What taxes are levied on the remuneration of the HOA chairman?

The Housing Code of the Russian Federation provides for the possibility of paying remuneration to the chairman and members of the board of the HOA. And if, for example, in the case of concluding an employment contract with the chairman of the HOA, the procedure for paying insurance premiums and personal income tax from the chairman’s salary does not raise any special questions, then in the absence of employment contracts, the relevance of such issues increases significantly.

In this article we will examine the issues of the size and frequency of payment of remuneration, the method of receiving it, the obligation to pay insurance premiums and personal income tax and the determination of the person obliged to make such payments (and the corresponding deductions). Additionally, we will discuss the issue of indexing pensions for members and chairmen of the HOA board who are pensioners, and also consider the issue of paying bonuses to the chairman and members of the HOA board.

Remuneration for members of the HOA management bodies and management agreement

Neither an employment nor a civil law contract can be concluded between the members and the chairman of the board of the HOA and the management organization (in the case of an agreement with the management organization), since the activities of such persons are carried out in the interests of the owners of the apartment building and when applying for a job or in other contractual relations with a conflict of interest arises between the managing organization.

If remuneration is collected and paid by the HOA, then this must be provided for in the HOA charter; if an agreement has been concluded between the HOA and the management organization, then the issue of paying remuneration to the members and the chairman of the board of the HOA must be provided for in the agreement (if the management organization will deal with accrual and settlements).

Clause 69 of the Rules for the provision of utility services to owners and users of premises in apartment buildings and residential buildings, approved by Decree of the Government of the Russian Federation of May 6, 2011 No. 354 (hereinafter referred to as Rules No. 354) defines a list of services to be indicated in the payment document (receipt), which does not include payment of remuneration to members and (or) the chairman of the HOA board. However, this list is not exhaustive, so, according to paragraphs. l clause 69 of Rules No. 354 establishes that payment documents also indicate other information that is subject to an agreement containing provisions on the provision of utility services to be included in payment documents.

Explanations from the Ministry of Finance

Officials of the Ministry of Finance of the Russian Federation spoke about the procedure for withholding income tax and assessing fees for the chairman of the HOA in their letter dated July 3, 2017 No. 03-15-05/41744.

Insurance premiums

According to the regulations of paragraphs. 1 clause 1 art. 420 of the Tax Code of the Russian Federation, insurance premiums in organizations are levied on remuneration in favor of individuals paid within the framework of labor relations.

In part 1 of Art. 135 of the Housing Code of the Russian Federation provides a definition of a homeowners' association - this is a type of association of owners of real estate, which is an association of residents of residential premises in an apartment building.

And clause 2 of Art. 123.14 of the Civil Code of the Russian Federation establishes that in this type of partnership a sole executive body must be organized, that is, there must be a chairman, as well as a collegial executive body operating on a permanent basis, that is, a board.

Also, Article 144 of the Housing Code of the Russian Federation states that the governing body of the HOA is the general meeting of residents and the board of the association.

The HOA Board carries out governing activities, acting on the basis of the regulations of parts 1 and 3 of Art. 147 Housing Code of the Russian Federation. In addition, the board is entrusted with the obligation to elect the chairman of the HOA from among its members, if this responsibility does not fall within the competence of the general meeting of residents and is not stated in the charter of the HOA.

The amount of remuneration of the chairman of the HOA is established by the general meeting of members of the partnership on the basis of clauses. 11 clause 2 art. 145 Housing Code of the Russian Federation.

Article 17 of the Labor Code of the Russian Federation states that if, when an official is elected, he has specific labor functions, then they are recognized as labor relations.

Since Article 149 of the Housing Code of the Russian Federation regulates the assignment of certain functions to the chairman of the HOA, his activities can be recognized as the labor activity of an individual.

This means that payments received by the chairman for performing these duties must be subject to insurance premiums in the general manner (based on clause 1 of Article 420 of the Tax Code of the Russian Federation).

