Contract for the provision of legal services between individuals. An agreement between an individual and a legal entity I have the right, but I also have an obligation

If the cooperation between the employer and the employee is assumed to be permanent or on a more or less long-term basis, then an employment contract is concluded to formalize it. But if the employer is more interested in the result than in the process of cooperation, besides, the interaction is planned to be one-time, then the relationship goes into the civil law plane: a contract is signed.

contract with an individual

A contract with an individual is an extremely convenient form of cooperation, especially for an employer. All responsibility that the employer bears to the employee is limited only by the scope of the contract. Use it by downloading from the links below:

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Contract between legal entities

Between legal entities, this type of contract is also not uncommon. Compared with a similar contract concluded with an individual, it has a number of features, which, among other things, will be discussed below. In the meantime, save the files for yourself, they will definitely come in handy:

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Relying on the law

An agreement in accordance with which the customer (employer) gives the contractor (employee) a certain task with subsequent payment for the result, and there is work agreement.

The provisions that regulate this type of relationship are enshrined not in the Labor Code, but in the Civil Law Code (ch. 37-38 of the Civil Code of the Russian Federation). In addition, specialized legal acts are applicable to certain types of contracts, such as consumer protection, federal laws relating to architectural, investment activities, etc.

Contract with character

Features and differences of the contract of work from other types of coordinating documents:

  1. Conscience. The contract was concluded from the moment the parties agreed on the terms and sealed the promise to fulfill them with signatures. No further actions are required to start the contract.
  2. Reciprocity. Both parties are legally equal. The basis of contracts of this type is the initial mutual trust and good conscience.
  3. Compensation. Both parties, having fulfilled the contract, receive a certain profit.
  4. Divisibility of the subject. If the result obtained can be divided into several equal independent parts, the subject of the contract is considered divisible. An indivisible object implies the singleness of the result of the contractor's actions.

Contracts can take a variety of forms, but the most common are:

  • building;
  • domestic;
  • design;
  • municipal or state;
  • for scientific research.

A work contract is in many ways similar to other obligations, which provide for the performance of certain actions, but it has many unique features that make such a document a separate form of agreement.

№ Contract type Similarity to a contract Difference
Another treaty Work agreement
1 Contract of sale Under the contract, a thing (material object) is transferred You can transfer not only objects, but also rights, real estate, property complexes, as well as energy You can only transfer things (created or transformed)
Only the transfer of the subject matter of the contract is regulated The process of making or transforming a thing is regulated
Subjects of the contract - Things that have generic characteristics The subjects of the contract are individually defined
2 Service agreement The contractor performs certain actions as requested by the customer The activity may not have a materialized result (training, treatment, etc.) Only the material result of activity
3 Labor contract You can conclude one instead of the other, only with different legal consequences Internal labor schedule of the team The organization of the work of the contractor does not matter
Guaranteed salary regardless of performance Payment upon delivery
Normal working day Deadlines matter
The material base of the employer Production facilities belong to the contractor
Social benefits (vacation, sick leave, pension) Missing
What the employee creates belongs to the employer Before the transfer, the owner of the thing is the contractor

View from different sides

Parties to the contract 2: customer And contractor. They can be both individuals and legal entities, as well as individual entrepreneurs (in any combination of each other).

The law does not prohibit the involvement of additional performers - subcontractors. Then the first contractor will act as the general, responsible to the customer, while subcontractors are already responsible to him. If the subject matter of the contract is divisible, each subcontractor is liable for its share. In case of indivisibility, the responsibility of the subcontractors is joint and several.

REFERENCE! Relations between the general contractor and subcontractors are regulated by a separate document - a subcontract agreement.

Without which there will be no contract

In a work contract, the essential elements include the subject of the contract and the deadlines for completion. Another element that does not affect materiality is the price, sometimes compiled as an estimate. Let's consider these elements in more detail.

What subject are we talking about?

A work contract implies a certain subject - the result for which the contract was concluded. The result achieved must be tangible, separable from both sides. In addition, it should be possible to guarantee the quality of the result, it should depend on objective factors.

FOR EXAMPLE: the quality of the built foundation for the house depends on the materials used, comply with certain SNiPs, GOSTs and have a warranty period (that is, the foundation must last a certain period). But an English course, even if conducted by the best teachers using certified manuals, will not necessarily be learned by the students. Therefore, the latter cannot be the subject of a work contract, unlike the former.

So, the subject of a work contract can only be a thing or a property of this thing:

  • a newly created material object (for example, a manufactured table);
  • a new property of an already finished thing (for example, an improved or repaired device);
  • another result that has materialization (for example, developed documentation).

Set deadlines

The terms specified in the text are essential - without them, the contract will not be valid. It is necessary to mark the start and end dates of the work. It is allowed to set intermediate stages, especially in long-term contracts. Meeting the allotted time is the contractor's problem. But, if it is stipulated by the conditions, the dates can be moved at the initiative of both parties.

The speedy execution of the contract than indicated is at the discretion of the contractor. If the contract contains a clause on urgency, the lead time will be paid additionally.

IMPORTANT! When the customer sees that the contractor will definitely not meet the deadlines due to a late start or insufficient pace of work, we can withdraw from the contract and claim damages.

The reverse side also has the right to pay for the results of labor on time. If the customer a delays in accepting the work, evading contacts with the contractor, then the latter has the right, having informed the customer twice, a month after the expiration of the deadline, to sell the result of his work, taking the due amount for himself and sending the rest of the amount to the customer's account.

Everything has a price

For contractor agreements, cost is not a mandatory condition. Instead of putting down numbers, you can specify how the remuneration is set: usually it is labor costs plus pay for work. The price may not be indicated: in this case, the calculation takes place at similar prices for similar work.

FOR YOUR INFORMATION! The price is not necessarily fixed in monetary terms: by agreement, a certain service may be provided to the contractor or some property may be transferred.

If the contract is voluminous, lengthy and involving different types of work, it is more logical to draw up the cost with an estimate. Any party can make it. If the parties have not decided on the approximation of the estimate, it is by default taken into account as a solid one - that is, it is unacceptable to deviate from its provisions in the direction of excess.

NOTE! A contractor who has exceeded a firm estimate may be refused further cooperation (with compensation for the part of the work performed). But if the cost overrun is due to objective reasons, for example, an increase in the cost of consumables, the contractor has the same rights (Article 451 of the Civil Code of the Russian Federation).

I have a right, but also an obligation

The contractor is obliged:

  • comply with contractual terms and estimates;
  • to use their forces, means and materials for work, unless otherwise specified in the contract, while guaranteeing the proper quality of tools, equipment and materials;
  • perform the work with high quality (if the standards and terms of the guarantee are not specified in the contract, then the usual requirements for this category of items apply);
  • inform the customer about all circumstances that could affect the result (changes in the quality of materials, deadlines, estimates), suspending work until the customer clarifies the situation.

