additional guarantees to the contractor (the one who undertakes to perform the contract). If, for example, a contractor falls ill, then this does not concern the customer and the work must be completed on time. None are also paid.

Thus, it is not profitable for a person who wants to find a job to conclude work agreement.

The option of concluding a work contract is possible in the case when a person is already working on the basis of an employment contract. This option is beneficial in the case when you need to perform any one-time job, while the employer does not want to apply for a part-time job.

It must be remembered that when imprisoning work contract it must be remembered that individual itself is responsible for paying taxes, fees and other payments. In this case, the contractor (employee) will have to deal with all the papers himself.

Should I conclude a work contract?

If a person is looking for a permanent job, then he it is unprofitable to conclude work agreement , after all, the employee does not receive any protection provided for by the Labor Code. If a person is looking for a part-time job or is ready to participate in a one-time project, then it is possible to conclude a work contract, this will be an official job, the employee himself will be accountable to the state (taxes).

For employees, an employment contract is more reliable, which protects the interests of the employee. For employers, a work contract is beneficial.

What is a labor contract?

A term such as a labor contract or contract labor contract does not exist either in the Labor Code of the Russian Federation or in the Civil Code. If the employer proposes to conclude such an agreement, then most likely it is proposed to conclude not an employment contract, but work agreement, which is clearly disadvantageous to the employee.

Lecturer of disciplines "Labor protection" and "Fire safety" at the COT "BIOTA"

Alexander Ivanovich Zhadan

With the development of civil society, the elimination of excessive centralization of overorganization, in our country, relations related to the implementation of of various kinds works and services, regulated by civil law Russian Federation.

Turning to chapters 37 and 39 of the Civil Code (Civil Code of the Russian Federation), which give the concepts of contracting and services, you can see that the performance of work under contracts and the provision of services have many similarities. In both cases, in accordance with the contract, the contractor on a reimbursable basis assumes the obligation to perform any work or the provision of services and undertakes to deliver the work with high quality and, within the time period specified in the contract, and the customer assumes the obligation to accept this work and pay for it ...

The Civil Code of the Russian Federation (Chapter 37) provides for various types of contract contracts: household contract, construction contract, contract for design and survey work, contract work for state needs, and others. Likewise, chapter 39 provides for the contractor's obligation to perform certain actions or to carry out certain activities, and the customer undertakes to pay for the work performed.

At the same time, you need to know that on December 28, 2013, 421 was adopted and from January 1, 2014 entered into force. the federal law(421-FZ), on the basis of which a number of significant changes were made to the Labor Code of the Russian Federation (Labor Code of the Russian Federation). On the basis of these changes, in particular, a categorical prohibition has been introduced into the labor legislation on the substitution of various types of labor relations with civil relations. In addition, the same law toughened administrative liability for an employer for substituting civil law relations for labor relations, for improper execution of labor contracts or for the absence of labor contracts with employees.

Naturally, the question arises: what are the differences between civil contract relations (provision of services) and labor relations?

First of all, you need to know the basic terms that are used to determine the parties to labor and civil relations.

IN labor law there are two sides to an employment contract: an employee and an employer. Article 20 of the Labor Code of the Russian Federation gives definitions of an employee and an employer:

Employee- an individual who has entered into an employment relationship with an employer.

Employer- an individual or a legal entity (organization) that has entered into an employment relationship with an employee. At the same time, an individual can be both a citizen with the status of an individual entrepreneur, and a citizen without the status of an entrepreneur, that is, a person who concludes an employment contract with an employee to meet personal needs (nanny, governess, gardener, etc.). To define a legal entity, you can apply the definition given in. This definition can be guided in relation to labor relations. Entity Is an organization that owns, operates or operates operational management separate property and is liable for its obligations with this property, can, on its own behalf, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court. Legal entities must have their own balance sheet and estimate.

In civil contract relations (provision of services), the parties to the contract are Customer and Contractor... The Civil Code of the Russian Federation does not give a clear definition of the parties to the work contract. The contractor can be defined as a person who undertakes to perform a certain work (provide a service) on the instructions of the customer and deliver its result to the customer, and the customer is a person who undertakes to accept the result of the work and pay for it. At the same time, both legal entities and individual entrepreneurs, as well as citizens can act as a customer and a contractor.