It is worth noting that on the issue of withholding insurance premiums from the remuneration of the chairman of the HOA, judicial practice was previously very controversial. For example, judges in the Resolution of the Arbitration Court of the North-Western District dated February 25, 2016 No. F07-2685/2016 recognized that the remuneration of the chairman of the HOA should be subject to insurance premiums. But Moscow judges, in the Resolution of the Moscow District Arbitration Court dated April 14, 2015 No. F05-3459/2015, decided otherwise - contributions are not subject to taxation, according to Federal Law No. 212-FZ. But since this Law has lost force, the court’s decision can be considered invalid at the moment.

The position of the Ministry of Finance on this issue is clear, and the judges themselves today recognize that the payment of insurance premiums for pension insurance by the HOA guarantees the insured person the inclusion of periods of his activity as the chairman of the partnership in the insurance period and guarantees the accrual of an insurance pension in the future.

Personal income tax

The tax base for personal income tax is determined on the basis of clause 1 of Art. 210 of the Tax Code of the Russian Federation, which states that it is necessary to take into account all income of an individual received both in cash and in kind.

According to the provisions of Article 41 of the Tax Code of the Russian Federation, income is the economic benefit of the taxpayer, expressed in cash or in kind. In this case, economic benefits are taken into account if it is possible to evaluate and determine them in relation to personal income tax in accordance with Chapter 23 of the Tax Code of the Russian Federation.

Based on this, the officials of the commented letter conclude that remunerations in favor of the chairman of the HOA are his income in cash and are paid to him for the performance of specific functions, which means they are subject to personal income tax in the general manner.

A simple and convenient HOA program will allow you to competently organize the activities of the chairman and ensure prompt work with utility payments.

Decision on payment of remuneration and bonuses

The Housing Code of the Russian Federation does not provide for other conditions for the appointment and payment of remuneration to members and the chairman of the board of the HOA, other than its size. At the same time, we believe that, by analogy with the payment of remuneration to members (chairman) of the house council, it is necessary to provide for the procedure and conditions for payment of remuneration, as well as the procedure for determining the amount of remuneration (clause 8.1 of Article 161.1 of the Housing Code of the Russian Federation).

When choosing the amount of remuneration, you must understand that taxes and fees required by law must be paid on the amount received, so it is better to indicate that taxes are included in the amount of remuneration, or the amount of remuneration is fixed and the stipulated amount of taxes is collected from the owners in addition to the amount of remuneration.

Pension indexation

Despite the fact that since 2021 the powers to administer insurance premiums have been transferred to the tax authorities, in the process of writing this article we sent a number of appeals to both the Ministry of Finance of Russia and the Pension Fund of Russia (previously it had powers regarding insurance premiums). There has not yet been a response from the Ministry of Finance, but clarifications have been received from the Branch of the Pension Fund for St. Petersburg and the Leningrad Region regarding the payment of insurance premiums.

In its letter (Letter of the OPFR in St. Petersburg and the Leningrad Region dated August 23, 2021 No. 19-02/29988 “On the payment of insurance contributions and indexation of pensions to members of the elected body of HOAs, housing cooperatives”), the Pension Fund indicated that “the election of a person to a certain elective position presupposes the performance of a certain labor function and, accordingly, persons occupying elective positions in non-profit cooperatives (partnerships) are considered to be carrying out labor activities, regardless of the fact of concluding an employment or civil contract with them.”

This is important to know: The difference between a homeowners association and a management company

The Pension Fund also pointed out the obligation of policyholders (homeowners' associations, housing cooperatives) to provide information in the SZV-M form for persons holding elected positions, regardless of the fact of the existence of an employment or civil law contract concluded with them, as well as the frequency of payment of monetary remuneration to them.

