home » Terms » Does the chairman of the snt receive a salary. Is it legal to assign a salary to the chairman of the SNT? Payroll taxes, personal income tax

Does the chairman of the snt receive a salary. Is it legal to assign a salary to the chairman of the SNT? Payroll taxes, personal income tax

Is the salary of the chairman of the board of SNT allowed or not?

There are many discussions on the web about this topic.

In order to understand this topic ourselves, let's remember what basic law regulates the activities of SNT?, in which there is no word about the salary for the chairman of the board.

Labor Relations between the employee and the employer and, accordingly, wages are regulatedLabor Code of the Russian Federation.

The systemic mistake of individual lawyers, for example, Baytenova and Kresnikova (the authors of article-by-article comments to Federal Law 66), who claim that it is possible to establish labor relations between the chairman of the board and the SNT, is the perception of the chairman of the board of the SNT as the sole executive body, which he is NOT.

We carefully read: The Chairman of the Board is NOT the head of the SNT. He heads the collegiate executive agency- BOARD, but at the same time, does not have the right to vote at meetings of the board, because decisions of the board are made by a SIMPLE majority of votes of the members of the board, respectively, the chairman of the board of SNT, unlike the chairman of the board of a joint-stock company (a bank, for example), is not entitled to BLOCK decisions of the board, but only has the right to appeal against the decision.

Unlike Art. 22, where the board is named COLLEGE executive body, art. 23 does not name the Chairman as the SOLE executive body with which the Labor Code of the Russian Federation (Article 273) allows to conclude an employment contract.

Those. does not define the chairman of the board as the sole executive body.

The structure of the governing bodies of the SNT is described in Federal Law 66 and is exhaustive. This means that other governing bodies that are not provided for in the law cannot be formed in the SNT.

Moreover, it defines the terms of reference of the chairman and specifically states what documents define the powers of the chairman of the board - Federal Law 66 and the charter of the SNT.
The powers of the chairman of the board are rather meager and are not sole managerial functions. Their execution does not make the chairman of the board the sole executive body, but allows him to act on behalf of the SNT as a specially authorized member of the SNT, through whose actions the SNT, by virtue of the law, can acquire civil rights and assume civil duties.

The legislator did not provide for the need for a sole executive body in the SNT and there is no one to conclude an employment contract with.

However, inin accordance with the decision of the Board of Employment Contract can be concluded with employee. But the chairman of the board is not an employee.

It is also appropriate to recall (Chapter 43), which says that Chapter 43 of the Labor Code of the Russian Federation (regulation of labor relations with the head of the organization and members of collegial executive bodies) does not apply if the head of the organization (SNT) is also a member of this organization (SNT).

quote: "Article 273 The provisions of this chapter (43) apply to the heads of organizations, regardless of their organizational and legal forms and forms of ownership, except in cases where:

the head of the organization is sole member(founder)member of the organization , the owner of its property;

So, there is not a word about the "chairman's salary".However, the law provides the opportunity to pay monetary rewards to the board of the partnership by decision of the General Meeting (paragraph 15) of Art. 21).

At the same time, if we are talking about wages, there must be a staffing table approved by the chairman of the board within the cost estimate approved by the General Meeting.

The head of the horticultural partnership is responsible for the condition of the plots and equipment, holds a meeting and speaks with a general opinion from the represented society. Consider whether the chairman of the SNT receives a salary and what options for earning can be.

Income of the head of a horticultural non-profit partnership

Different partnerships have their own methods for calculating the salaries of the management team.

On average in Russia, the salary of the chairman of the board of SNT is as follows:

15000 rub. in summer period.
12000 rub. in winter.

In the summer, more work, respectively, and the salary is higher.

Contract or voluntary remuneration

If an employment contract is concluded between a horticultural partnership and its head, then the salary of the chairman of the SNT cannot be less than the minimum in the country.

AT Russia this figure from 2019-2020 is 9489 rubles per month.

For the minimum wage, you should work out the prescribed amount of time per month and fulfill the assigned duties. Such employment relationships are common if the chairman is not a member of the society of which he is appointed.

But in practice, in most horticultural non-profit partnerships, the head is elected from among those who are part of this society.