Guided in the basic terms given above, in order to understand the main differences between an employment contract and a civil contract (provision of services), you can use the comparative table below.

In addition to the differences shown in this table, the conclusion of an employment contract and a civil law contract leads to various tax consequences.

In some cases, the employee may be entrusted with other work in the same place where he works constantly. In this case, the provisions of (combination) or (combination of professions or positions) should apply, since the changes made to the 421-FZ Labor Code should be taken into account. With these changes (), a ban was made on the substitution of labor relations with civil law relations (contract or provision of services).

There are situations when relations associated with the use of a citizen's personal labor are formalized by contracts that contain both elements of an employment contract and elements of a civil law contract. In such or similar situations, the provisions are applied, which states: "Irremovable doubts when considering by the court disputes on the recognition of relations arising on the basis of a civil contract, labor relations shall be interpreted in favor of labor relations."

Taking into account all of the above, we can draw the following conclusion: civil law relations associated with the use of personal labor continue to operate, they have not been canceled or prohibited. However, the development of legislation in this area is aimed at eliminating to the maximum extent the possibility of substituting civil law relations with the application of administrative measures to the heads of organizations (employers) when cases of such substitution are detected. Accordingly, employers should clearly navigate the provisions of both labor and civil law in order to avoid mistakes and violations, primarily in relation to the rights of employees provided for by current legislation, carefully monitor all changes that are made to legislative acts.

Despite the fact that both types of contracts regulate similar relations between the parties to perform work, there is a fundamental difference between them. An analysis of the rules of law that govern legal relations for these types of contracts helps to identify the differences between a work contract and an employment contract.

The difference between an employment contract and a work contract

Everyday philistine attitude to the fact that I do not care what kind of contract they conclude with me, the main thing is that the payment is on time, in practice generates a lot of conflicts that could be avoided if each party understood the difference between an employment contract and a work contract and could evaluate possible consequences the conclusion of a contract.

The main differences between a work contract and an employment contract are that:

• legal sphere regulation of contracts is different. The labor contract is subject to the norms of labor legislation, including social guarantees, benefits, vacations, working conditions and the procedure for paying wages for labor. The relations of the parties under the work contract are governed by civil law;
• equality of the parties exists only in civil law relations: the parties are equal among themselves, the subordination of one party to the other is unacceptable; by concluding an employment contract, the employee assumes the obligation to obey the internal regulations and comply with the working regime;
• work under an employment contract is the basis for making a record of work in the work book and is included in the employee's length of service. Work under a contract does not give the employee such rights;
• a work contract is always fixed-term contract and is limited by the initial and final terms of the work (). As a general rule, the employer is limited in the right to conclude a fixed-term employment contract, with the exception of special provisions provided for in article 59 of the Labor Code of the Russian Federation. The employment contract is open-ended;
• within the framework of the employment contract, the employee assumes the obligation to perform the daily work function. The purpose of the work contract is the achievement by the parties of a certain result of work, which must be transferred to the customer;
• remuneration for labor within the framework of labor relations is guaranteed and is carried out regularly, at least twice a month. Remuneration for labor does not depend on the achievement of the result of work; the obligation to pay it is tied to the due date; possible application different systems wages, bonuses, deductions, etc. Under a work contract, the price of work is fixed;
• under an employment contract, work is performed personally at the employer's location (at the workplace), under a work contract - either personal performance of work, or the contract may provide for the possibility of attracting third parties (subcontractors);
• the employee complies with the internal regulations and the labor discipline regime. Within the framework of a civil contract, the customer is not interested in where and when the work is done;
• under an employment contract, the employee is guaranteed the right to leave and preservation of the workplace for the period of being on vacation or temporary incapacity for work. In this case, the employer is obliged to pay the latter vacation pay and disability benefits.

Contract agreement: pros and cons for an employee

As advantages for the employee, one can single out:

• equality of the parties;
• free work regime, lack of subordination;
• fixed price of the contract.

Among the minuses, we highlight:

• non-inclusion of work in the insurance experience;
• lack of social guarantees;
• the right to pay for work under the contract arises upon the condition that the customer accepts the result of the work.