To exempt HOAs and housing cooperatives from the obligation to provide information in the SZV-M form, it is necessary to submit to the Pension Fund of Russia the Charter of the HOA, housing cooperative, which states that the person holding an elected position carries out his activities on a voluntary basis, for which the payment of monetary remuneration is not provided .

This is an important circumstance, in particular for cases when a pensioner is elected to an elective position and the question of pension indexation arises. So, if the payment of remunerations, bonuses and other payments is not provided (and most likely a notification about this has been sent to the Pension Fund), insurance payments are not paid (since there is nothing) and indexation is carried out. Otherwise, regardless of the frequency of such payments (monthly or once a year), insurance premiums must be paid to the HOA, housing cooperative, and accordingly, pension indexation is not carried out for pensioners.

Published in the magazine “Chairman of the HOA” No. 1 (135) for 2019.

When using material, reference to the source is required © “Chairman of the Homeowners Association”

Polonsky Yuri

Is it necessary to pay insurance contributions to the pension fund from the chairman’s remuneration?

If you ask this practical question to lawyers or scan the Internet, the answer is usually: yes, it is necessary. But there are other opinions, for example, “it depends on the regularity of payments.”

Judicial practice is contradictory. There are more decisions that say you have to pay. See for example:

— Resolution of the 11th Arbitration Court of Appeal dated December 17, 2015 in case No. A55-17671/2014;

— Resolution of the 13th Arbitration Court of Appeal dated March 23, 2017 No. 13AP-1997/2017 in case No. A56-51097/2016.

— Resolution of the Arbitration Court of the Far Eastern District dated May 18, 2018 No. F03-1753/2018 in case No. A73-14804/2017;

— Resolution of the 6th Arbitration Court of Appeal dated February 12, 2018 No. 06AP-116/2018 in case No. A73-14804/2017.

But there are other precedents - with the opposite content.

Deposit cannot be returned

On April 28, 2011, Galia Galeeva, a member of the board of the Moscow HOA “Klyazminskoe”, was elected chairman of the partnership, and since then she has worked for the benefit of the residents of the house. Receiving remuneration for this, it was paid monthly, but without vacation pay and sick leave, within 300 thousand rubles. in year.

The intrigue is that the accountant of the HOA began to transfer insurance contributions from this remuneration to the local administration of the Pension Fund (PF) of the Russian Federation. As if the chairman were an ordinary hired employee - under an employment contract. G. Galeeva, having learned about this, protested, but the accountant was adamant: it was all right. And this went on for almost three years: from 2011 to 2013. As a result:

- the partnership lost almost 100 thousand rubles,

- Galia Gareevna was withdrawn from the Moscow allowance, which she received as a non-working pensioner and labor veteran.

The chairman decided to fight. Naturally, I started with correspondence. At first, the Homeowners’ Association’s inquiries received answers from the Ministry of Health and Social Development and the Pension Fund of the Russian Federation “for health”: yes, you are right, remuneration is not subject to insurance premiums. But the money was not returned. Later the content of the letters changed to the opposite.

Looking at Federal Law No. 212-FZ “On insurance premiums to the Pension Fund of the Russian Federation, the Federal Social Welfare Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” dated July 24, 2009, one could find out that the object of taxation of insurance premiums for organizations are payments and other remunerations accrued in favor of individuals:

— within the framework of labor relations and civil contracts providing for the performance of work and/or provision of services,

- in accordance with laws on specific types of social insurance.

Specific types of insurance have nothing to do with this. Employment or other contracts, too, Part 3.1 of Article 147 of the RF Housing Code directly prohibits this. The question remains: does the chairman have an employment relationship with the HOA or not.

Galiya Gareevna contacted the prosecutor's office. They said that taking contributions from remuneration was wrong, but they did not interfere. Apparently, they decided that there would be a lot of honor. They suggested that G. Galeeva go to court. That’s what she did, filing a claim on behalf of the HOA for the return of erroneously paid fees.