What can a contractor expect?

  • refusal of the customer and recovery of compensation;
  • if the quality is lower than required - refusal, requirement to replace the subject of the contract, correct defects, reduce the price, reimburse the costs of correction;
  • if the contractor did not inform the customer about the changed circumstances in a timely manner and continued the execution without agreement, then the reference to these circumstances will not be taken into account.

The customer is obliged:

  • in the case when the contract provides for a change in the quality of the thing, then the subject of the contract must be provided in a timely manner and in proper condition;
  • if the provision lies with the customer, then everything necessary must also be provided on time;
  • respond in a timely manner to requests from the contractor;
  • accept work on the acceptance procedure in a timely manner;
  • make a payment.

What is the customer risking?

  • compensation to the contractor in case of unilateral refusal to work;
  • suspension of work without timely provision (if agreed);
  • postponing or increasing the cost of work (if there are problems with facilitating work);
  • without checking the quality during transmission, appeal to the obvious shortcomings of the work.

We accept the result

The paper, which records the performance of the work by the contractor and satisfaction with it by the customer, is called the act of acceptance of the work performed. It is mandatory only for construction contracts (clause 4, article 753 of the Civil Code), but is also used in other agreements. This document can serve as evidence in case of litigation. Features of the content of the act are recorded in the contract and annexes:

  • the form of the contract (not legally defined);
  • the procedure for signing by the parties;
  • terms of signing;
  • persons authorized to sign;
  • liability of the parties for non-signing.

Manual for concluding a contract

The form of a work contract is not fixed by law, but civil practice has developed the most universal type of contracts of this type. The most important thing is to reach an agreement on all points, especially essential ones: it is then that the contract will be considered concluded (clause 1, article 432 of the Civil Code of the Russian Federation). The first thing to do when concluding a contract is to carefully work out the content, correctly formulating the main provisions. We will go through all the stages of drawing up such an agreement.

  1. Preamble wording. It is necessary to provide the full names of the parties to the agreement: indicate the details of legal entities and individual entrepreneurs, provide passport data of individuals.
  2. Subject of the contract. In the next paragraph, it is necessary to state what the task of the customer is. For details, you can refer to the appendices to the contract, where all the necessary qualities will be specified in detail.
  3. Terms of the contract. Indicate specific dates for the start and completion of work, if necessary - intermediate dates.
  4. Money matters. It is necessary to indicate the price of the work (in monetary or other equivalent), if an estimate is provided, agree on it and make a mark on the admissibility of excess (hardness). In this paragraph, it is desirable to specify the terms of calculation and the procedure for payments under the contract, the possibility of an advance, etc.
  5. Obligations and responsibilities of the parties. Despite the general acceptance of many norms, it is better to state them as specifically as possible, stipulating liability in case of failure to perform duties.
  6. Production. In this section, it is worth clarifying the procedure for complying with the requirements during the production of work and the customer's control over the execution process.
  7. Delivery and acceptance of works. It is necessary to provide for the conditions under which the transfer of the subject of the contract will take place, and especially the preparation of a corresponding separate document about this - an act of acceptance and transfer. In this paragraph, it is also necessary to indicate the timing of the signing of the act after the end of work.
  8. Guarantees. Here guarantees and guarantees under the contract, possible risks of the contractor and the customer are prescribed.
  9. Termination procedure and conditions better to clarify in a separate paragraph.

Don't make mistakes:

  • correctly qualify the work contract from other types of contractual relations;
  • determine on what legal norms the contract is based;
  • write down all the subjective moments of the contract in as much detail as possible;
  • pay special attention to the essential terms of the contract - the subject and terms (indicate them without fail and correctly determine them);
  • points 8 and 9 are very important, although they are not mandatory, it is better not to neglect them, since the incompleteness of the conditions on the quality and distribution of risks, liability for violation of the conditions can cause serious losses to both parties.

Manual for drawing up an act of acceptance of work

Clause 1 of Article 720 of the Civil Code states that the inspection of the result of the work and its acceptance must be carried out by the customer in the presence of the contractor, at the same time they sign the corresponding act. In order for the procedure to go smoothly, you need to pay attention to the correct preparation of the document. We provide step by step instructions.

  1. Name. The document is called the “Work Acceptance Certificate”, then you need to indicate which ones, as well as provide the details of the relevant contract.
  2. Date of preparation. It may differ from the end date of the work specified in the contract. It is better to agree on the date of acceptance and transfer in the text of the contract separately.
  3. Details of the parties. Names and details of legal entities, full name of individuals.
  4. Job details. Information about the type, volume and terms of the contract.
  5. Calculations. An indication of the value of the monetary or other measure of payment to the contractor.
  6. Signatures. Persons who have completed the act of acceptance and transfer of work or authorized to do so by the customer and contractor, indicating their positions, surnames and initials.
  7. Seal. It is not provided for by law, but is a business custom, there more that it contains the details of the customer.

IMPORTANT! If the act does not contain at least one of the listed items, it may be invalidated.

What if the job is not to your liking?

If shortcomings are revealed during the acceptance of work, the customer can include them in the act (clause 2 of article 720 of the Civil Code). If it is technically difficult (for example, such a section or column is not provided), the act should not be signed. Reasons for refusal to sign - finding defects - should be set out in a separate document, which is sent or handed over to the contractor.

If the shortcomings are hidden and revealed only during the operation of the handed over subject of the contract, the customer has the right to declare them within the period established by law.

The signed acceptance certificate deprives the customer of the opportunity to declare obvious shortcomings.

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Sample contracts with an individual for the provision of services

ATTENTION! View the completed sample contract with an individual for the provision of services:

You can DOWNLOAD samples of contracts with an individual for the provision of services using the links below:

General document form

The contract, the subject of which is the provision of services, is signed between two parties (customer, contractor). The contractor fulfills his obligations to the customer under the contract.

The agreement must specify the obligations and rights of the customer and the contractor, as well as describe the detailed transaction and the amount that the customer must pay the contractor after the execution of his part of the contract.

This type of contract can be concluded both with a legal entity and with an individual.

The legislation does not establish restrictions on the provision of services from various types of legal entities or entrepreneurs, although some types of activities require a license or permission from a legal entity not to carry out such activities, which the customer must be familiar with before signing the agreement.

Otherwise, the contract will be declared invalid, and it is possible that later you will have to deal with law enforcement agencies.

The service agreement is drawn up in writing, and the number of copies is determined by the number of parties to the agreement.