Such a person knows all the problems of the team, its members and is ready to work for symbolic fee.

Announcements with the vacancy of the chairman of the SNT are very rare. Therefore, we can say that this work is quite in demand.

Is it possible to do without a salary

In some cases, the chairman of the SNT may not have a salary at all. The person who took over the functions of the head works for “ Thanks” or a reward in the minimum amount.

It happens that he just pays the way to garden plot or at meetings to address community issues.

Issues of earnings are decided by the team

Material issues are planned and resolved initially at collective meetings gardening associations:

How much membership dues should be approved.
What is the salary of the chairman of the SNT in 2018-2019.
Reports on the distribution of finances, etc.

Membership fees and their role in earnings

The average salary of the chairman of the SNT is significantly affected by the size partnerships and membership dues.

For example:

If the partnership has 200 members who pay 1000 rubles in year.
The fee will be 200,000 rubles/year. And if there are 100 members and they pay the same contribution amount, then the total amount of fees for the needs of the partnership will be 2 times less.

But with a higher salary of the chairman of gardeners, he will have more work, respectively. No one will pay a salary to a person who is not engaged in the duties assigned to him.

The purpose of contributions to horticultural collectives is:

acquisition, creation, reconstruction of property belonging to the partnership;
content or maintenance infrastructure SNT, including motivation in the form of salaries to the management staff.

Occupational Responsibilities:

Act on behalf of the partnership.
Preside over meetings.
Sign financial and other documents on behalf of the association, in some cases at the decision of the association.
Make deals, open bank accounts.
Consider applications from members of the association.
Conclude employment contracts with employees.
He is a representative of the association in state bodies. authorities, local government, in other organizations.

You should know that:

The activity of SNT is regulated on the basis of federal law No. 66-FZ « About horticultural non-profit associations of citizens» dated April 15, 1998

In accordance with the report on actual income and expenses from 08/28/17 to 08/04/18, the salary for the period from January 2018 to July 2018 of the chairman of the SNT Zimenkova L.M. amounted to 105,000 rubles. Insurance contributions to the budget - 31,710 rubles. The remuneration of board members amounted to 40,000 rubles. For 2019, as follows from the estimated income and expenditure estimates presented to the members of the SNT at a meeting on September 30, 2018, to pay for services for staffing planned 334360 rubles.

We won't judge how much or how little this is for our small SNT, which has virtually no infrastructure. We will only assess the legitimacy of these payments.

We provide clarification on this below. two lawyers.

Explanation 1. According to Art. 23 of the Federal Law of the Russian Federation “On horticultural, horticultural and dacha non-profit associations of citizens” dated April 15, 1998, the chairman of the SNT is not its sole executive body, but only heads the board - a collegial executive body. The powers of the chairman of the board are determined by this Federal Law and the charter of such an association. Paragraph 2 of this article establishes his powers, among which there is no power to establish for himself and other employees wages. In addition, labor relations between the head of the organization and the organization itself are provided for by Chapter 43 of the Labor Code of the Russian Federation, which, according to Art. 273 of the Labor Code of the Russian Federation does not apply when the head of an organization is a member of this organization.

Thus, the establishment of labor relations between the chairman and the SNT impossible.

According to Art. 3 of the Federal Law of the Russian Federation “On the Minimum Wage”, the minimum wage applies to labor relations, and since labor relations with the chairman of the SNT cannot arise, the minimum wage cannot be applied to pay for his activities.

According to paragraph 15 of Art. 21 of the Federal Law of the Russian Federation "On horticultural, horticultural and dacha non-profit associations of citizens" to the exclusive competence of the general meeting of members of the horticultural, horticultural and dacha non-profit association(meetings of authorized) includes the encouragement of members of the board, including the chairman of the SNT, the audit commission (auditor), the commission for monitoring compliance with the law. As an encouragement from the experience of other SNTs there may be an exemption from payment of membership fees, or phone payment, or fuel reimbursement. The amount of remuneration is determined based on performance results.

