Starting from January 1, 2023, organizations are required to submit to the supervisory authorities a number of information about individuals with whom civil law contracts have been concluded.
Companies that have concluded civil law contracts with individuals for the performance of works or the provision of services are required to submit to the Unified Social Fund (USF) and to the Federal Tax Service (FTS) a number of information on such individuals.
INFORMATION IN THE USF
The USF is required to submit data on concluded and terminated civil law contracts as part of a single personalized reporting in the form of EFS-1. It is not necessary to fill out the entire form regarding the specified information, but only:
In subsection 1.1 of the EFS-1 form, the employer indicates:
The deadline for providing information in subsection 1.1 of the EFS-1 is the day following the day of conclusion or termination of the contract. The format for providing information is electronic, if the company’s staff is more than 10 people.
Subsection 1.2 systematizes all the periods of the relationship between the company and the individual under the civil law contract, indicating the dates of the beginning and end of the work / provision of services, as well as the type of length of employment (work, maternity leave, sick leave, etc.). The subsection is filled in based on the results of the calendar year not later than January 25 of the year that follows the reporting one.
INFORMATION IN THE FTS
It is necessary to submit to the Federal Tax Service:
Please note that in SIP it is not required to distribute the amount of accrued contributions by type of insurance. Now the information on them is combined and is entered taking into account a single tariff of 30%. The deadline for submitting the SIP is not later than the 25th day of the month following the reporting quarter.
Personalized information about individuals includes the front page and the “Personal Data” section, where it is necessary to specify personal information about employees working under civil law contracts, as well as information about the amounts of payments and other remuneration in favor of such employees.
In the report, it is required to specify the full name of the employee under the civil law contract, his or her taxpayer ID number (Russian acronym – INN) and personal insurance policy number (Russian acronym – SNILS). On line 070, it is necessary to specify the amount of payments and other remunerations accrued in favor of the employee for the past month. If the employee did not receive any remuneration in the past month, blanks should be placed on line 070. The deadline for submitting the personalized information is not later than the 25th day of the month following the reporting one.
The amendments are associated with a number of changes in Russian legislation.
In the matters of drawing up and submission of reporing for employees and individuals working on the basis of civil law contracts, please contact Acsour experts.