To recognize the contract as valid, the following information is included in it:

  • passport data and details of a document confirming the identity of an individual, indicating the place of residence and registration, as well as contact information (e-mail, phone). For legal entities - details in accordance with the charter of the organization;
  • a list of services provided, indicating the volume to be performed by the contractor under the contract, as well as the terms and procedure for execution, the cost of the services provided, the rights and obligations of the parties, penalties in case of non-fulfillment of the terms of the contract and other information;
  • signatures of all parties to the agreement, if the party is a legal entity, then the signature is sealed. And the powers of the representatives of the parties are confirmed by a power of attorney (notarized or ordinary). If the representative of a legal entity is the head of the organization, he needs: an extract from the Unified State Register of a legal entity, an order on his appointment, an employment contract, etc.

By signing the contract, all parties receive a copy of the document. The necessary documents are attached to the agreement: a schedule for the provision of services, an estimate, terms of reference, samples of documents that are drawn up by the parties during the execution of the contract, and so on.

Important! To confirm the fulfillment of the terms of the contract, the contractor must attach the documents that he collected during the execution of the contract (cost estimate, drawing, terms of reference, certificate of completion, etc.).

The legislative framework

When drawing up a contract with an individual for the provision of services, one must act in accordance with the legislation of the Russian Federation. And do not forget that this document has several options.

A contract for the provision of services for a fee is an agreement according to which the contractor fulfills certain requirements of the customer, and the customer, in turn, undertakes to pay for the work performed by the contractor.

A service is the result of an activity that has an intangible expression and is associated with the satisfaction of aesthetic and spiritual needs.

Obligations arising between the parties on the basis of an agreement are regulated by Chapter 39 of the Civil Code of the Russian Federation.

The provision of services may also be regulated by other legislative acts. For example, the service is associated with mobile communications, regulated by the law "On Communications". Agreements that are public are governed by the Consumer Rights Protection Law.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

Existing species

The legislation of the Russian Federation establishes that contracts concluded with individuals are civil law. It follows from this that with the help of a contract, legal relations arise, change and terminate.

There are two types of contracts:

  • paid services. The Contractor provides the service to the Customer, who subsequently undertakes to pay for it. For example, a medical organization undertakes to conduct an initial medical examination when hiring Ivanov L.L. The cost of the services provided is 5,300 rubles. Acceptance is carried out by obtaining the opinion of the therapist;
  • contract work. The Contractor undertakes to fulfill the list of construction works on the instructions of the Customer within a certain period of time. For example, Ambalov P.A. undertakes to replace the flooring in the apartment of Ivanov G.D. until December 10, 2018. The cost of the work is 25,000 rubles. Acceptance is made according to the act of work performed, which is signed by the parties.

Important! The customer in the case of the conclusion of such contracts should not supply the contractor with a workplace and consumables, and the fulfillment of obligations under the contract imposes all responsibility on the contractor.

The procedure for concluding an agreement with an individual

The conclusion of a contract for the provision of services is regulated by the legislation of the Russian Federation.

An individual can provide services to individuals and legal entities, with a number of differences depending on the party. Let's take a look at what the differences are.

The conclusion of contracts for the provision of services between individuals seems very simple, although there are a number of complex nuances.

For example, the form of the contract:

  • oral. If the cost is low and the amount of work is small, then it will be appropriate. For example, manicure, house cleaning, hair and nail extensions, haircuts, etc.;
  • written. This form is desirable for any contract, and for the amount of the contract, which exceeds 10 times the minimum wage, it is mandatory. There is no clear structure for the contract, although each type of contract has its own recommendations: what clauses should be included, etc.;
  • notary certified. This form is required only if the person entering into the contract is unable to sign it on their own due to illness or a physical defect. In this case, the signature is put by the representative, indicating the reason for such a situation, and the notary certifies the contract.

Although in some cases notarization of transactions is mandatory. For example, an annuity agreement, a mortgage agreement, a will.

Watch the video. Service agreement:

What to pay attention to

  • the performer systematically carries out this activity, he is obliged to officially register himself as an individual entrepreneur;
  • when signing a contract with an organization, it is necessary to check the authority of the person who signs it. In other situations, title documents establish restrictions on the powers of the director.

For example, the charter of a legal entity establishes that a transaction worth more than 1.5 million rubles is concluded only with the consent of the founders of the legal entity.

This means that such a transaction is concluded only if there is a protocol of the meeting of founders:

  • the legislation does not establish the mandatory allocation of the amount of tax, although, in order to avoid problems with the tax office, it is worth clarifying in the contract after the amount of the contract “VAT is not subject to”;
  • if it is necessary to involve other persons for the performance, then this should be prescribed in the contract;
  • the execution of the contract is confirmed by the act of acceptance and delivery of the work performed, which is signed by the parties to the agreement.

Validity periods

Service contracts, like any other document, have an expiration date. If the contract does not set a date, then it is considered to have entered into force after signing by the parties.

Please note! The term of termination of the contract is indicated in the text or determined by the fulfillment of the mutual obligations of the parties to the contract, that is, the services are performed, the funds are paid, and the parties have no claims.

Taxation

Legislative norms of Russia do not prohibit individuals from providing services under a contract, even if this citizen is not registered as an individual entrepreneur. If an individual does not want problems with the law, he should pay tax on the income received.

If the Contractor is an individual and the Customer is a legal entity, then the obligation to pay taxes lies with the customer. In other cases, an individual pays taxes on his own.

The following taxes are withheld from the income of an individual, which is received from the performance of the contract:

  • personal income tax. 13% of the amount of money established in the agreement for residents. 30% for non-residents of the Russian Federation;
  • contribution to the Russian Pension Fund. 22% of the amount specified in the contract;
  • contribution to the Compulsory Medical Insurance Fund. 5.1% of the amount specified in the contract.

LLC agreement with an individual

According to the norms of the Civil Code of the Russian Federation, individuals can enter into agreements with LLC only in writing. There are no clear requirements for the structure of the document, however, each agreement must contain a number of mandatory details and reflect the specifics of a particular transaction. When drawing up a contract, one should be guided by the rule - the more detailed the terms of cooperation are, the easier it is to avoid conflicts and protect your own interests.

LLC agreement with an individual: main points

  • information about the parties;
  • the subject of the transaction (what exactly and under what conditions the parties undertake to perform);
  • duration of the agreements;
  • rights, obligations and responsibilities of the parties;
  • transaction value, payment method;
  • the procedure for the transfer of property / performance of work / provision of services;
  • fines and penalties for non-compliance with the conditions;
  • grounds for early termination of cooperation;
  • additional conditions.

In addition, in the sample agreement between an LLC and an individual, a number of applications should be listed - an act of acceptance and transfer of an object, an act of acceptance of work performed, an invoice, a protocol of disagreements, a protocol of reconciliation of disagreements, an additional agreement.

