Accounting errors in documents of contractors-physicists and freelancers

We always wanted a mobile office. As in the joke - people do not fall from that side of the Earth just because they are attached to polyclinics. We are tightly attached to the call center, and this is, in fact, the only object that prevents us from abolishing the office in general. Because of this, at some point I just started an extravaganza with contracts with individuals. It seems that in the first two months all the tolerances accumulated unidirectionally.

For example, here is the situation: our counterpart once was a citizen of Kazakhstan, and he had a middle name. At this point, the Russian bank opened an account for him. Then he changed his passport to Russian, and his middle name was gone. At all. Just became a man without a middle name. As a result, we first tried to break it up (the accounting department did not skip the document, seeing the obvious jamb in an incomplete full name), and then, when we figured out, the bank also canceled the first transfer - because they have a patronymic person, and we send the same name but without middle name. And without options. In the end, he had to open an account in another bank.

Why suddenly flooded physical persons

In 2013-2014, due to our experiments with mobility and the concept of a future crisis, we began to conclude authoring contracts with freelancers in industrial quantities. The idea is very simple: if you need a new specialist in the state, it is often much more profitable to hire a professional more expensive, but on a contract. In high season, he will receive much more full-time employee, and in low season - much less (because there will be less orders). At the same time for the year it turns out not much more expensive - the difference, well, maybe 20 percent, which is surely compensated by the fact that you do not need to spend space in the office, provide paper and a computer, a cleaner, and so on. And the ability to pay when there is a lot of money, and to save, and when it is necessary to save, it is priceless. Andrei Sitarsky considered such an expansion of the office as the only right before the crisis, and was right.
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But let's still get back to the features of the contracts.

NDFL

It is important to correctly specify the amount, taking into account personal income tax. The story is as follows: with ordinary income tax, physical persons withheld from the total amount 13% on this very tax. We pay it on top of the order amount to the freelancer under the contract. The problem is that the freelancer must correctly calculate this amount. My first mistake was that I worked with experienced pros, and considered (accustomed to the world of legal entities), what really, but they have everything in order with the documents, they floated, they know. So, many people who have experience of 5-6 years on the Russian market, simply did not know how to personal income tax. That is, our contract was really the first for them, where they considered it.

Ok, the first three freelancers after sending scans of accounting directly wrote to them that they need to be corrected. Imagine a hell with paperwork, where there is a prepayment and postpay, and we decided not to cancel the prepayment, but to pay as indicated without personal income tax, in order to compensate in the second part for this numbered tax. It was necessary to explain in detail to everyone where a part of the amount went, why, when it would be compensated (we pay the tax, not the employee, he gets the agreed amount), then explain to the accounting department the complexity of offsetting and count the transfer amounts ... again and again.

Then I added the following to the form of the contract itself: “You need to write an amount here, and with the personal income tax in it. Here is a link to the personal income tax calculator, you need to enter what you want to receive, and indicate the amount received, taking into account the tax of 13%. ” Attempts to explain how “the sum minus 13 percent” differs from “sum plus thirteen percent” did not lead to anything. After the contract, a person with a mathematical education added 13% to the amount. He, damn it, will not listen to the calculator, really, and adding 13 percent is not a problem at home either!

I added the phrase: “For example, if you need 100 rubles to be received, then the amount with personal income tax will be 115 rubles (and not 113, as it may seem at first glance)”. And a week later I received a contract from a girl corrector, where she particularly noted that there was a mistake in the calculations. 100 rubles, taking into account the 13% tax, is clearly 113, not 115 - we have confused something in the contract. But she corrected everything and sent us the documents by mail as necessary.

Now pah-pah, there are no such jambs.

Requisites

Coordinates of payment to the Russian person are given with difficulty. Banks have done this for a long time and allow transfers just by card number (which is not an account number at all) or by phone (by which you can set an account number). So, in the head of a simple person, the card number is almost always the score. And understanding that an account is a place with money, and a card is just an account access identifier is unnecessary.

When do not indicate the details of the bank, it is recorded simply. Yes, it's a shame that you need to re-send physical copies, but in the "fish" of the contract it is enough to set an example with all the zeros in the details, and the person will do as it should.

Now the most fun. We canceled the first transfer because the person simply did not know his account number and bank details, but he knew the coordinates of his sister. The contract with one person, and the act on the other. Great idea. By the way, now in the checklist there is a “recipient and signatory - one person”, because a bright thought with the sisters came at once to two different people in two different parts of the country.

Of course, the bank’s client’s account is often confused with one of the bank’s correspondent accounts. Fortunately, the banking system itself insures against such, and the bookkeeping is alert, and rechecks strange numbers. But the money sometimes “freezes” for a few days.

Delivery

Oh, this is a separate song. Imagine you signed a contract, everything is fine. The reason for payment is the invoice. In the case of an individual, there is no account, and the basis for postpay is an accessory to the contract with the details and the act of the work performed. The cleverest ones simply sent us these acts signed immediately - they say, how the freelancers worked, one hell, the same risks, we know you. But some preferred to send acts to the end. And here began the circus.

First the contract number and the date of the additional and act. The number may simply be empty (we are filling it out now, otherwise it causes a lot of questions, how to specify it), and set the date two weeks in advance from the contract. Because when it was not filled, the person there often entered the date from the contract, and it turned out that he signed the contract, and immediately did all the work.

