Recently, in life, such relationships are increasingly appearing in which one of the parties is a legal entity, and the other is an ordinary person. The law obliges all relationships to be legally confirmed. Therefore, such a document as a contract with a natural person arises.
The circumstances of the conclusion of the contract
Previously, only labor contracts were concluded with citizens. They concerned the continuous implementation of a specific work and provided for a certain remuneration for it. These contracts personified labor relations between the parties. Two parties took part in it: the executor and the employer. A later contract agreement with an individual has a slightly different focus. It differs from the previous document by some nuances. Namely:
- Such an agreement is already civil in nature.
- It is for the sake of the result of specific work performed by one of the parties.
- The parties to such an agreement are the customer and the contractor.
- Compensation in this case is paid only after the concrete work is performed by the contractor and accepted by the customer.
In part, such a document resembles the relationship between legal entities. One side undertakes to carry out specific work in a predetermined time frame, and the other evaluates the final result and makes the final decision regarding payment, in accordance with the agreement.
Key provisions of the contract
Like any such document, a contract with an individual must contain the following mandatory clauses:
- A list of the work that a particular employee must perform or the services that he is required to provide.
- Clearly specified dates that determine both the beginning and the end of work.
- Terms of delivery and acceptance of work performed.
- Requirements for the quality of work.
- The order of payment.
- Responsibility of both parties in case of violation of the terms of the agreement.
In other words, the customer (usually a legal entity) agrees with the contractor (individual) that he guarantees to perform specific work within a certain time frame. Then the customer evaluates the quality of the work performed and decides to pay the promised remuneration. If the parties have not reached an agreement, the clauses of the agreement regarding the postponement of the deadlines or penalties come into force.
Subtleties of the question
Any contract with an individual is a mutual agreement of the two parties, in which each assumes certain obligations. One subject of the contract is taken to do some work and after a predetermined time, give the other subject a specific result.
The second side, in turn, is ready to provide him with this opportunity and guarantees to pay for it in a certain amount. In other words, there is a task that must be completed and rewarded for it. How this task will be realized is decided by the contractor. He himself chooses the ways and means of achieving the goal.
Therefore, the right to work performed belongs to him. This should follow from the text of the contract. As soon as the acceptance certificate of the completed work is signed, all rights will automatically be transferred to the customer. This feature gives him a unique right to choose an artist on his own.
The bottom line is: even if the company has specialists in a particular field, management can involve any citizen from outside to perform work in this specialty. Its difference from full-time employees will consist only in the fact that he will receive remuneration for his work not at the end of the current month, but at the end of a specific work.
Rules for drawing up a contract
If the organization hires a citizen to carry out any work, then in this case a contract must be drawn up with an individual. A sample of such a document is available at each enterprise. It is worth noting that an agreement of this kind should include at least three documents:
- The contract itself, which clearly spells out all the conditions for its conclusion.
- Attached to it "Technical task", which will contain a list of ongoing events and deadlines. In fact, this is a kind of plan drawn up by the executor. According to it, you can track every stage of the work and monitor its implementation.
- Another application in the form of a “Protocol on the coordination of the cost of work performed”. It indicates the cost of each stage of work. The customer has the opportunity to see what the final price of the contract consists of.
All these documents must be signed by both parties before the start of the assignment.
Legal assistance in drafting a contract
The services of outside workers are often used by small enterprises. Of course, it is not beneficial for them every time such a need arises, to take a person for permanent work and to “inflate” the staff. In this case, the contract is the perfect way out of this situation.
It happens that in such mini-companies there is not even a lawyer who could draw up and accompany all transactions. But in this case, there is also the opportunity to correctly conclude a contract with an individual. The form of such a document can be borrowed from any other organization. This practice is quite common today. In fact, all the main points of such an agreement remain unchanged.
Only the details of the parties, the name of the object, the terms, subject and price of the contract are changed. You can take the finished text, make the necessary changes and feel free to use it in your work. In this case, there remains firm confidence that from a legal side such a document will not entail any problems and misunderstandings.
Types of contracts concluded with an individual
Any citizen who concludes an agreement with a legal entity can perform only 2 types of work:
- The production of goods or any material values. That is, the employee produces specific products that can even be touched. The subject of his work is quite material and can even be sold, bringing tangible profits to the owner.
- Service. In this case, the object of the contract is the specific activity of the employee, specified in the agreement. It is not tangible, but can also be profitable.
To carry out these works, accordingly, slightly different legal documents are concluded:
- Work agreement.
- Service agreement.
In principle, they are very similar. Each of them has all the main points of a model contract. But in the first case, the subject is a specific object. A contract agreement with an individual for the provision of services provides for the employee to perform actions of a certain nature. This should be clearly stated in the text. In addition, criteria and indicators should be indicated by which it will be possible to judge the fulfillment of contractual obligations.
What taxes do you have to pay under the contract?
Entering into contractual obligations with an individual to perform work or provide services, the customer must be very careful about paying the amount due under the contract.Here it is imperative to take into account the fact that the customer, who in this case will be the tax agent for the contractor, is required by law to calculate and transfer to the appropriate authorities from his own funds the mandatory tax deductions: for social insurance, the Pension Fund, accident contributions.
In addition, deduction is made from the due remuneration at the established rate of 13%. Consequently, the contractor will receive an amount less than that specified in the contract. The law obliges the customer who entered into a contract with an individual to pay taxes in full with the consent of the contractor. For this, the conditions of payment can be included in the text of the contract or a statement can be taken from the contractor asking him to make the corresponding deductions.
Subtleties of tax legislation
If the organization entered into a contract with a natural person, taxation will affect both parties. However, in some cases, it is possible to reduce the tax base by the amount of expenses incurred by the contractor in fulfilling his contractual obligations. This will significantly reduce the amount of deductions made, which is equally beneficial to both parties.
The fact is that under current law the contractor has every right to receive standard or professional tax deductions. Such a right is assigned to him in Article 221 of the Tax Code of the Russian Federation. To do this, he is obliged to submit to the accounting department of this enterprise a statement of the appropriate content.
In addition, all costs incurred by the contractor must be confirmed by relevant documents. They must also be submitted to the customer before making settlements under the contract. Such operations always attract the attention of regulatory authorities, therefore deductions of a similar nature must be carried out with special attention.
Download a contract with an individual