Agreement between an individual and LLC: sample 2020

If the subject of the agreement is an object, the text of the document should describe its characteristics in as much detail as possible. This is especially true for contracts of sale, lease, rental. If an LLC concludes a contract for the provision of services with an individual, the document must clearly state what exactly and in what time frame the second party must perform. For deviation from the schedule, the customer may recover from the contractor a fine in the prescribed amount.

An agreement between an LLC and an individual may also involve the performance of work. The enterprise can hire any citizen for the repair of premises, landscaping, construction and other tasks. In such an agreement, it is necessary to indicate the full list of works that the contractor must complete within the stated time frame, as well as the amount of remuneration.

We offer you to download not just a sample LLC agreement with an individual, but a ready-made document that will only have to be agreed and signed. Enter the data in the template and get the text of the agreement that reflects the specifics of your transaction.

Quite often, organizations in the course of business conclude civil law contracts for the provision of services with individuals who are not individual entrepreneurs. You will learn about what tax consequences the parties to such an agreement have in this article.

Organizations quite often resort to such a form of relationships with individuals as the conclusion of a civil law contract. This contract may also be offered to be concluded by an employee of the organization, for example, if he replaces an employee who has gone on vacation.

An organization can conclude a civil law contract with an entrepreneur, as well as with a citizen who is not registered as an entrepreneur.

It happens that an individual enters into a civil law contract with an organization- the manufacturer of products and its conditions provide for the promotion of the products of this organization to the market. An individual acts under such an agreement as an intermediary when concluding an agreement between the manufacturer of the goods and the buyer.

For the services rendered, an individual receives remuneration in the form of a certain percentage of the products sold by the organization with his help.

As a rule, an intermediary agreement or a service agreement is concluded.

As you can see, there are many possible options. Is it possible to take into account the amount of remuneration paid to an individual as an expense and what taxes are subject to this remuneration?
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First of all, it must be said that the organization has the right to conclude a civil law contract with an individual who is not an individual entrepreneur.

A contract for the provision of services for a fee, provided for in Chapter 39 of the Civil Code of the Russian Federation, may be concluded with an individual.

By contract for the provision of services the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services (clause 1, article 779 of the Civil Code of the Russian Federation).

Besides, an intermediary agreement can also be concluded with an individual, in particular agency, in accordance with Chapter 52 of the Civil Code of the Russian Federation.

Under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal (clause 1, article 1005 of the Civil Code of the Russian Federation).

At the same time, under a transaction made by an agent with a third party on behalf of and at the expense of the principal, the rights and obligations arise directly from the principal.

Often a contract is concluded with an individual(Chapter 37 of the Civil Code of the Russian Federation).

Under a work contract, one party (contractor) undertakes to perform certain work on the instructions of the other party (customer) and hand over its result to the customer. And the customer undertakes to accept the result of the work and pay for it (clause 1, article 702 of the Civil Code of the Russian Federation).

INDIVIDUAL IS NOT AN EMPLOYEE OF THE ORGANIZATION

The amount of remuneration paid to an individual under a civil law contract is included by the customer in the composition of labor costs on the basis of clause 21 of Art. 255 of the Tax Code of the Russian Federation.

In accordance with this rule, labor costs include labor costs for employees who are not on the staff of the taxpaying organization for the performance of work under concluded civil law contracts (including work contracts), with the exception of wages under civil law contracts. - legal nature, concluded with individual entrepreneurs.

Please note that according to this rule, an organization has the right to take into account only the costs of paying remuneration under civil law contracts with individuals who are not employees of this organization.

In labor costs under paragraph 21 of Art. 255 of the Tax Code of the Russian Federation, only remuneration under civil law contracts with individuals who are not employees of this organization can be included.

Remuneration under a civil law contract must be paid on the basis of the following documents.

If a service agreement is concluded between the parties, the parties must sign an act confirming the provision of the service.

If an agency agreement is concluded between the parties, an individual is obliged to submit a report on the execution of the agreement (Article 1008 of the Civil Code of the Russian Federation).

Remuneration received by an individual under a civil law contract is subject to personal income tax (subclause 6 clause 1 article 208 of the Tax Code of the Russian Federation).

At the same time, the obligation to calculate, withhold and pay the amount of tax to the budget lies with the organization, since in this situation it is a tax agent (clause 1, article 226 of the Tax Code of the Russian Federation).

In addition, the remuneration paid to an individual under a civil law contract, by virtue of paragraph 1 of Art. 236 of the Tax Code of the Russian Federation is subject to UST taxation.

Note that the tax base for the UST (in terms of the amount of tax payable to the Social Insurance Fund of the Russian Federation) does not include remuneration paid to individuals under civil law contracts (clause 3 of article 238 of the Tax Code of the Russian Federation).

That is, the organization pays the UST in the part to be credited to the federal budget and to the mandatory medical insurance funds.

From the amount of remuneration under a civil law contract, UST is not paid in the part payable to the Social Insurance Fund.

In addition, remuneration paid to an individual under a civil law contract is subject to taxation of insurance premiums to the Pension Fund of the Russian Federation in accordance with paragraph 2 of Art. 10 of the Federal Law of December 15, 2001 N167-FZ "On Compulsory Pension Insurance in the Russian Federation".

Regarding the payment of contributions to the FSS of Russia from accidents at work, we note the following.

According to paragraph 1 of Art. 5 of the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases", individuals performing work on the basis of a civil law contract are subject to compulsory social insurance against industrial accidents and occupational diseases, if, in accordance with the specified contract, the policyholder is obliged to pay insurance premiums to the insurer.

Thus, if a civil law contract concluded by an organization with citizens does not provide for the payment of insurance premiums by the organization to the Social Insurance Fund of the Russian Federation, then the organization does not have an obligation to pay these contributions.

If such an obligation is provided for by a civil law contract, the organization is obliged to pay contributions to the FSS of Russia.

Example.

The organization has entered into a service agreement with an individual who is not an employee of the organization.

Under the terms of the contract, an individual provides services to the organization, and the organization pays a remuneration in the amount of 10,000 rubles for the services provided.

The contract does not provide for the obligation of the organization to pay insurance premiums to the FSS of Russia.

In this situation, the organization has the right to take into account the amount of remuneration paid to an individual as part of expenses (clause 21, article 255 of the Tax Code of the Russian Federation).

The organization is obliged to calculate and withhold personal income tax in the amount of 1300 rubles.
UST is paid in the following amount:
to the federal budget - 2000 rubles. (twenty%);
in the FSS of Russia - not paid;
to the federal FOMS - 80 rubles. (0.8%);
to the territorial FOMS - 200 rubles. (2%).
Total: UST is paid in the amount of 2280 rubles. (22.8%).
Insurance premiums for mandatory pension insurance will amount to 1,400 rubles. (fourteen%).