According to Art. 22 of the above law, the board may conclude employment contracts with employees, which include both an accountant and an electrician. According to Art. 133 of the Labor Code of the Russian Federation, a salary of at least 1 minimum wage can be established only for an employee who fully completed their working hours. According to Art. 93 of the Labor Code of the Russian Federation if the employee works on a part-time basis and this fact (indicating working days and hours) is recorded in the employment contract or an additional agreement to it salary may be less MRO. According to Art. 21 of the Federal Law of the Russian Federation “On horticultural, gardening and country non-profit associations of citizens”, the issue of the conditions for concluding employment contracts with an accountant and an electrician can be brought up for discussion at a general meeting and there the issue of payment and working hours of employees, then the board will conclude employment contracts with them on the terms agreed at the meeting.

Explanation 2. The activities of Horticultural non-profit partnerships are carried out on the basis of the Federal Law of April 15, 1998 No. 66-FZ “On Horticultural, Gardening and Dacha Non-Commercial Associations of Citizens” (Federal Law No. 66-FZ) and the Charter of the partnership.

In accordance with Article 20 of Federal Law No. 66-FZ, the governing bodies of a horticultural, gardening or dacha non-profit association are the general meeting of its members, the board of such an association, and the chairman of the board. By virtue of Article 23 of Federal Law No. 66-FZ, the board of a horticultural, horticultural or dacha non-profit association is headed by a chairman of the board, elected from among the members of the board for a period of two years.

The exclusive competence of the general meeting of the SNT includes, among other things, the election of the chairman of the board and the early termination of his powers.

The powers of the chairman of the board are determined by the said Federal Law and the charter of such an association. The chairman of the board of the partnership is not an employee, does not perform his functions under an employment contract, but is elected by the general meeting of the SNT. The chairman of the board of SNT is the executive management body of the partnership, without concluding an employment contract with him.

The document confirming the powers of the chairman of the board of the SNT is an extract from the decision of the general meeting on his election. Bodies of a legal entity, including the chairman of the board, cannot be considered as independent subjects of civil legal relations and are part of the legal entity. In accordance with Article 21 of the Federal Law No. 66-FZ, the exclusive competence of the general meeting of the partnership also includes resolving issues of encouraging members of the board.

The right to receive wages, in accordance with Labor Code RF, has an employee - an individual who has entered into an employment relationship with the employer. Chairman of the board of the partnership, as already mentioned, is not an employee of the SNT, and is not a person who has entered into an employment relationship with the partnership. Therefore, between the chairman of the board of the partnership and the partnership, as legal entity no, and there can be no labor relations, in connection with which, their relationship is not regulated by the Labor Code of the Russian Federation.

Thus, the appointment and payment of salaries to the chairman of the SNT and members of the board is an illegal act. Misappropriated in the form of wages cash must be returned to the SNT cash desk and spent on infrastructure development, as prescribed by law!

Today, most of the horticulturist membership fees in our CNT are spent on litigation instigated by the chairman and board members. In particular:

the statutory requirement to approve the list of members of the SNT (), without which in our snt it is impossible to speak of a quorum during the general meetings or set a budget;
the requirement to carry out according with existing legislation extraordinary meeting of members of the SNT for the election independent the audit commission for checking the financial and economic activities of the chairman and board of the SNT for the period from 2012 to 2018 ();
not done legal the requirement of the owners of plots on the middle street (in a quarry) to remove the pavement (garbage) that spoiled the road, at the expense of those responsible ();
public lands were illegally seized by a group of persons, including the chairman of the SNT Zimenkova L.M., members of the board Lelyukh M.I., Gubarev L.V., chairman of the audit commission Kutuzov M.N., members of this commission Donetsky S. and Topu Sakha (
administrative violations by L.M. Zimenkova, who does not answer to requests from members of the SNT regarding the spending of funds and liability for causing harm by their actions and the actions of members of the board of the garden partnership as a whole and specific members of the SNT ();
providing Zimenkova L.M. information that does not correspond to reality, not only to members of the SNT, but also to the courts (