The difference between a work contract and an employment contract concerns both the form and the content. These types of agreements differ in the subject and scope of legal regulation. Read about the main differences between an employment contract and a work contract in the article.

From the article you will learn:

The legal essence of the work contract

The work contract belongs to the category civil law and is governed by the provisions of article 37 of the Civil Code. The legislation interprets this type of legal relationship as an obligation to perform the work specified in this agreement.

The legal essence of the work contract is the mutual obligations of the parties, one of which is the contractor, the second is the customer. The contractor assumes the obligation to perform the work on the instructions of the customer and the delivery of its results within the agreed period. The customer undertakes to accept the results of the work and pay for them (clause 1 of article 702 of the Civil Code of the Russian Federation).

In practice, it is sometimes difficult to determine how a work contract differs from employment contract... Both types of legal relationships have the same characteristics. Both the one and the other type of agreements are bilateral and are concluded on a voluntary basis.

A criterion by which you can determine how it differs work agreement from the employment contract is the subject of the agreement. For contractual legal relations, the subject is the type of work performed and its result.

Practice question

How is a civil contract different from an employment contract?

The answer was prepared jointly with the editors

Nina Kovyazina answers
Deputy Director of the Department medical education and personnel policy in healthcare of the Ministry of Health of Russia

When concluding a civil law contract, it is necessary to take into account a number of features.

1. Labor relations involve the performance of work by an employee in a certain specialty, qualification or position ( ). The work is performed throughout the entire term of the employment contract ...

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D contract and labor agreement: differences

What are the differences between an employment contract and a work contract you need to take into account when registering legal relations

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With all the similarity employment contract and a work contract, the differences between them are significant. They must be taken into account when making up the textual part of the agreement.

The legislation provides for the registration of employees not only under an employment contract, but also under a civil contract or paid services

Consider how the employer is doing if a contract for employees is drawn up under a civil contract.

The Labor Code requires that an employment contract be entered into with every person employed.

The conclusion of a written employment contract means that an employee works in an organization for a specific (specified in the employment contract) specialty, qualifications, position.

The employee must obey the rules of the internal labor schedule (come to work, and on time, etc.), for violation of these rules, the employee can be brought to disciplinary responsibility.

Details and conditions that must be in the employment contract with the employee are established by article 57 of the Labor Code of the Russian Federation:

• surname,
• middle name of the employee,
• the name of the employer (or the surname, name, patronymic of the employer - an individual);

essential terms of the contract:

• place of work (including structural unit);
• start date of work;
• the name of the position, specialty, profession and qualifications in accordance with the staffing table or a specific job function;
• the rights and obligations of the employee and the employer;
• characteristics of working conditions, compensation and benefits to employees for work in difficult, harmful or dangerous conditions;
• the mode of work and rest (if for this employee it differs from general rules established in the organization);
• terms of remuneration (including the size of the wage rate or the official salary of the employee, additional payments, allowances and incentive payments);
• types and conditions of social insurance directly related to work.

The employer, in turn, is obliged to pay the employee a salary, the amount of which cannot be lower than the minimum wage, to ensure proper working conditions (to comply with labor protection requirements, etc.).

The presence of employees in the organization implies the maintenance of personnel records (orders, personal cards of employees, work books, etc.).

By concluding an employment contract, the organization, among other things, receives many responsibilities (to provide the employee with vacation, as well as all other guarantees and benefits provided for by the Labor Code of the Russian Federation). Failure to comply with these obligations is liable under the Code of Administrative Offenses of the Russian Federation.

Employees under an employment contract cannot be fired at any time without meeting certain conditions.

As you can see, concluding an employment contract with an employee for an organization is a rather troublesome procedure, therefore employers enter into civil law contracts.

Under a civil law contract, benefits and compensations under the Labor Code of the Russian Federation do not apply to an employee at all, since a civil law contract is based on completely different principles than an employment contract.

A civil contract does not burden the employer with a number of obligations:

• provide work or pay for downtime;
• Provide paid leave after six months or pay compensation upon dismissal;
• pay sick leave;
• pay wages on time;
• terminate the contract only on the grounds provided for by the Labor Code,
• there is no need to pay insurance premiums from the remuneration for compulsory insurance against industrial accidents and occupational diseases (unless the obligation to charge them is expressly stipulated by the terms of the contract),
• these remunerations do not need to accrue the UST in the part that is paid to the FSS of Russia.