Another cool reality bundle was when we worked with a person who was waiting for a signed contract from us, and he sent us a signed act and passed the work (yes, he trusted us very much). As a result, after collecting the entire set of documents, it turned out that the certificate of completion was signed a week earlier than the contract.

Then another Russian Post may lose the letter. Seriously, despite the fact that they are our best in the absence of marriage counterpart for the delivery of parcels, the letters they sell with an enviable constancy. Our new office in the new building with a complex number - there is a building and a building. And it did not appear on the maps immediately. Therefore, they tried to hand about 5 letters to someone else in other buildings with similar numbers. For some reason, they don’t even carry a letter for some reason, but keep it in the mail until they receive it - the mechanism is not very clear, but we recommend sending it with tracking, at least you can find tips on it.

There were also a number of problems with the address - it turns out that it is much easier to send to a specific person at the office address than to the office as a whole. The life hacking order that the postman would not rest on the delivery personally in his hands - write not “to whom”, but “for such and such” after the address. Type, mark who to sort inside the office. I do not know how correct this is, but it works for us. Well, for the sake of experiment, even in the old office, I somehow received mail for the entire neighboring staircase, so I can say that the sotsinzhiniring here acts simply with a bang.

Even in the piggy bank - a couple of times the physical person valiantly sent documents to the legal address instead of the postal address - there are ordinary physical forwards, but they did not work a couple of times.

Operating days

Imagine the contract that the kombu collected: payment for the sister, personal income tax in advance payment is not taken into account, but it was urgently needed and it was made for a smaller amount on the first act. Nerves in calls and attempts to explain how it all works (which neither specialists, nor us in general should not be important) exhaust themselves well.

Now is the new year. The man himself in St. Petersburg, and with the features of the mail is well known. In the yard on December 15. And so he decides to take the right step - to give the documents to our store in St. Petersburg, so that we get them in Moscow.

The problem is that if you simply give the unsigned package on the islet of the shopping center to the seller and say “hand over to the manager”, the miracle will not happen. The package after 3 days, on the return delivery line (via an intermediate warehouse by truck), came to the senior in the region.

He opened the package, did not understand anything and sent a request to the central office, they say, is this for you? Another day on the back and forth. Yes, to us - and now he sends it as early as next week (because we make a sample once a week) along with all the other documentation to the office.

Quietly and peacefully comes December 25th. The act is signed only by the physical person. It still needs to be signed by the general director of the legal entity Andrey, these are the rules of the game of bureaucracy. An accompanying statement with a filled checklist is drawn up to the act, the document goes to the queue. On the escort in large letters it says "Let's pay until the new year, the person is already climbing the wall." If you think that the queue at the end of December is small, you are cruelly mistaken. Analysis goes to March. Andrei, who reads out every document in detail, goes forward and signs December 29 along the “red corridor”. All this gets paid and goes on time.

The problem is in the recipient bank. Usually they do everything until the end of the next trading day, and so it works almost everywhere in the country. That is, the day for the money to go away from us, and the day for the money to come to another bank. When transferring within a bank, it is generally a matter of minutes, with ordinary calculations - well, two working days are maximum. But it is possible and more according to the standard.

As a result, payment at the stage of crediting to the recipient takes off in January.

And in January with operating days is not thick.

And the bank counts only on operadnyam.

As a result, from 1 till, if I am not mistaken, on January 14 every day the counterparty calls me and asks why I throw him. Attempts to explain who such a “trading day” looks to him are very strange - he also gave the envelope of the 15th to the store, which I float! ..

Something like that. In general, keep in mind that it is better for an individual to count the amount himself, so as not to forward the documents a hundred times later; if there is an opportunity to sign at the meeting - it is better than mail; it is necessary to check to whom and by what coordinates he draws the payment. We must immediately take the numbers of SNILS and TIN - they are not needed at the contract and payment stages, but they will be needed at the end of the reporting period.

Taking into account the average time spent (usually out of 10 documents without jambs, 1-2 immediately passes), each signing of the contract begins to have a cost. And this cost often exceeds the amount of the order. I am most sorry for the translators - the amounts there may not be very big, but the nerves on the first document leave the sea. And only then, when we agree on the process, understand each other's requirements and begin to work - then regular orders will already go, and they will simply give them in a pack of one act.

I must say that could be more fun. For example, this picture is very warm for me:


^{We, alas, this was not}

Well, there were no contracts with Chinese citizens yet - they often have the problem that the surname does not pass through different information systems, because in Russia there are no surnames shorter than three letters. And they have - quite the case itself.

My cant

And yes, I have every right to be motivated by physical persons. Because when I already sent my contract with the publishing house MYTH, I proved myself to be a bright idiot - I didn’t check the settlement account. More precisely, I specifically downloaded the details from the Internet bank and copied them. As a result, in the place where my account should be, there turned out to be something technical at all. Thank accounting: they were embarrassed by the number of zeros inside, and they asked again. So I can tell you in my own way - if there is an opportunity to insure with examples, notes and cross-checks, it is better to do so.

At last

In contracts with individuals, our legislation is very cool to insure individuals. Because when laws were written, the system architect proceeded from the principle that the “physicist” should not understand anything. Therefore, there is a rather rigid framework of the Civil Code or TK, which, in general, do not allow breaking firewood through misunderstanding.

But in contracts between two legal entities (or an individual entrepreneur and a legal entity) there are no such restrictions - it is assumed that if you do business, then you read what you sign. About the features of these documents and a few epics can tell separately, if you're interested.