Dear gardeners! We should not suffer financial losses due to the “mistakes” (mistakes???) of those who were not, in fact, elected. The illegal actions of Zimenkova L.M., in addition to financial losses, created a criminogenic situation in the SNT, dangerous for its unpredictable consequences, and don't deserve those financial incentives that are included in the budget. If the inadequate behavior of the members of the board and the “lawyers” they attract as assistants who provoke lawlessness, as was the case on September 30 at the general meeting of members of the SNT, is not stopped, then it will not take long to reach the corpses. This assumption is quite realistic, if you remember:

attack at a meeting on June 27, 2017 by A.P. Oblomkin, board member on a member of the SNT Elshin A.M. (77 students), who asked a question about poor-quality road repairs;
behavior of the landowner 84, 85 a member of one of the audit commissions Nadtochiy E.V. and the owner of site 78, pushing members of the SNT on August 5, 2018 from the territory publicly declared (in the announcement on information stands SNT), as the territory where the general meeting of members of the SNT will take place;
unprecedented antics (mate, insults, physical actions)
Lelyukh T.I. (trustee of a member of the board Lelyukh M.) with active support from Zimenkova L.M., not only at meetings on September 30 and August 5, but also at meetings of members of the partnership created as part of the SNT for the purpose of gasification;
unacceptable public insults and fabrications on the part of Zimenkova L.M., who assumed the functions of the chairman of the board of SNT, the accountant-cashier of SNT and the accountant-cashier of the gasification partnership, contained not only in her public speeches, but also in documents (minutes, acts of audit commissions, responses to requests, etc.), also publicly distributed to those who want to know where the money of the members of the CNT goes.

To regulate internal relations in SNT, it is proposed to change our organizational structure.

The infrastructure of our SNT includes common land, and even a garbage area with garbage cans installed, which are used only by a small group of gardeners, and that's it. It would be right to approach the administration of Pushkino with a proposal to conclude individual contracts for garbage collection, just as it is happening today with electricity.

Our SNT is a few streets that are not interconnected either at the level of problems or at the level of interests (this is in the Minutes of the General Meeting No. ). An excerpt from this protocol is below.

It will be justified and quite logical if each street solves its problems independently, including the formation of the necessary budget for this. The board members are the seniors of the streets. The chairman of the board of SNT in this case interacts with external organizations and coordinates internal activities. As encouragement he can be exempted from payment of membership dues, just like the board members.

Thus, if an employment contract is concluded between the SNT and the chairman of the board of the SNT (such relations are practiced, in particular, when the chairman is not a member of the SNT), then his salary should really not be lower than minimum size wages. If the relationship between the SNT and the chairman of the board is not formalized as labor, but in some other way, then the amount of remuneration for services rendered or work performed can be any and is established by agreement of the parties. So, in Federal Law 66 there is not a word about the “chairman’s salary” . However, the law provides the opportunity to pay monetary rewards to the board of the partnership by decision of the General Meeting (paragraph 15) of Art. 21 FZ 66). According to Federal Law 66, payment of wages is possible only to persons who have concluded employment contracts with SNT (clause 4, article 16 of Federal Law 66), in accordance with the procedure prescribed in the Charter.

How to pay salaries in snt and how to pay taxes

But for this it is necessary to have in hand a decision of the court that the residential building erected on the site belongs to the object capital construction and is suitable for permanent habitation. In 2019, the procedure for registration and registration of property will be the same. But, if a new by-law is adopted legal act, then it will not be necessary to obtain a decision from the judiciary.

This is what most experts insist on. If a new act is approved, the procedure for transferring a garden house to a residential household will be easier. So far, nothing is known, although gardeners are recommended to build capital buildings on the territory of SNT sites. By the way, SNT can be transferred to a partnership of property owners, or to an HOA.
Thus, horticultural plots will belong to the cottage village.

The procedure for increasing the salary of a watchman in St.

Attention

A member of the organization, according to Article 12 of the same law, may be:

Only individuals.
Owners of plots intended for horticultural or horticultural activities and located within the boundaries of the territory of the SNT or ONT. Appropriate documents confirming the right to own the site should be carried with you.
Persons who have written personal statements to the board of the partnership. The document should include the initials of the applicant, the address of the place of residence, the postal address to which the letter can be sent, as well as email and agreement to abide by the charter of the organization.

Do not forget that the SNT or ONT bodies must issue a membership book or other documentation to the applicant within 3 months, which confirms membership in the partnership.

If denied, the applicant must be informed that membership has been denied.

Horticultural non-profit partnership "pischevik" Kaliningrad

Now, to become a member of SNT or ONT there is no need to pay a fee.