Relations.net – payments.net

The logic of all courts: first instance, cassation, appeal (they all made the same decision: in favor of the HOA) was as follows.

The position of the chairman of the HOA is elective, the basis for joining it is not an agreement or order on the HOA, but a decision of the board or meeting of the HOA members (depending on what is written in the HOA Charter). And the basis for paying remuneration to the chairman is the corresponding decision of the meeting of HOA members plus the estimate of the HOA with a profile item of expenses, also approved by the decision of the meeting.

As for labor relations, they arise when there are two parties: the employer and the employee. What is not the case in this case is that the powers and functions of the chairman are determined not by agreement of the parties, but by the HOA Charter.

Signs of labor relations are:

- existence of an agreement between the parties,

— performance by an employee of a certain labor function for pay,

- subordination of the employee to a certain work schedule,

— provision by the employer of certain working conditions for the employee.

In the opinion of arbitration judges at all levels, these signs were not present in the case under consideration. This means there were no labor relations. Conclusion: in this case, remuneration should not be subject to insurance premiums; the money paid by mistake must be returned to the account of the HOA.

Which is what was done. And then Galia Gareevna received her Moscow pension bonus. Happy end?

In fairness, one cannot help but notice that if pension insurance contributions do not go from the chairman’s remuneration, where will his pension come from? Especially its accumulative part. In the case of G. Galeeva, another circumstance turned out to be more important: what if a young man becomes the chairman?

Insertion

“Article 15 of the Labor Code of the Russian Federation defines labor relations as relations based on an agreement between employees and the employer on the personal performance by the employee for payment of a labor function (work according to the position in accordance with the staffing table, profession, specialty indicating qualifications; the specific type of work entrusted to the employee) , the employee’s subordination to the rules of internal labor regulations while the employer provides working conditions provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract... Satisfying the requirements of the partnership, the courts reasonably proceeded from the fact that relations between the partnership and Galeeva G.G. in connection with the exercise of the powers of the chairman of the board of the partnership, they are not labor relations, since they do not meet the criteria established by law for labor relations.

These conclusions of the courts have not been refuted by the pension fund authority...”

Resolution of the Moscow District Arbitration Court dated April 14, 2015 in case No. A41-44829/14

Change of scenery

Later, as far as one can judge, the legal situation in the country changed.

From January 1, 2021, Law 212 lost force (see Law No. 250-FZ of July 3, 2021), and the tax inspectorate began to administer insurance premiums. Which, as you know, is not to be trifled with. It turned out that Ch. 34 of the Tax Code of the Russian Federation, dedicated to insurance premiums, is not much different in content from similar provisions of the repealed Law 212. However, their interpretation has changed quite a lot.

The fact is that first the Constitutional Court and then the Supreme Court of the Russian Federation became involved in the problem. The first dealt with the issue of contributions from payments to members of the Board of Directors of the joint-stock company, and in the case of the Supreme Court, the legal situation was completely identical to the case considered: the HOA demanded that the pension fund return contributions to pension and compulsory medical insurance paid from the chairman’s remuneration. Both courts spoke quite clearly: fees must be paid. Regardless of whether there is an employment contract or not, whether any working conditions are provided, etc. The main thing is that there is a payment, the state must take a portion of it for itself - for insurance needs. The decision is quite in the spirit of the times. Don Corleone would be pleased.

Insertion

“Disputed payments represent remuneration paid to individuals within the framework of civil law relations in connection with the performance by them in the interests of the partnership of services for the implementation of management and control functions, and as such these payments are subject to inclusion in the base for calculating insurance contributions for compulsory pension insurance .

In addition, payment of insurance contributions for compulsory pension insurance guarantees that insured persons will include periods of their activity in the insurance period with the subsequent accrual of an insurance pension.

The conclusions of the courts do not contradict the legal position set out in the Ruling of the Constitutional Court of the Russian Federation dated 06.06.2016 N 1170-O...”