At the same time, the amount of UST payable to the federal budget is reduced by the amount of insurance premiums to the Pension Fund of the Russian Federation (clause 2, article 243 of the Tax Code of the Russian Federation).

Contributions to the FSS of Russia are not charged, since this is not provided for by the agreement.

INDIVIDUAL - EMPLOYEE OF THE ORGANIZATION

In the event that a civil law contract is concluded with an employee of an organization, the costs of paying remuneration when calculating income tax can be taken into account as other expenses related to production and sales, on the basis of subpara. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia also speaks about this in its letter dated 19.01.2007 N 03-04-06-02 / 3.

It is necessary that these expenses comply with the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, i.e. they must be substantiated and documented.

In addition, for the purpose of taxation of profits, civil law contracts should not imply the performance of work (rendering of services) that are performed under employment contracts.

When concluding a civil law contract with an employee, the organization must ensure that under this contract no work is performed (or services are not provided) that are performed by the employee under the employment contract.

It should be noted that a little earlier, the Ministry of Finance of Russia was of the opinion that the legislation does not provide for the remuneration of employees under work contracts that are on the staff of the organization, and therefore, these expenses cannot be taken into account when determining the tax base for corporate income tax (see letter from the Ministry of Finance Russia dated November 23, 2006 N 03-03-04/1/792).

Personal income tax, insurance premiums for mandatory pension insurance and contributions to the FSS of Russia will be accrued in the same manner as provided for in the case of an agreement with an individual who is not an employee of the organization.

The taxation of the amount of UST remuneration will depend on whether it is possible to take into account the amount of remuneration as part of expenses when calculating income tax.

In the event that the amount of remuneration cannot be included in expenses, this amount will not be subject to UST taxation (clause 3 of article 236 of the Tax Code of the Russian Federation).

Example.

The organization entered into a contract with the employee for the time he was on his next vacation. Under the terms of the contract, the employee performs the same work that is provided for by the employment contract.

In this situation, the organization is not entitled to take into account the payment under the work contract as an expense when calculating income tax.

At the same time, these payments by virtue of paragraph 3 of Art. 236 of the Tax Code of the Russian Federation will not be subject to UST taxation. Accordingly, the amount of remuneration is not subject to taxation of insurance premiums for compulsory pension insurance.

But the organization is obliged to calculate, withhold and transfer personal income tax from the amount of remuneration to the budget.

Insurance contributions to the FSS of Russia are not charged.

ENTEPRENEUR

The remuneration paid to an individual entrepreneur under a civil law contract is taken into account as part of expenses when calculating income tax as other expenses related to production and sale (subparagraphs 36, 41 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation), or as material expenses (signature 6, clause 1, article 254 of the Tax Code of the Russian Federation).

In the event that an organization enters into a civil law contract with an individual who is an individual entrepreneur, the organization has no obligation to withhold and transfer personal income tax to the budget (subclause 1, clause 1, article 227 of the Tax Code of the Russian Federation).

In addition, the organization does not accrue UST for the amount of remuneration paid to an individual entrepreneur (clause 1 of article 236 of the Tax Code of the Russian Federation), since the entrepreneur is an independent payer of this tax.

However, in this case, the organization needs to obtain confirmation that the individual really has the status of an individual entrepreneur.

To do this, you should request from the entrepreneur a copy of the certificate of registration as an individual entrepreneur and an extract from the Unified State Register of Individual Entrepreneurs.

Accordingly, insurance premiums for compulsory pension insurance are not charged on the amount of remuneration paid to an individual entrepreneur.

And the payment of insurance premiums to the FSS of Russia depends on whether this obligation is provided for by the contract between the organization and the entrepreneur.

Example.

The organization entered into a contract with an individual entrepreneur, under the terms of which the entrepreneur performs repair work for the organization, and the organization pays the entrepreneur a remuneration in the amount of 20,000 rubles.

The contract does not provide for the payment of insurance premiums to the FSS of Russia.

The amount of remuneration is taken into account by the organization as an expense when calculating income tax.

The organization does not withhold personal income tax from the amount of remuneration.

UST, insurance premiums for mandatory pension insurance, insurance premiums to the FSS of Russia are not charged by the organization.

ILLEGAL BUSINESS?

For the organization there are no restrictions on the right to conclude a civil law contract with an individual.

Are there any negative consequences for the individual, who is not an individual entrepreneur, providing services to the organization?

Entrepreneurial activity is an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services (clause 1, article 2 of the Civil Code of the Russian Federation).

A citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur (clause 1, article 23 of the Civil Code of the Russian Federation).

Thus, in accordance with the norms of civil law, a citizen has the right to engage in entrepreneurial activity only if he is registered as an individual entrepreneur.

The Ministry of Finance of Russia, in its letter dated September 22, 2006 N 03-05-01-03 / 125, indicated that the law connects the need to register an individual as an individual entrepreneur with the implementation of a special kind of activity, and not just with the commission of transactions for compensation. The mere fact that a citizen makes transactions on a reimbursable basis for recognizing a citizen as an entrepreneur is not enough if the transactions he makes do not form an activity.

The presence in the actions of a citizen of signs of entrepreneurial activity may be evidenced, in particular, by the following facts:

Production or acquisition of property for the purpose of subsequent profit from its use or sale;

Accounting for business transactions related to the implementation of transactions;

The interconnection of all transactions made by a citizen in a certain period of time;

Stable relationships with sellers, buyers, other contractors.

In the situation under consideration, in order to determine whether the activity of an individual is entrepreneurial, the presence of the listed facts is necessary, and it is also necessary to assess the fact whether an individual systematically receives profit from such activities.

Example.

At the time of being on the next annual leave, the employee entered into a contract with the employer.

Under the terms of the contract, the employee performs the same work that is provided for by the employment contract.

In this situation, there is no entrepreneurial activity, since there is no its main feature - the systematic receipt of profit from the performance of work.

Example.

The organization has entered into a service agreement with an individual, under the terms of which the individual contributes to the promotion of the organization's products to the market, acting as an intermediary in concluding an agreement between the manufacturer and the buyer.

An individual has stable business relationships with product buyers.

As a result of the execution of the contract, the manufacturer concludes contracts with buyers during the year. An individual acts as an intermediary in the conclusion of these contracts.

In this case, entrepreneurial activity will take place, since an individual systematically receives profit (remuneration) for the services provided.

In addition, there is a feature identified by the Russian Ministry of Finance, namely, stable ties with buyers.

We note that, by virtue of the first part of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation, carrying out entrepreneurial activities without state registration as an individual entrepreneur entails the imposition of an administrative fine in the amount of 5 to 20 minimum wages (i.e., from 500 to 2000 rubles).

However, regardless of whether an individual carries out entrepreneurial activities or not, if he is not registered as an entrepreneur, this will not affect the organization's tax obligations in any way.