In accordance with Article 14 of this law, contributions will be divided into - targeted and membership.
Set the amount of contributions, the frequency of payment themselves partnerships.
Through the courts, partnerships can be forced to pay certain contributions to citizens who own plots on the territory of SNT or ONT.
The garden house tax will not be charged. For home ownership, designed as a "residential building" tax will be charged.
Payment of contributions will be made in a non-cash way - the funds will be credited to the settlement account of the partnership.

Chairman's salary

Important

COLLEGE executive body, art. 23 FZ 66 does not name the Chairman as the SOLE executive body with which the Labor Code of the Russian Federation (Article 273) allows to conclude an employment contract. Those. Federal Law 66 does not define the chairman of the board as the sole executive body. The structure of the governing bodies of the SNT is described in Federal Law 66 and is exhaustive.

This means that other governing bodies that are not provided for in the law cannot be formed in the SNT. Moreover, it defines the terms of reference of the chairman and specifically states what documents define the powers of the chairman of the board - Federal Law 66 and the charter of the SNT. The powers of the chairman of the board are rather meager and are not sole managerial functions.

Legal forum for landowners

It states that the owners of land plots intended for gardening or horticulture must carry out mandatory procedures to determine the boundaries of the plots. It is necessary to complete the surveying procedure by the end of 2018. Therefore, it is not worth panicking now, the Russians still have 1 year left to carry out land surveying.
You can do without the surveying procedure if:

The land was registered in the property.
No problems with neighbors are foreshadowed - they will not figure out where the border between your plots should be.
It is not planned to make transactions with such real estate.

In other cases, surveying is simply necessary. It will be possible to take ownership of real estate - or make any deal with it - in 2018, but you will only have to go through a mandatory procedure to determine the boundaries of the site.
What buildings are being built on garden plots? Only non-permanent buildings and structures are allowed on such land. They cannot be registered as property - even if they look like an object of capital construction. Remember that non-capital buildings are built without a foundation.
They can be demolished / moved / dismantled. It is possible to independently erect a capital construction object on a plot intended for gardening. But it will not work just to issue a real residential building according to the documents - it will be considered a barn, or another outbuilding. It will be possible to register it only if the type of permitted use of land changes.

Registration in SNT in 2018 and 2019 - changes in the law on gardening partnerships, myths and reality It is possible to register in SNT both now and in 2018.

What is the minimum salary you can make the chairman of snt 2018

Info

Their execution does not make the chairman of the board the sole executive body, but allows him to act on behalf of the SNT as a specially authorized member of the SNT, through whose actions the SNT, by virtue of the law, can acquire civil rights and assume civil duties. The legislator did not provide for the need for a sole executive body in the SNT and there is no one to conclude an employment contract with. However, in accordance with Federal Law 66, an employment contract, by decision of the board, can be concluded with an employee.

But the chairman of the board is not an employee. It is also appropriate to recall Art.
Note that in order to create an SNT or ONT, a minimum of 3 votes of citizens acting as founders is required. The decision must be taken at the general meeting of owners. The association bodies include:
Chairman.

General meeting.

Audit Commission.

Initially, a sole executive body is formed in the partnership - the chairman.
He is the initiator of the partnership. Further, a permanent acting collegial executive body is formed - the board of the partnership. Important: the partnership must include at least 7 people! In addition, at the meeting, a list of members who will be united in the new organization should be drawn up, indicating the full name, title documents and cadastral numbers of all sites.
Organization of the protection of the territory and provision within its borders fire safety. 6. Carrying out audits of the partnership. 7. Payment of wages to persons with whom the partnership has concluded employment contracts. 8. Organization and holding of general meetings of the members of the partnership, as well as the implementation of the decisions of these meetings.
9. Payment of taxes and fees related to the activities of the partnership, in accordance with the legislation on taxes and fees. Let's consider another type of contributions - targeted targeted contributions can be directed to: 1. Preparation of documents necessary for the formation of a land plot, which is in state or municipal ownership, in order to further provide such a land plot to the partnership. 2. Preparation of documentation for the planning of the territory in relation to the territory of horticulture or horticulture. 3.