Under a civil law contract, it is not the process of work that is important, but its result, which the employee is obliged to hand over to the customer. Based on this, the employee himself organizes the process of his work. There is no need to set a fixed working day for him. If the employee works, under a work contract, no responsibility for absenteeism, tardiness, etc. even there can be no question.

A similar situation occurs with wages; under civil contracts, payment is made solely for the result. Consequently, it is no longer necessary to pay wages every month, and the amount of wages is indicated in the contract and is not necessarily tied to the minimum wage.

Under civil contracts, employees do not need to be granted vacations, pay sick leave, etc., but certificates of acceptance and transfer of works (services), documents confirming payment, etc. are required.

In comparison, it turns out that a civil contract is much more profitable for the employer.

But at the same time, the employer, who has chosen a civil contract for registration of employees, is in danger in the form of the recognition by the court of the contract concluded with the employee not as a civil one, but as a labor one.

The court can do this both at the request of the labor inspectorate, and at the "request" of the employee himself. If the court recognizes that not a civil law contract, but a labor contract has been concluded with the employee, the employer will have to draw up a work book and provide all the benefits under the Labor Code of the Russian Federation. Including it will be necessary to pay the employee all unpaid amounts - vacation pay, sick leave, business trip.

The difference between a civil contract and a labor contract is explained by clause 3 of the letter of the Ministry of Taxes and Duties of the Russian Federation dated June 19, 2001 No. SA-6-07 / 463 @ "On the direction of clarifications"

Contracts of a civil nature, the subject of which is the performance of work (provision of services) and remuneration, for which are subject to a unified social tax (contribution) (with the exception of the part of the tax to be credited to the Social Insurance Fund of the Russian Federation), include contracts for the performance works (provision of services) concluded in accordance with the Civil Code of the Russian Federation.

In accordance with article 420 of the Civil Code of the Russian Federation, an agreement is recognized as an agreement between two or more persons on the establishment, change or termination of civil rights and obligations.

These are contracts:

• contract,
• rent,
• repayable rendering services,
• transportation,
• transport expedition,
• storage,
• errands,
• commissions,
• trust management of property,
• agency contract.

Clause 2 of Article 421 of the Civil Code of the Russian Federation provides that the parties can conclude an agreement both provided for and not provided for by law or other legal acts.

According to paragraph 3 of Article 421 of the Code, the parties can conclude an agreement containing elements of various agreements provided for by law or other legal acts (mixed agreement). The rules on contracts, the elements of which are contained in the mixed contract, apply to the relations of the parties to a mixed contract in the relevant parts, unless otherwise follows from the agreement of the parties or the essence of the mixed contract.

Under a civil law contract, a specific task is performed individually. The subject of such a contract is the end result of labor.

For example, under a work contract in accordance with article 702 of the Civil Code of the Russian Federation, the contractor undertakes to perform, on the instructions of the customer, the specific work stipulated by the contract and hand over its result.

Those working under civil law contracts independently determine the methods and methods of order fulfillment. For them, the end result of work is important - the fulfillment of the terms of the contract in an appropriate quality and within the agreed period.

Under civil contracts, one party performs certain types of work or services stipulated by the contract (regardless of qualifications or specialty, as well as position) for the other party.

Civil law contracts are concluded in accordance with the requirements of civil law. These agreements include:

• work agreement,
• contract for the provision of services for a fee,
• order agreement,
• agency contract,
• author's agreement.

The procedure for concluding the above agreements, the rights and obligations of the parties, is determined by the Civil Code of the Russian Federation.

An organization has the right to conclude a civil contract:

• with an employee of the organization,
• with a person who is not in an employment relationship with the organization.
• An organization has the right to determine under which contract it will hire a person:
• labor,
• civil law.

Civil law contracts with third parties are concluded primarily due to the lack of necessary specialists In the organisation.

If the organization has entered into a civil law contract with an employee who is on the staff of this organization, then the employee must perform the list of work under the concluded contract outside working hours, otherwise this work considered part-time work.

Under civil law contracts, the end result of the work performed, the services rendered is paid, the fact of the work (services) being performed is confirmed by the acceptance certificate.