E. Karsetskaya, ACDI "Economics and Life"

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A sample agency agreement concluded between a legal entity and an individual. The principal is not entitled to conclude similar agreements with other persons.

AGENCY CONTRACT

in a person acting on the basis of, hereinafter referred to as " Principal”, on the one hand, and gr. , passport: series, No., issued, residing at: , hereinafter referred to as " Agent”, on the other hand, hereinafter referred to as the “Parties”, have concluded this agreement, hereinafter “ Treaty" about the following:

1.

SUBJECT OF THE CONTRACT

1.1. Under this agreement, the Principal instructs, and the Agent undertakes to perform on behalf and at the expense of the Principal, legal and other actions specified in clause 2.1 of this agreement, and the Principal undertakes to pay the Agent a fee for the execution of this instruction.

1.2. This agreement is valid in the territory.

2. RIGHTS AND OBLIGATIONS OF THE PARTIES

2.1. The agent undertakes:

  • perform other actions on behalf of the Principal.

2.2. The Agent is obliged to execute the assignment given to him in accordance with the instructions of the Principal. The instructions of the Principal must be lawful, feasible and specific.

2.3. The agent is obliged to perform the actions specified in clause 2.1 of the agreement personally and is not entitled to conclude sub-agency agreements with other persons.

2.4. The Agent is obliged to inform the Principal at his request of all information about the progress of the execution of the order.

2.5. Everything received by the Agent from third parties for transfer to the Principal The Agent is obliged to transfer to the Principal no later than.

2.6. The Agent is responsible for the safety of documents, property and material assets received by him from the Principal or third parties in the process of execution of this agreement.

2.7. After the execution or termination of this agreement, the Agent is obliged to immediately return to the Principal the powers of attorney, the validity of which has not expired, and submit a report on the progress of the execution of the order in the form approved by the Principal.

2.8. The Agent is also obliged to perform other duties that, in accordance with this agreement or the law, are assigned to the Agent.

2.9. The principal is obliged:

2.9.1. Issue a power of attorney to the Agent to perform the actions specified in clause 2.1 of this agreement.

2.9.2. Immediately accept the Agent's report, all documents provided by him and everything executed by him in accordance with the contract.

2.9.3. Provide the Agent with everything necessary to fulfill this contract.

2.9.4. Pay the Agent the remuneration stipulated by this Agreement.

3. PAYMENT PROCEDURE

3.1. The Agent's remuneration under this Agreement is RUB.

3.2. The remuneration is paid to the Agent in the following order: .

4. LIABILITY UNDER THIS AGREEMENT

4.1. In case of non-fulfillment or improper fulfillment by one of the parties of obligations under this agreement, the parties shall be liable in accordance with applicable law.

4.2. In case of loss or failure to provide the Principal with the property of the Principal held by him or funds intended for transfer to him, the Agent shall be liable in the amount of the actual damage (the value of the lost or untransferred property and (or) the amount of funds).

4.3. In case of delay in providing the Agent with the remuneration due to him, the Principal is obliged to pay to the Agent a penalty in the amount of % of the debt amount for each day of delay.

4.4. In case of violation by the Agent of any terms of this agreement, he shall pay the Principal a fine in the amount of rubles. The payment of the fine is carried out by deducting by the Principal the appropriate amounts of money from the Agent's remuneration.

5. FORCE MAJOR

5.1. 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 this agreement, which the parties could not foresee or prevent.

5.2. In the event of the occurrence of the circumstances specified in clause 5.1 of this agreement, each party must immediately notify the other party in writing about them. The notice must contain data on the nature of the circumstances, as well as official documents certifying the existence of these circumstances and, if possible, assessing their impact on the fulfillment by the party of its obligations under this agreement.

5.3. In cases of occurrence of the circumstances provided for in clause 5.1 of this agreement, the deadline for the fulfillment by the party of obligations under this agreement is extended in proportion to the time during which these circumstances and their consequences operate.

5.4. If the circumstances listed in clause 5.1 of this agreement and their consequences continue to operate for more than a month, the parties conduct additional negotiations to identify acceptable alternative ways to fulfill this agreement.

6. DISPUTES RESOLUTION

6.1. All disputes and disagreements that may arise between the parties on issues that have not been resolved in the text of this agreement will be resolved through negotiations.

6.2. If disputes are not resolved in the process of negotiations, disputes are resolved in the manner prescribed by current legislation.

7. AMENDMENT AND TERMINATION OF THE CONTRACT

7.1. This agreement may be amended or terminated by written agreement of the parties, as well as in other cases provided for by law and this agreement.

7.2. The Principal has the right to terminate this agreement at any time by sending a written notice to the Agent days in advance. In case of cancellation of this agreement, the Principal is obliged immediately after sending a notification to the Agent to dispose of his property, which is under the control of the Agent, and no later than days to pay the remuneration due to the Agent for the actions performed by him before the termination of the agreement and reimburse the expenses actually incurred by him in connection with the execution of the order Principal.

7.3. The Agent has the right to terminate this agreement at any time by sending a written notice to the Principal days in advance. The Agent is obliged to take measures necessary to ensure the safety of the Principal's property. The Principal must immediately dispose of his property, which is under the control of the Agent, pay the remuneration due to the Agent for the actions performed by him before the termination of the contract and reimburse the expenses actually incurred by him in connection with the execution of the Principal's order.

8. FINAL PROVISIONS

8.1. In all other respects that are not provided for by this agreement, the parties are guided by the current legislation of the Russian Federation.

8.2. Any changes and additions to this agreement are valid provided that they are made in writing and signed by duly authorized representatives of the parties.

8.3. All notices and communications under this agreement must be sent by the parties to each other in writing.

8.4. This agreement comes into force from the moment of its signing by the parties.

8.5. This agreement is made in two copies, having equal legal force, one copy for each of the parties.

9. LEGAL ADDRESSES AND DETAILS OF THE PARTIES

Principal Jur. address:Postal address:TIN:KPP:Bank:Payment/account:Correspondent/account:BIC:

Agent Registration:Postal address:Passport series:Number:Issued by:By:Phone:

10. SIGNATURES OF THE PARTIES

Principal _________________

Agent _________________

How to conclude a contract for the provision of services between individuals

Having a contract for the provision of services will save you time and nerves. A properly concluded contract will allow you to stipulate all the essential conditions and help protect you from not the most favorable consequences in the future.

Rules for concluding contracts between individuals

An agreement is an agreement between two or more persons to establish, change or terminate civil rights and obligations (Article 420 of the Civil Code of the Russian Federation). The Civil Code provides a list of types of contracts. An important place is occupied by the contract for the provision of services. It can be concluded between legal entities, a legal entity and an individual, as well as between individuals.