Ruling of the Supreme Court of the Russian Federation dated February 12, 2021 No. 301-KG17-22172.

In general, we have before us a case where the third power corrects the first. Lately, this has been happening more and more often in our country.

HOA
chairman
salary
reward
insurance premiums
allowance
labor Relations

conclusions

Thus, remunerations paid to members and chairmen of the board of HOAs under civil contracts for the performance of work and provision of services are subject to insurance contributions for compulsory pension and compulsory medical insurance and are not subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood (relevant if the relationship is not actually an employment relationship and cannot be recognized as such. Read our article about concluding an employment contract and recognizing the relationship as an employment relationship).

In the case of concluding an employment contract, or the existence of actually established labor relations, remuneration paid to members and chairmen of the board of the HOA, remuneration is subject to mandatory insurance contributions for compulsory pension and compulsory health insurance and compulsory social insurance in case of temporary disability and in connection with maternity.

As we see, the types of insurance premiums differ depending on the presence of labor or civil law relations. Personal income tax is payable in any case of receipt of income. At the same time, if payments are made by a management organization, HOA, housing cooperative, then it must withhold the amount of insurance premiums and personal income tax and pay them to the appropriate budget.

Reward

Clause 11 of Part 2 of Article 145 of the Housing Code of the Russian Federation establishes that the competence of the general meeting of members of a homeowners’ association includes determining the amount of remuneration for members of the board of the partnership, including the chairman of the board of the partnership.

Making a decision on the payment of remuneration falls within the competence of the general meeting of HOA members, and not the general meeting of owners of the premises of an apartment building. At the same time, such a decision will be mandatory for all owners of apartment buildings, including those who are not members of the HOA.

Let us immediately note that if employment contracts are concluded between the HOA and the members and the chairman of the HOA board, in this case the HOA acts as the employer and pays the corresponding taxes and fees.

Thus, in its Letter dated April 9, 2021 No. 03-15-05/23294, the Russian Ministry of Finance comes to the conclusion that “the payment of remuneration to members of the HOA board is related to the performance of their labor functions. If the general meeting of HOA members makes a decision to pay remuneration to members of the HOA board, then in this case the HOA acts as the entity paying remuneration to the above persons. Thus, based on the provisions of paragraph 1 of Article 419 of the Tax Code, the HOA is the payer of insurance contributions for compulsory pension and compulsory health insurance and for compulsory social insurance in case of temporary disability and in connection with maternity from the amounts of remuneration made by it in favor of the members of the HOA board.” .

The amount of remuneration for the chairman of the HOA, insurance premiums and taxes

Based on the results of the general meeting of residents, a monthly remuneration is determined for the chairman of the HOA, who is obliged to pay taxes and make insurance contributions in 2021. This activity must be paid accordingly; the chairman of the HOA, like employees in other areas, has his own rights and responsibilities. Their conscientious implementation helps to keep the apartment building in proper condition.

Salary

After the general meeting of the members of the partnership takes place and you select and approve the chairman, it will be necessary to conclude an employment contract with him. Labor relations are reflected in concluded contracts.

Since such work requires a large amount of free time, the study of certain regulatory documents, as well as the investment of effort, the chairman’s work must be paid.

Does the HOA chairman receive a salary? In addition to the rights and obligations of the head of the partnership approved by the owners, the document states that he receives wages. It is such a document that establishes at the proper level the rights and obligations of the head of the partnership.

The chairman of the board can be paid in several ways. Among them:

wages – the owners of the house can offer a monthly payment for the work of the head of the partnership according to the work done. The more he does for the benefit of housing, the greater the amount of money he will receive;
remuneration – payment in this case will be made according to approximately the same scheme. Basically, this is the method used for calculations.

The salary of the HOA chairman is not calculated based on the amount of work performed. It has a certain size. The chairman of the HOA will receive a salary of exactly the amount that was approved after negotiations with the apartment owners.

