A work contract is concluded by an organization with an individual who is not an individual entrepreneur to perform one-time work. If your company has entered into a similar agreement, then it must be reflected in the accounting as follows.
Instructions
Step 1
Draw up an act of completed work on the basis of a work contract. The document must be signed by an individual and the head of the department where the work was performed, approved by the director or his deputy for administrative and economic matters. The deed must indicate the amount of the payment.
Step 2
Calculate the remuneration based on the certificate of completion and the work contract. In accounting, issue the accrual by posting: - Debit of account 20 "Main production" (23 "Auxiliary production", 25 "General production costs", 26 "General production costs", Credit account 76 subaccount 5 "Other settlements with different debtors and creditors" - accrued remuneration to an individual for work performed under a work contract.
Step 3
Charge personal income tax at the rate of 13% of the amount of the accrued remuneration. Make the entries in the accounting: - Debit of account 76 subaccount 5 "Other settlements with different debtors and creditors", Credit 68 subaccount 4 "Taxes on personal income" - personal income tax was charged from the remuneration.
Step 4
Calculate insurance contributions for the unified social tax to be transferred to the Pension Fund, the Federal Compulsory Health Insurance Fund, and the Territorial Compulsory Health Insurance Fund. Deductions from payments under construction contracts to the Social Insurance Fund are not made (paragraph 3 of Article 238 of the Tax Code of the Russian Federation). Issue accruals for remuneration with the following entries: - Debit of account 20 "Main production" (23 "Auxiliary production", 25 "General production expenses", 26 "General production expenses", Credit account 69 "Calculations for social insurance and security".
Step 5
Execute the payment of remuneration from the cash desk to an individual: - Debit account 76 subaccount 5 "Other settlements with different debtors and creditors", Credit account 50 "Cashier" - remuneration was paid to an individual from the cash desk. Reflect in the tax accounting the payments under the work contract as part of labor costs in accordance with paragraph 21 of Article 255 of the Tax Code of the Russian Federation.