A special form of the act of delivery - acceptance has not been established, but it can be drawn up as an arbitrary form, or use the form that is provided for the acceptance and delivery of work under an employment contract (form No. T-73). The form of delivery - acceptance was approved by the decree of the State Statistics Committee of Russia dated April 6, 2001 No. 26. "On approval of unified forms of primary accounting documentation for labor accounting and remuneration" (form No. T- 73 is given in Appendix No. 1).

In a civil contract, the following points must be provided:

• start and end dates of work,
• order of payment for work;
• list of works (services) to be performed (provided) by the employee;
• order of delivery and acceptance of works;
• requirements for the quality of work;
• responsibility of the parties for violation of the terms of the contract.

If an employee under a work contract makes expenses related to the performance of work, then the organization is obliged to reimburse them to the employee, the procedure for payment of such expenses and the corresponding amount of remuneration are established in the contract.

Taxation of remuneration under a work contract

The procedure for taxing remuneration under a work contract depends on whether the person who works under such a contract is individual entrepreneur or not.

If your employee is an individual entrepreneur, then he is obliged to calculate and pay all taxes for himself. Therefore, the organization should not do this.

If the employee is not an entrepreneur, then his remuneration under a civil law contract is taxed:

• Personal income tax;
• Unified social tax (including contributions for compulsory pension insurance), with the exception of that part of it, which is transferred to the FSS;
• contributions for insurance against industrial accidents and occupational diseases, if such insurance is provided for in the contract.

Accounting for remuneration

Remuneration under civil contracts can include:

• in the cost of common types activities;
• in the composition of investments in non-current assets;
• in the cost of purchased inventories;
• to the composition of non-operating or operating expenses;
• to the composition of deferred expenses;
• as part of extraordinary expenses.

Rewards can be paid out of the reserve for future expenses.

The corresponding accounts (20, 44, 08, 10, 91, 97, 99, etc.) should be selected based on the type of work or services performed under the contract.

And you should also take into account the attitude of the employee to your organization. So, if the work is performed by an employee of the organization, then the amount of remuneration is reflected on the credit of account 70, and if a person who is not on the staff, then on the credit of account 76.

If work under the contract is carried out for the needs of the main (auxiliary, service) production, then the wiring should be done:

DEBIT 20 (23, 29) CREDIT 70 (76)

- accrued remuneration under a civil law contract for work for the needs of the main (auxiliary, service) production.

If the work is related to the management of the organization (for example, restoration or maintenance accounting), then the posting is done in the accounting:

DEBIT 26 CREDIT 70 (76)

- remuneration was charged under a civil law contract for work related to the management of the organization.

Compensation for work related to the sale finished products or goods are reflected by the record:

DEBIT 44 CREDIT 70 (76)

- remuneration was charged under a civil law contract for work related to the sale of finished products or goods.

Remuneration under civil contracts can be reflected as part of investments in non-current assets. This should be done if the work involves the creation, purchase, modernization or reconstruction of fixed assets, as well as with their bringing them to a condition suitable for use.

In addition, remuneration for work related to the creation or purchase of intangible assets should also be reflected on account 08:

DEBIT 08 CREDIT 70 (76)

- remuneration was charged under a civil contract for work related to the creation of non-current assets.

If the work is related to the acquisition of inventory items, then the remuneration for them should be reflected as follows:

DEBIT 10 (41) CREDIT 70 (76)

- remuneration was charged under a civil contract for work related to the acquisition of inventory items.

Remuneration under civil contracts is included in non-operating expenses if the work performed is not related to the production and sale of the organization's products. For example, the organization of recreation for employees, sports events.

If the work is related to the receipt of operating income (for example, the repair of a fixed asset leased out), then the amount of remuneration is taken into account as part of operating expenses.

In any case, this is reflected in the accounting record:

DEBIT 91-2 CREDIT 70 (76)

- accrued remuneration under a civil contract, which is included in non-operating or operating expenses.

The structure of extraordinary expenses reflects remuneration for work to eliminate the consequences of emergency events (for example, natural disaster, fire, etc.):

DEBIT 99 CREDIT 70 (76)

- remuneration was charged under a civil law contract for work related to the elimination of the consequences of emergency circumstances.