How is the salary of the HOA chairman determined?

The topic regarding the issue of payment for the head of the partnership should be raised at a meeting of residents of an apartment building. In some cases, this issue is resolved at a meeting of the board members.

When citizens approve the amount of wages, they must understand that it cannot be exceeded. But it is allowed to accrue an increase to the previously established amount, which is related to the work performed. This increase must be of adequate magnitude.

The salary of the chairman of the HOA board is established by several legislative acts. Among them:

Housing Code of the Russian Federation;
Charter of the partnership.

The first legislative act defines the general rules, using which owners can determine the work and salary of the chairman of the HOA. The charter is valid in a specific partnership, and it does not determine the exact amount of money received by the manager.

The chairman receives a salary or remuneration every month based on the general meeting of apartment owners in the building he manages. It needs to be organized in advance by notifying all owners; this can be done:

hanging notices in the entrances is the most common option;
appoint a person who will personally notify each owner.

Important! To appoint a cash payment, it is necessary that at least half of the citizens living in the house be present at the meeting. It is forbidden to solve such an important issue with a small number of people; this decision can later be considered illegal.

This is important to know: Order on the appointment of the chairman of the HOA: sample

Wages are paid for a reason, but on the basis of documents submitted by the head of the HOA, which will contain information about the work he has carried out. The work can only be those that he had the right to carry out. This is an estimate that must contain information about how much money was spent by the chairman.

After the meeting and inspection of the presented papers, minutes of the meeting are drawn up. The vote on the payment will be reflected there, and its amount will be contained. The salary can be cashed by him at the tax authority, based on the minutes of the meeting.

The document will be checked, and if no errors or violations are found, the chairman will receive money for his work.

Salary amount

How much the chairman's remuneration should be, or what his salary should be, is not established in any legislative acts. Owners of living space in apartment buildings also do not have a common opinion on this matter. This happens because someone cannot or does not want to appreciate the work of such workers.

Also, many people have different concepts of decent wages; the amount may depend on the region of residence of citizens. Each region has a different cost of living; it is on this that individuals can rely when setting the average remuneration for the head of an HOA.

For example, according to a survey that was posted on the Internet, the following information was collected:

The amount of payment received must correspond to the duties performed by the chairman. Each case is individual, so it is necessary to look at each situation separately.

Also, the size of the calculation will depend on the coefficient in force in the region. For example, in the Ural region it is 15%. Does the chairman have the right to receive vacation pay? This issue is resolved at a general meeting of residents of the house.

Payroll taxes and insurance premiums

Are payments due to the chairman of the HOA subject to taxes? The right to receive money arises from the head of the partnership after he has carried out maintenance, repairs, and other actions that directly affect the residential building.

The salary of the chairman of the HOA has a different meaning than the regular salary paid under the concluded employment contract. But according to the taxation system, even despite the differences, such cash payments are also taxed, since this is the person’s earnings. It is subject to a general tax of 13%.

There are two methods to pay tax:

agree that it will be paid in advance;
subtract yourself.

It makes more sense to do this yourself, since it is better for the chairman to deal with such issues personally. This will allow him to fully control the earnings that he has from performing his duties.

Is he required to pay insurance premiums? He pays the fees from his salary once a year. While most other citizens working under an employment contract pay contributions every month.

This fact is due to the fact that the chairman of the board may not receive wages every month, but only based on the results of work performed. For example, if in May he did not do anything to improve a residential building, and no money was spent anywhere from the general budget for the property, he will not receive money for the work, since it simply did not happen this month.

The chairman's salary is used to determine his pension. The amount of payment of the insurance premium will be approved by a specialist of the Pension Fund, and will be a certain percentage of the money received by the chairman of the partnership.

The answer to the question of who will pay the insurance premium, the partnership itself or its chairman, should be contained in the HOA Charter, since this decision is made at the local level.

