Currently, a one-time service contract is a common way to confirm the completion of work. This is because it can be used in various fields. In addition, given the instability in the economy, it is much more profitable for the employer to cooperate in this way. Consider this type of contract in more detail.
Contract onerous and gratuitous
Contracts can be concluded both on a reimbursable basis and free of charge.
With gratuitous transactions, there is no commercial interest. Such contracts are not specifically regulated by law and are determined only by the quality of the work performed, as well as the fact of their implementation. They are concluded between non-profit organizations and individuals. These include donation, charity, trust, custody and more.
Contracts that are paid in nature may be concluded for various types of services, including medical, construction, utilities, legal and others. Such agreements are concluded for the purpose of obtaining benefits and may be regulated by special legal acts, for example, a bank deposit agreement, determining the market price of real estate, credit, insurance and so on. They are between individuals, between individuals and legal entities, between individuals and individuals.
Content of the agreement
A one-time service contract has a standard form. It indicates the parties with passport data and details. The subject is a description of services, requirements for their quality, period and payment. The result of actions is often prescribed. The rights and obligations of the parties, the responsibility of the contractor (for the performance of work or the provision of services at a specified time and of appropriate quality) and the customer (for payment made on time) are also provided. It is possible to provide in the contract guarantees and the amount of the penalty.
Benefits
A one-time service agreement with an individual is distinguished by the following advantages:
- Ensures the legality of the operation. If available, it is possible to protect your rights in court, if the need arises.
- Makes cooperation the most profitable, as the rates for individuals are usually significantly lower than for companies. This is because individuals do not have hired personnel, as well as overhead costs.
- The benefit also lies in the one-time nature of the transaction, if there are no stable volumes of work.
- The customer can monitor the progress of work if there is an agreement.
- The benefit for the contractor is that he can organize the work process himself, deciding where and when he will provide services.
- The parties are entitled to terminate the contract, recovering losses.
- Unlike verbal agreement, the agreement guarantees the fulfillment of obligations by the parties.
When is a contract beneficial?
A one-time service contract can be especially beneficial in the following situations:
- Transportation of furniture, repair of premises, software installation, etc.
- When working as a performer. Timing gives him the opportunity to work in his spare time from his main job.
What do you need to pay attention to?
When concluding a one-time contract for the provision of services, you should pay attention to the following points:
- In the systematic provision of services, an individual must register as an individual entrepreneur.
- When dealing with a legal entity, you need to make sure the authority of the person who signs the contract. For example, the statute may stipulate that transactions whose value exceeds 1 million rubles must be agreed with all the founders.In this case, the contract will be valid only when there is a protocol of the constituent assembly.
- VAT is not allocated in this case. But in order to avoid unnecessary questions of tax inspectors it is worth specifying this item.
- If other people are involved in the contractor, this should also be prescribed in the contract.
- The provision of services may be confirmed by a special act on acceptance of delivery, in which both parties must put their signatures.
Below is a sample one-time service contract that can be used to draw up an agreement.
Who pays taxes?
The income that an individual receives for work is subject to personal income tax. However, the organization acting as the employer must calculate, withhold and pay this tax. At the same time, it is not allowed to transfer this obligation to an individual. It is the organization that must withhold tax and pay to the budget of the Russian Federation.
In this case, the corresponding payment is made on the day when the individual is paid the money. That is, the accountant must prepare 2 payments: one for remuneration, and the other for tax transfer. If the payment is made in installments, then the money is transferred to the budget accordingly.
Insurance premiums: are they required?
According to the law, payers of insurance premiums are persons who pay for the labor of employees. Thus, for example, a one-time contract for the provision of legal services, like any other, is no exception. At its conclusion, the customer acts as the insured, and the contractor as the insured. Therefore, the customer must pay:
- OPS (compulsory pension insurance).
- MHI (compulsory health insurance).
- Accident insurance, if there are appropriate risks in the workplace, and this is indicated in the contract.
But the customer is not obligated to pay social insurance. And if there is no indication in the contract, then accident insurance is not required.
Risks in a one-time contract
Signing a GPC agreement is always risky. This happens due to the fact that recently the courts began to recognize these contracts as labor. The main difference between the GPC agreement is the presence of a specific task that the contractor must complete. In this regard, only the result of the task is paid.
If the court recognizes the fact that, for example, an employment contract is concealed under a one-time transportation service agreement, then the company will not only have to add additional social insurance, but also pay a fine, as this is considered an administrative offense. The amount of the fine:
- From 50 thousand to 100 thousand rubles. - for legal entities.
- From 10 thousand to 20 thousand rubles. - for the leader.
In order not to fall into a similar situation, you should not specify in the contract the terminology inherent in labor legislation, for example:
- The obligation of the employee to carry out permanent work, agreed in advance.
- Submission to internal regulations.
- Establishment of the rights and obligations of the employee.
- Frequency of payments.
- Provision of materials for the performance of work.
- Availability of guarantees of a social nature.
Conclusion
When a transaction is formalized, it guarantees its legality and protects against unscrupulous partners, and also provides an opportunity to achieve justice in a judicial proceeding. However, the customer will have to pay insurance premiums for the contractor. In addition, he needs to be careful when drawing up the contract so that the inspectors do not consider it labor.