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On July 29, 2017, the President of the Russian Federation signed a new federal law "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts Russian Federation".
Free link to new law for download (format docx file): FZ-217 dated July 29, 2017
The date of entry into force of the law is 01/01/2019. From the same date, FZ-66 of 04/15/98 becomes invalid.
The discussion of the law is open here:
(registration is required to make comments, suggestions, changes).

FZ-217 dated July 29, 2017 - Constantly supplemented, amended comments on the new federal law, taking into account the established practice.

Workers (employees) SNT

1. Labor relations in SNT

on a permanent basis (under an employment contract with an entry in work book);
part-time workers (combining work in partnership with labor activity in other organizations)
under civil law contracts (contracts, assignments, paid provision services);
volunteers.

With employees hired on a permanent basis, as well as with part-time employees, labor relations are regulated by the norms of the Labor Code of the Russian Federation. These employees are subject to the rules of the labor schedule, enjoy the right to monthly wages, to annual paid leave.

In relation to employees with whom work contracts, assignments, paid services are concluded, one should be guided by the norms of the Civil Code of the Russian Federation.

Labor relations with employees working in a partnership on a voluntary and non-reimbursable basis are built taking into account the provisions of the Federal Law of August 11, 1995 No. 135-FZ "On charitable activities and charities". The period of such work is not included in the seniority, it is not recorded in the work book, vacation is not paid, etc.

When calculating labor costs, a horticultural partnership must necessarily use standard forms, provided by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1:

T-1 (Order (instruction) on hiring an employee);
T-2 (Personal card of the employee);
T-3 (Staffing);
T-5 (Order (instruction) on the transfer of an employee to another job);
T-6 (Order (instruction) on granting leave to an employee);
T-7 (Vacation schedule);
T-8 (Order (instruction) on the termination (termination) of an employment contract with an employee (dismissal);
T-12 (Time sheet and payroll calculation);
T-13 (Time sheet);
T-49 (Settlement and payroll);
T-51 (Payroll);
T-53 (Payroll);
T-54 (Personal account);
T-60 (Note-calculation on granting leave to an employee);
T-61 (Note-calculation upon termination (termination) of an employment contract with an employee (dismissal);
T-73 (Act on the acceptance of work performed under a fixed-term employment contract)

2. Salary in a gardening partnership

Source of salary payments garden partnership are means of targeted financing (membership fees). Also, for these purposes, income received from commercial activities can be directed.

Accrued wages for employees of a horticultural non-profit partnership (released manager, accountant, cashier, staff members protection) is reflected in the credit of account 70 "Settlements with personnel for wages". Since the formation of the cost of products, works or services in a horticultural partnership is not carried out, the use of account 20 "Main production" (or, for example, 26 "General expenses") is not advisable. It is allowed to directly write off the accrued amounts from the sources of their financing.
For example:
Debit 86-2 Credit 70
- on the amount of accrued wages;
Debit 86-2 Credit 69 "Calculations for social insurance and security"
- for the amount of accruals made for wages (UST and contributions to the Social Insurance Fund of the Russian Federation);
Debit 70 Credit 68 "Calculations on taxes and fees" subaccount "NDFL"
- for the amount of income tax withheld individuals;
Debit 70 Credit 50
- the amount of the payment made;
Debit 68 and 69 Credit 51
- for the amount of repaid debts on payments to the budget.

All provisions of the Labor Code of the Russian Federation fully apply to employees of horticultural partnerships. The terms of remuneration provided for by an employment or collective agreement cannot be worsened in comparison with the provisions of the Labor Code of the Russian Federation and the requirements of regulatory acts in the field of remuneration.

The state as a participant in labor relations and within their framework, in accordance with the Labor Code of the Russian Federation, establishes and guarantees:

the value of the minimum wage in the Russian Federation;
limiting the list of grounds and amounts of deductions from wages by order of the employer (regulated by Article 138 of the Labor Code of the Russian Federation), as well as the amount of taxation of income from wages (regulated by Chapter 23 of the Tax Code of the Russian Federation);
limitation of wages in kind (only up to 20% of the wages actually due to be received);
receipt by employees of wages in the event of termination of the employer's activity and its insolvency in accordance with federal laws;
state supervision and control over the full and timely payment of wages and the implementation of state guarantees for wages;
responsibility of employers for violation of the requirements of the Labor Code of the Russian Federation, laws, other regulatory legal acts, collective agreements, agreements;
terms and order of payment of wages;
entitlement to annual leave and duration of annual leave.