Enter into an agreement in writing or orally

The specified contract can be concluded between individuals, both in simple written form and orally.

The last form does not mean that the contract is invalid. The oral form can only complicate the process of proving its individual conditions in the case of a case being considered in court.

Despite this, the legislation of the Russian Federation establishes a list of contracts, the conclusion of which must be carried out only in writing. This list includes a contract for the provision of services concluded between individuals, provided that the amount of the contract exceeds the amount of the minimum tax-free income of citizens by twenty or more times.

Terms of the contract for the customer

If you are a customer, the contract should highlight a few points.

Subject of the contract

Price and payment procedure

If the service will be provided to you, then the best payment option for you will be payment after the fact, that is, after the parties sign the act of services rendered (you will understand what you are paying for). It is also possible to pay in advance. In this case, you can specify any percentage or determine a specific amount that you are ready to pay before the start of the provision of services. The order of payment can be any, but it is worth remembering that clearly defined terms will help to avoid unpleasant moments in proving your case in court.

Terms of service provision

Perhaps this is the main condition that should be prescribed. Deadlines need to be very specific. For example: "services must be performed before such and such a date" or "services must be provided within such and such number of days from such and such a moment." An important feature of the contract for the provision of services is the definition of the term for the provision of services.

It is not recommended to prescribe the term in this way: "The service must be completed within 5 days from the date of the prepayment." The courts of the Russian Federation interpret this wording ambiguously and there are cases when the contract is recognized as not concluded only because, under such a condition, the terms are considered not agreed as one of the essential terms of the contract.

The moment of signing the act of services rendered

If you are a customer, it is proposed to avoid including in the contract such a condition as: “If the customer fails to sign the act within 4 days from the moment the contractor sends it / the service is completed, the service is considered to be provided properly and the customer’s claims are not accepted.” You may not have time to sign the act within this period for some reason, or the service will be provided, of inadequate quality and you will not want to sign the act, but if such a condition exists, you will be forced to accept the work and, moreover, pay for it.

Responsibility of the parties

Responsibility can be provided both in accordance with the law, and a greater or lesser amount of liability can be agreed with the contractor. Moreover, if you are a customer, it would be more correct not to prescribe responsibility for the delay in making an advance payment.

Terms of the contract for the contractor

Subject of the contract

It is necessary to clearly specify all the details of the service provided.

Price and payment procedure

If you will provide the service, then the best payment option for you will be prepayment. You can provide for both a 100% prepayment and any other, even indicating the specific amount that you would like to receive before the start of the provision of services (so you can be sure that the customer needs your work). The order of payment can be any, but it is worth remembering that clearly defined terms will help you avoid unpleasant moments in proving your case.

Terms of service provision

Deadlines must also be specified very specifically, as in the case of drawing up a contract by the customer. This clause must be drawn up by analogy with the customer's contract.

Signing the act of services rendered

If you are a contractor, it is proposed to include the following condition: “In the event that the customer does not sign and does not provide a reasoned refusal to sign the act within 4 days from the moment the contractor sent it / the end of the provision of services, the act is considered signed by the parties, and the service is considered to be provided properly and claims customer are not accepted. This wording in the contract will protect you from unscrupulous customers who do not want to pay for your services.

Responsibility of the parties

Responsibility can be provided both in accordance with the law, and a greater or lesser amount of liability can be agreed with the customer. Moreover, if you are a contractor, it would be more correct to prescribe responsibility for both the delay in making an advance payment and for the delay in the final settlement.

Number of crimes in Russia

Back to Contract of agency

An agency agreement between legal entities, a sample of which can be found on our website, is, in general terms, an instruction from one company to another on its behalf to perform one or another amount of specific actions.

In essence, one organization instructs another to do something on its own behalf and for its own benefit. The reason for concluding an agency agreement is often the impossibility of being present at the place of the transaction, as well as the lack of information on the issue to be resolved.

It turns out that one person acts as a party to the transaction not independently, but through another person.

The parties to the assignment are called the principal and the attorney. Thus, the attorney enters into a legal transaction, or performs any other actions, and the obligations under this agreement arise from the principal, since it was he who authorized the attorney to complete the transaction.

A contract of agency between legal entities is similar to a contract. Both that and other document consists on commission of any concrete actions.

As for the term, it may be specified in the contract, or it may not be specified. This is possible if the logical completion of the term of the contract coincides with the completion of the fulfillment of its obligations under this agreement.

However, there are more similarities here with the commission agreement. When an agent acts on behalf of a commission agent, for example, sells his goods, and for this he receives only a certain remuneration. In this case, all the proceeds received from the sale belong to the commission agent, that is, the owner of the goods.

Antananarivo

The agent is not the owner.

The mandate is a contract of representation, which is recognized and regulated by the Civil Code. The rights and obligations at its conclusion arise immediately for both parties. In such an agreement, it is necessary to distinguish between the concept of attorney's costs and the concept of his remuneration.

For example, an agency agreement may be gratuitous when it does not stipulate the remuneration that the attorney must entrust. However, in connection with the need to perform any actions in favor of the principal, the attorney may incur costs. Reimbursement of these costs according to the Civil Code lies with the principal.

With all its features, the order is not a power of attorney. That is, when concluding this agreement, a power of attorney must be additionally issued to the attorney, which will confirm his authority and on the basis of which he will be able to exercise his authority.

An agency agreement between legal entities is concluded according to a standard model and is regulated by the norms of Chapter 49 of the Civil Code of the Russian Federation. The essence of the agreement is that one party undertakes to perform certain legal actions on behalf and at the expense of the other party.

A competently drawn up contract of agency between legal entities allows you to organize a commercial representation on mutually beneficial terms, and also protects the interests of both parties as much as possible. Important: the attorney can perform duties only on the basis of a power of attorney issued by the principal.

The agreement is drawn up in a simple written form. Its essential condition is the subject. By law, an agency agreement between legal entities may be free of charge.

A well-written agreement contains the following points:

Names of the parties, their addresses and other details;

List of legal and other actions that the attorney undertakes to perform;

The duration of the agreement;

Deadline for fulfillment of obligations;

Rights, obligations and responsibilities of the parties;

The order of delivery and acceptance of works;

Cost and settlement procedure (if the contract is not free of charge);

Ways to resolve conflicts.

Please note that the commission agreement is similar to the commission agreement. In the first case, the attorney acts on behalf of the principal, and in the second case, he does not become a party to legal relations between the principal and a third party.

An agreement between an enterprise and a citizen is concluded in a simple written form and has a similar structure. The document consists of details of the parties, description of the subject, cost and other important conditions.

Storage agreement
Insurance contract
Loan agreement
Loan agreement
Pledge agreement

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Antananarivo

Proper execution of the transaction is a guarantee of proper fulfillment by the parties of all their obligations. This is especially true in situations where one of the parties to the agreement is a citizen.