When the HOA doesn't pay

Carrying out the work of the chairman of the HOA requires effort and time, so his work must be paid. If for more than two months, when he conscientiously performed his duties, a meeting of residents was not held and money was not paid, he can go to court or the housing inspectorate.

The statement of claim is filed in the district court, and a state fee will need to be paid. The claim states:

how long the payment was not made;
what duties did the chairman perform;
signature and seal of the HOA.

The filed claim is accompanied by papers that will serve as evidence that the head of the HOA actually did his job. You also need to attach the minutes of the meeting in which a specific citizen was elected chairman.

If the plaintiff’s demands are satisfied, then a sum of money will be allocated from the capital repair fund of the apartment building, which will go to him for remuneration.

The remuneration to the chairman of the HOA, payment of taxes and insurance premiums in 2021, is determined by regulatory documents. They are the Housing Code and the HOA Charter. Based on their points, apartment owners can determine the amount that the chairman of the HOA can receive in a particular case.

If payment is not received

Not all HOA participants are happy that part of the collected funds is spent on the work of the chairman. Many people believe that the chairman should not work for money. As follows from the provisions of the Housing Code and the Labor Code of the Russian Federation, the chairman, although he does not receive a salary, has the right to count on remuneration.

The difficulty of receiving payment is due to the need to collect residents every time it is planned to pay the chairman's remuneration. The Housing Code (Article 45) determines the frequency, less often than which meetings should not be held. The HOA is required to meet at least once a year, which is not enough to organize monthly payments.

Taking into account the restrictions that have arisen, homeowners, at their own discretion, determine whether the chairman of the HOA may not receive a salary. When refusing to pay remuneration, HOA participants should be prepared for proceedings in court or supervisory authorities of the administration. If the chairman really worked, organized events for repairs, improvement, and regulating the work of the house, there is every chance to restore justice and demand forced payment.

The housing inspectorate or the district court at the location of the house will help restore justice.

When drawing up a claim in court, it is necessary to take into account the mandatory details:

information about the applicant (full name, address);
the exact name of the defendant organization (HOA) and the address of the house;
the amount of the claim (the period for which the remuneration was not paid);
documentary evidence of the work carried out by the chairman.

The statement of claim is submitted along with attachments that demonstrate the conduct of activities in the partnership and the results obtained (improvement actions, positive changes in the house). If there are enough documents, a decision is made to force the HOA to settle the settlement with the chairman.

Law on receiving remuneration for the chairman of the HOA

According to Part 3.1 of Article 147 of the Housing Code, members of the audit commission or those who already hold a specific position in management organizations with which a contract for the provision of services has also been signed are not elected as a member of the board . specific services .

Article 147. Board of the homeowners association Part 3.1

A member of the board of a homeowners' association cannot be a person with whom the association has entered into an agreement for the management of an apartment building, or a person holding a position in the management bodies of the organization with which the association has entered into the said agreement, as well as a member of the audit commission (auditor) of the association.

A member of the board of a homeowners' association cannot combine his activities on the board of the partnership with work in the partnership under an employment contract, as well as entrust, trust, or otherwise entrust to another person the performance of his duties as a member of the board of the partnership.

Since the chairman of the HOA is a member of the board, all the rules described above apply to him . Taking this into account, it is impossible to conclude an employment contract to perform the functions of the chairman, which means there is no labor relationship between the owners and the person appointed to the post .

Based on this, according to existing legislation, in the absence of an employment contract, an employee cannot be paid a salary . , a remuneration for the work done can be assigned to the chairman .

How is this reflected in the accounting records?

Since the performance of his functions by the chairman is in no way connected with the production and subsequent sale of any type of product, does not have labor relations, and is not related to the provision of services, purchase and sale of goods, no special acts are required to be maintained for this item of expenditure.

The accountant of the partnership issues remuneration to the head of the HOA as part of other expenses for maintaining the apartment building .