All other terms of remuneration are determined by agreement between the parties to the employment relationship, but in compliance with the requirements of legislative acts.

All employees are provided annual leave with the preservation of the place of work (position) and average earnings.
Annual paid leave is granted to employees for at least 28 calendar days.
A longer annual paid leave may be granted in the cases established by Art. 115 of the Labor Code of the Russian Federation. For example, leave for underage workers is 31 calendar days.
Seasonal workers are granted leave in proportion to the hours worked at the rate of two calendar days for each month worked (Article 295 of the Labor Code of the Russian Federation).
Employees who have concluded an employment contract for a period of up to two months are provided with paid holidays or are paid compensation upon dismissal at the rate of two working days per month of work (Article 291 of the Labor Code of the Russian Federation).

3. Payroll taxes, personal income tax

From January 1, 2002 to December 31, 2004, in accordance with paragraphs. 8 p. 1 art. 238 of the Tax Code of the Russian Federation, the amounts of wages and other income paid out of membership fees of horticultural, horticultural, garage-construction and housing-construction cooperatives (partnerships) were exempted from the unified social tax for persons performing work (services) for these organizations.

Considering the provisions of paragraph 2 of Art. 10 of Law No. 167-FZ, the amounts of income paid in favor of these persons were also not subject to insurance premiums for compulsory pension insurance. This kind of situation led to the fact that employees of cooperatives (partnerships), receiving payments from membership fees, did not have the right to include income received in average earnings for the calculation of the state pension, and the entire period of receipt of income from which no payments were made insurance premiums for compulsory pension insurance cannot be included in the length of service of persons taken into account when assigning a pension. That. three years fall out of the experience - 2002, 2003 and 2004.
However, individuals who are employees of horticultural associations could voluntarily participate in the mandatory pension insurance system, for which, in accordance with Law No. 167-FZ, they had to pay insurance premiums in the form of a fixed payment.

Since January 1, 2005, in Ch. 24 of the Tax Code of the Russian Federation Federal Law of July 20, 2004 No. 70-FZ "On Amendments to Chapter 24 of Part Two of the Tax Code of the Russian Federation, the Federal Law" On Compulsory Pension Insurance in the Russian Federation "and the recognition of certain provisions of legislative acts of the Russian Federation as invalid "Changes have been made, according to which, in particular, paras. 8 p. 1 art. 238 of the Tax Code of the Russian Federation.

In this regard, from January 1, 2005, horticultural, horticultural, garage-construction and housing-construction cooperatives (partnerships) are recognized as payers of the unified social tax, as well as insurance premiums for compulsory pension insurance from payments made at the expense of membership fees in for the benefit of persons performing work (services) for these organizations.
Consequently, from the indicated date, employees of cooperatives (partnerships) enjoy the right to include periods of work in the length of service for the purpose of assigning state pensions.

In accordance with the provisions of Art. 236 of the Tax Code of the Russian Federation, the unified social tax must be paid by cooperatives (partnerships) from payments and remuneration accrued in favor of individuals according to employment contracts and contracts of a civil law nature, the subject of which is the performance of works, the provision of services, as well as under copyright agreements.

Tax is not paid on remuneration paid under the said contracts in favor of individual entrepreneurs, as well as from amounts not subject to taxation in accordance with Art. 238 of the Tax Code of the Russian Federation.

With payments in favor of individuals who are disabled people of groups I, II or III, from the taxation of a single social tax in accordance with Art. 239 of the Tax Code of the Russian Federation, amounts up to 100,000 rubles are exempted. per year per recipient.

Because the object of taxation of insurance premiums for compulsory pension insurance and the basis for calculating insurance premiums in accordance with paragraph 2 of Art. 10 of Law No. 167-FZ, the object of taxation and the tax base for the unified social tax, established by Ch. 24 of the Tax Code of the Russian Federation, then the payment of insurance premiums must be made by cooperatives (partnerships) on the same conditions. The exception is payments in favor of persons who are disabled people of groups I, II or III - if they are exempted from taxation under the unified social tax up to 100,000 rubles. per year for each recipient, then they are not exempted from taxation of insurance premiums.