Legal regulation

If a citizen or organization wishes to conclude a contract with an individual, then you should first familiarize yourself with the norms of articles 702 - 729 of the Civil Code of the Russian Federation, which contain general provisions on the procedure for executing this transaction.

Also, the company should study the provisions of the legislation governing the procedure for collecting taxes under contracts with individuals and social insurance issues.

In what cases is it?

The performance of any work on a reimbursable basis is familiar to almost every person. The execution of the contract may consist of the following actions:

  • the manufacture of a new item (for example, the creation of furniture);
  • upgrading a thing (for example, installing additional equipment in a car, changing any characteristics of an object);
  • other work (for example, development of project documentation for construction).

Work under a work contract concluded with an individual must be strictly defined by a specific task. An employee hired in accordance with the requirements of labor legislation performs all tasks stipulated by his job description and other internal documents. For example, a painter is invited to paint the walls of a building and, accordingly, performs any painting and plastering work that needs to be done.

Drawing up such an agreement is possible if the work performed by a citizen is of a one-time nature. Otherwise, the relationship of the parties will be recognized as labor relations. An example of such a work contract is the employment of a seller in a store - in such a place, activities for the sale of goods will always be in demand.

Document Form

The legislation does not provide for a special clause regarding the form of a work contract with an individual. Organizations try to make such documents in writing to facilitate the calculation of expenses and protect themselves from improper performance of work.

Often, a work contract is concluded between individuals in the form of an oral agreement. An example is the urgent repair of clothes or the production of a duplicate key. Terms of work performance are negotiated separately, the fact of performance of work and its payment is confirmed by the issuance of a check.

In 2017, more and more contracts with individuals are in the form of written agreements, as the parties can easily find a suitable sample on the Internet.

Agreement conditions

You can draw up a contract with an individual on your own, taking any sample as a basis. If the formulation of the provisions of the document is difficult, then it is better to seek the help of lawyers.

Essential conditions

The legislation contains several mandatory requirements for this document. Without fail, in a work contract of any nature, including with an individual, it is necessary to prescribe the terms for the performance of work and their cost. If this is not done, the agreement will be considered not concluded, that is, without legal force.

Usually indicate the start date of the agreement and the date when the contractor must transfer the required result to the customer. If this condition is not met, penalties will be applied to the contractor.

In some cases, the countdown of the term of the contract with physical. face begins after a certain event. For example, from the moment of transfer of tolling raw materials by the customer.

Rights and obligations of the customer

The customer has the authority to demand that the work be completed within the time period specified in the agreement.

The customer is obliged to accept the work and pay for it in accordance with the requirements of the agreement. He must also assist the performer, for example, provide him with the necessary information.

If an individual does not have the status of an individual entrepreneur, then the customer, when paying money under a work contract, should withhold the amount of personal income tax. This should be done by the accounting department of the customer. Also, contributions to the Social Insurance Fund and the pension fund must be withheld from the remuneration under a work contract with an individual, as if the citizen were on the staff of the company.

If the contract is signed with an individual registered as an individual entrepreneur, then the citizen will pay taxes on his own.

No additional action is required for the customer.

Rights and obligations of the performer

The citizen must carry out the work within the agreed time and in accordance with the quality requirements for the product under normal conditions.

Separately, the possibility of reassigning certain operations to other employees is stipulated. Especially often, the involvement of third parties is observed in construction contracts with individuals.

The Contractor has the right to demand to accept and pay for the work performed. If the obligation of the customer to provide the contractor with any materials or documents is envisaged, then the contractor should be able to demand the transfer of these things.

Service Agreement

The civil law provides for the procedure for processing the most common types of transactions. And a contract with an individual cannot be concluded for services. The result of the implementation of such an agreement must be materialized. That is, it can be seen, touched or otherwise felt.

If an individual needs legal advice or expert assessment, then a contract for the provision of services is concluded, and not an agreement for the performance of a contract. They are completely different documents.

If an organization has entered into a contract with an individual, but the subject was not work, but the provision of certain services, then the rules of Chapter 39 of the Civil Code of the Russian Federation will apply to such legal relations.

If you need qualified advice in relation to your situation, call the number listed at the top of the page, or send a question through the form at the bottom right of the screen. Our specialized lawyer will promptly answer and solve your problem!

Related Articles

Home / Note / Registration of contractual relations between an individual and a legal entity

In recent years, there have been more and more cases where individuals provide intermediary services to legal entities. The conclusion of such contracts is due to the desire of individuals to earn. Legal entities often enter into this kind of relationship, because receive some economic benefit. Such transactions are found in many sectors of the economy. How to properly arrange such a relationship, we will consider below.

Contractual relations for the provision of intermediary services are best drawn up in the form of an order, by concluding contract of agency between a legal entity and an individual.

According to p.p. 1, 2 art. 971 of the Civil Code of the Russian Federation, under an assignment agreement, one party (attorney) undertakes to perform on behalf and at the expense of the other party (principal) certain legal actions. The rights and obligations under the transaction made by the attorney arise directly from the principal.

In our case, the party to the contract is individual(not having the status of an individual entrepreneur), which imposes an obligation on a legal entity at the conclusion of the contract withhold personal income tax from the first remuneration, which will be 13% of the attorney's fee. The parties may agree on the inclusion / non-inclusion of tax in the cost of remuneration of an individual. Thus, there are 2 options for paying for intermediary services. Consider the above situation with an example:

  • Citizen A concluded with company B commission agreement, the cost of services for which is equal to 10 000 rubles. A separate clause of the contract provides obligation of company B to pay 13% (personal income tax) for an individual in excess of the cost of services. Then, in addition to paying the cost of services in the amount of 10,000 rubles, company B undertakes to pay a tax in the amount of 1,300 rubles for the other party to the contract.

➙ Most often there are contracts in which the cost of services initially includes the amount of tax. In this case, the cost of services under the contract will be 11,300 rubles, including personal income tax.

➙ meet and reverse situations, in which the payment of personal income tax by the parties is not agreed, and a legal entity withholds tax from the cost of services. It turns out that at a cost of services of 10,000 rubles, a legal entity withholds 1,300 rubles, and an individual receives only 8,700 rubles “on hand”.

It should be noted that when concluding suretyship agreements between an individual and a legal entity, obligation to pay tax under the contract is assigned to the latter, who must withhold and transfer tax at the place of its registration.

Specialists of the Multidisciplinary Legal Center will provide you with qualified assistance in drawing up various kinds of contracts, draft contracts, additional agreements. You should only call and sign up for a consultation (tab "Contacts").

Remember that properly executed contractual relations are the main criterion for ensuring the fulfillment of an obligation.

Prepared using the materials of the ATP "ConsultantPlus"



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