Important! If necessary, such preparation of documents can be justified by Article 11 of the Labor Code of the Russian Federation, since no employment contract was concluded with the Members of the Board and the Chairman of the HOA.

If any disputes arise regarding the calculation of remuneration to the chairman, you can seek advice from a lawyer . He will look at the situation specifically for a particular partnership and help you understand the current situation. In addition, if it is impossible to reach an agreement, members of the meeting have every right to choose a new head of the HOA without contacting other bodies.

On what grounds can you count on it?

The head of the vehicle can receive remuneration for the work done and the fulfillment of his direct obligations only after the decision of the general meeting of members of the partnership (Article 145 of the Housing Code of the Russian Federation).

At the moment, the legislative framework does not stipulate the lowest and highest levels of remuneration for the chairman.

The main condition for its formation is the satisfaction of the head of the vehicle, the members of the partnership, the homeowners with the amount received, as well as the absence of a decrease in the quality of care for the local and residential areas due to payment for the services of the chairman.

According to the same principle, other members of the board receive payment for their obligations, but only after the work has been done and there is a decision of the general meeting of participants of the partnership.

What taxes does the homeowners association pay?

In what form does he receive payment?
How is it determined?
Who installs?
Where are the conditions stated?
How to apply?
What taxes are subject to?
Do I need to pay insurance premiums?
What to do if the partnership does not pay?

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique. If you want to find out how to solve your particular problem, please use the online consultant form on the right or call.

It's fast and free! In what form does he receive payment? The chairman, like all other members of the board, is not paid a salary, but a reward for the work he has done.

When can an official be paid for his efforts?

The chairman’s efforts can be paid in cases where they carefully fulfill a number of obligations . Among them:

first, the chairman fulfills his duties in full and draws up an act of work performed on their basis;
the document must specify the time frame of work, the amount of expenses, the final results and what the chairman himself directly did;
after completion, the act is handed over to the members of the HOA board; if they cannot consider it at the moment, a decision and discussion on the document can be held at a house-wide meeting;
after checking all the data, the percentage of remuneration is calculated from the amount of money spent, all management members and residents must agree with it;
if it was not possible to reach an agreement, the certificate of work performed will be revised and carefully checked;
after a positive decision, minutes of the meeting will be drawn up, according to which the chairman will be able to withdraw the payment assigned for his work from the current account of the partnership.

To receive a reward, you will need to provide a sheet of paper based on the results of the meeting .

Registration of reward

How to arrange it correctly? Payment is made in stages:

To begin with, the manager must perform any work on the management or improvement of the house, and draw up a report of the work performed . This act should reflect how much time was spent on implementation, what results were achieved, a report on the expenditure of funds, as well as its direct role.
Next, the act is presented to the board members for consideration .

Also, if the board, for some reason, cannot meet, this act is provided by the owner of the property, who meet in the form of a general building meeting.

Having studied the certificate of work done, in accordance with the charter, the percentage of money spent on improvement is calculated , in which payment will be measured.
The board member or meeting participants must agree with the amount received. Otherwise, the results of the work completion report will be revised.
If consent is received, then a decision is drawn up - a protocol in which the head of the board is allowed to withdraw a certain amount of money from the current account of the partnership as payment for labor. It is with this piece of paper that the manager must come either to the bank or to the regional operator (depending on where your partnership account is located) and receive the money.

Are taxes and insurance premiums withheld?

Payment for the chairman's work is subject to mandatory tax.

It is equal to the personal income tax , which is equal to 13%.

The head of the HOA can pay these funds independently by sending them to the tax office, or mandatory deductions can be made at the bank and at the regional operator immediately upon receipt of the remuneration.

Payments of insurance premiums occur annually. This is necessary to receive a good pension in the future .

The percentage of the mandatory insurance contribution is determined by the pension fund.

This fee can be paid directly by the head of the HOA or by the partnership. This point should be reflected in the management charter of the apartment building .