Labor or civil law contract between FOP 3rd group and LLC on...

When accruing income in the form of remuneration under civil law contracts for the performance of works (rendering of services), the tax base for personal income tax is defined as the accrued amount of such remuneration. (clause 164.6 of the Code of Criminal Procedure).

For income in the form of remunerations accrued (paid) to the taxpayer under civil law contracts, the personal income tax rate of 18% is applied (clause 167.1 of the Code of Civil Procedure).

The payers of the single contribution are employers who use the hired labor of individuals, in particular, under civil law contracts (clause 1, part 1, article 4 of the Law dated 07.08.2010 No. 2464-VI "On the collection and accounting of the single contribution for the general "compulsory state social insurance").

The basis for calculating the single contribution for employers is the amount of remuneration to an individual for the performance of work (providing services) under civil law contracts (Clause 1, Part 1, Article 7 of Law No. 2464).

Therefore, employers charge a single contribution for the amount of remuneration (income) at the rate of 22% for the performance of works (provision of services) under civil law contracts.