Instruction
1
Apply for a certificate of completion based on the contract contract. The document must be signed by the individual and the head of Department, where the work performed, approved by the Director or his Deputy in the administrative part. The act should state the amount of the payment.
2
Accrued compensated on the basis of act of acceptance and agreement contract. Accounting accounting complete charge posting: the Debit account 20 "Primary production" (23 "Auxiliary manufacture", 25 "General production costs", 26 "total expenditures" Credit account 76, the subaccount 5 "other calculations with different debtors and creditors" - the reward an individual for work performed under the agreement contract.
3
Over-charge the tax to incomes of physical persons at the rate of 13% of the amount of accrued interest. Complete accounting accounting transactions: Debit 76 subaccount 5 "other calculations with different debtors and creditors", the Credit 68 sub-account 4 "Taxes on income of physical persons" - assessed personal income tax on remuneration.
4
Will credit insurance premiums at the single social tax transferred to the Pension Fund, Federal compulsory medical insurance Fund, Territorial compulsory medical insurance Fund. Deductions from payments on contracts a contract to the social insurance Fund are not made (paragraph 3 of article 238 of the RF Tax code). Accruals for remuneration apply for Postings: the Debit account 20 "Primary production" (23 "Auxiliary manufacture", 25 "General production costs", 26 "total expenditures" Credit account 69 "Calculations on social insurance and maintenance".
5
Will arrange the payment of remuneration from the cash box for individuals:- Debit of account 76, the subaccount 5 "other calculations with different debtors and creditors", the Credit of account 50 "cash" - paid from the cash remuneration to the individual. Reflect in the tax accounting for payments under the contract contract expenses for payment of remuneration in accordance with paragraph 21 of article 255 of the Tax code of the Russian Federation.
Note
The contract must be entered into with persons who are not employees of your organization, otherwise you will not be able to be attributed to the cost of payments under this agreement (item 21 of article 255 of the Tax code of the Russian Federation).