If work is performed under a civil law contract, the costs of which are accounted for as deferred expenses, then the amount of remuneration under such a contract should be reflected by posting:

DEBIT 97 CREDIT 70 (76)

- remuneration was charged under a civil contract for work, the costs of which are accounted for as deferred expenses.

In addition, the organization can pre-form a reserve for payment of certain works (for example, for warranty repair). Then the amount of remuneration under the contract for the performance of these works can be reflected by the entry:

DEBIT 96 CREDIT 70 (76)

- remuneration was accrued under a civil law contract at the expense of a previously created reserve.

Operation: The organization entered into a work contract with the employee

IGREK LLC entered into a work contract with citizen Petrov, who is not an employee of this organization and is not an individual entrepreneur.

According to the work contract, Petrov must fulfill Maintenance small equipment "IGREK".

This work was done with high quality and on time specified in the work contract. The amount of remuneration is 20,000 rubles. The employee's expenses were confirmed by primary documents and amounted to 10,000 rubles.

The contract does not provide for the insurance of Petrov's employee against industrial accidents and occupational diseases.

IGREK pays UST at a rate of 35.6%.

Reflection of transactions in accounting:

DEBIT 26 CREDIT 76

- 20,000 rubles - remuneration accrued under the work contract;

DEBIT 26 CREDIT 68 subaccount "Settlements for UST"

- 5,600 rubles (20,000 rubles x 28%) - unified social tax accrued in the part that is payable to the federal budget;

DEBIT 68 subaccount "UST settlements" CREDIT 69-2

- 2,800 rubles (20,000 rubles x 14%) - assessed contributions for compulsory pension insurance were credited against the payment of the UST to the federal budget;

DEBIT 26 CREDIT 69-3

- 720 rubles (20,000 rubles x 3.6%) - unified social tax accrued in the part that is payable to the MHIF;

DEBIT 76 CREDIT 68 subaccount "Payments for personal income tax"

- 1,300 rubles ((20,000 rubles - 10,000 rubles) x 13%) - personal income tax withheld from the amount of remuneration to Petrov under the agreement minus his expenses;

DEBIT 76 CREDIT 50

- 18,700 rubles (20,000 rubles - 1,300 rubles) - remuneration was given to Petrov under a work contract.

Personal income tax

Each organization is obliged to keep records of remuneration under civil law contracts in a special tax card in the form No. 1-NDFL.

For each person (except for entrepreneurs), to whom the organization paid remuneration under civil law contracts during the year, a certificate is drawn up in accordance with Form No. 2-NDFL.

Organizations must submit these certificates to the tax office no later than April 1 of the year following the year of payment of remuneration.

The company must withhold personal income tax from remuneration under civil law contracts at a rate of 13 percent.

Please note: that the amount of remuneration is not reduced by standard tax deductions... An employee can get these deductions from his tax office when filing an income tax return for the year.

However, the amount of remuneration can be reduced by professional tax deductions, this is the sum of all documented expenses that the employee made under a civil law contract.

In order to receive such a deduction, the employee must write a statement.

Unified social tax

If the remuneration that the organization paid under a civil law contract does not reduce its profit, then the UST does not need to be charged (paragraph 3 of Article 236 of the Tax Code of the Russian Federation). And vice versa, if the expenses for the payment of remuneration are taken into account when calculating the income tax, then it is necessary to calculate the UST.

In accordance with paragraph 5 of Article 237 of the Tax Code of the Russian Federation, the amount of remuneration under copyright agreements taxed by the UST can be reduced by all documented expenses for their execution. If these expenses cannot be confirmed by documents, then the amount of remuneration can be reduced only by a certain percentage.

On the basis of clause 3 of Article 238 of the Tax Code of the Russian Federation, remuneration under civil law contracts is not subject to the UST in the part listed in the FSS.

Accident insurance premiums

Insurance premiums against accidents should be calculated, if provided for in the civil law contract itself, at the rates that the organization applies to its staff members.

If the contract does not provide for such insurance, then there is no need to charge premiums.

You can get acquainted in more detail with accounting and taxation in the field of conducting activities under construction contracts in the development of JSC "Intercom - Audit" "Contract".