Note! Since cooperatives (partnerships) are payers of insurance premiums for compulsory pension insurance for general conditions, In accordance with the requirements of Art. 15 of the Federal Law of April 1, 1996 No. 27-FZ "On individual (personalized) accounting in the system of compulsory pension insurance" they are obliged to set time submit to the authorities pension fund Russian Federation information about insured persons.

The specified information is submitted annually no later than March 1 in the forms approved by the Resolution of the Board of the Pension Fund of the Russian Federation of October 21, 2002 No. 122p "On the forms of documents for individual (personalized) accounting in the state pension insurance system and Instructions for filling them out."

Payment of the unified social tax and insurance premiums must be made by cooperatives (partnerships) on a monthly basis no later than the 15th day of the next month, according to the rules of Ch. 24 of the Tax Code of the Russian Federation and Law No. 167-FZ. At the same time, in accordance with paragraph 2 of Art. 243 of the Tax Code of the Russian Federation calculated for payment by ownership of the amount of the unified social tax in its part payable in federal budget, are subject to reduction by the amount of insurance premiums accrued for the same period (advance payments on insurance premiums).

The rate of the unified social tax in its part to be credited to the federal budget, in accordance with Art. 241 of the Tax Code of the Russian Federation is 20%, and the rate of insurance premiums for compulsory pension insurance in accordance with Art. Art. 22 and 33 of Law No. 167-FZ is set at 14%.

The amount of the unified social tax (advance tax payment) in its part credited to the federal budget is determined based on the tax base and tax rates in accordance with paragraph 1 of Art. 241 of the Tax Code of the Russian Federation. Further, the amount of insurance premiums accrued for the same period for compulsory pension insurance calculated on the basis of insurance premium rates in accordance with Law No. 167-FZ is deducted from the amount of tax accrued to the federal budget. Those. from the accrued amount of tax payable to the federal budget at the maximum rate of 20%, the amount of insurance premiums accrued at the rate of 14% is deducted in full.

Declaration form for the unified social tax for taxpayers making payments to individuals, and the procedure for filling it out was approved by Order of the Ministry of Finance of Russia dated January 31, 2006 No. 19n.
Declaration form for insurance premiums for compulsory pension insurance for persons making payments to individuals, and the procedure for filling it out was approved by Order of the Ministry of Finance of Russia dated February 27, 2006 No. 30n. The declaration is submitted to the territorial tax authorities no later than March 30 of the year following the expired billing period. In accordance with the Tax Code of the Russian Federation, the billing period is understood to be a calendar year.

4. Allowances and compensations for employees of gardening associations

Because from the income of employees of gardening associations in the period from January 1, 2001 to December 31, 2004, the unified social tax was not paid, then the right to receive state social insurance benefits (for temporary disability, for pregnancy and childbirth, at the birth of a child, etc. .p.) they are for the period of action of Ch. 24 of the Tax Code of the Russian Federation, that is, from January 1, 2001 to December 31, 2004 they did not have. The only exceptions are temporary disability benefits paid in connection with an accident at work and (or) an occupational disease. Persons working in cooperatives (partnerships) had and have the right to receive these benefits, since they are paid at the expense of compulsory insurance against accidents at work and occupational diseases.
Relations by this species compulsory insurance are governed by the provisions of the Federal Law of July 24, 1998 No. 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" (as amended and supplemented) and cooperatives (partnerships) were not exempted from paying insurance premiums.

Since cooperatives (partnerships) from January 1, 2005 are payers of the unified social tax in its part paid to the Social Insurance Fund, employees of these organizations after January 1, 2005 enjoy the right to compulsory social insurance, including the right to receive benefits for temporary disability, for pregnancy and childbirth, at the birth of a child and other payments at the expense of the FSS of the Russian Federation, on a general basis, which is confirmed by the Letter of the Social Insurance Fund of the Russian Federation dated September 23, 2004 No. 02-18 / 11-6474 "On subparagraphs 8 and 14 of paragraph 1 of Article 238 of the Tax Code of the Russian Federation".