The chairman of the snt appointed his own remuneration. Labor relations with the chairman of the HOA, SNT did not arise. Arbitrage practice. Labor relations in SNT

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On July 29, 2017, the President of the Russian Federation signed a new federal law "On the conduct of gardening and horticulture by citizens for their own needs and on amending certain legislative acts Russian Federation".
Free link to new law for download (docx file format): ФЗ-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The date of entry into force of the law is 01.01.2019.From the same date, FZ-66 of 15.04.98 is no longer valid.
Discussion of the law is open here:
(registration is required to make comments, suggestions, changes).

FZ-217 of July 29, 2017 - Constantly supplemented, amended comments to the new federal law, taking into account the accumulated practice.

Workers (employees) SNT

1. Labor relations in SNT

on an ongoing basis (by employment contract with registration of an entry in work book);
part-time workers (combining work in partnership with labor activity in other organizations);
under contracts of a civil nature (work, order, repayable rendering services);
volunteers.

With employees hired on a permanent basis, as well as with part-time employees, labor relations are governed 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, on annual paid vacation.

In relation to employees with whom work contracts, commissions, paid services have been 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 unpaid basis, are built taking into account the provisions Federal law dated August 11, 1995 No. 135-FZ "O charitable activities and charities". The period of such work is not included in the length of service, an entry is not made about it in the work book, vacation is not paid, etc.

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

T-1 (Order (order) on the hiring of an employee);
T-2 (Personal employee card);
T-3 (Staffing);
T-5 (Order (order) on the transfer of an employee to another job);
T-6 (Order (order) on granting leave to an employee);
T-7 (Vacation Schedule);
T-8 (Order (order) on the termination (termination) of the employment contract with the employee (dismissal);
T-12 (Table of accounting of working hours and calculation of labor remuneration);
T-13 (Time sheet);
T-49 (Payroll);
T-51 (Payroll);
T-53 (Payroll);
T-54 (Personal account);
T-60 (Note-calculation on granting leave to the 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. Wages in a horticultural partnership

The source of salary payments in garden partnership are earmarked funds (membership fees). Also for these purposes can be used income received from commercial activities.

Accrued wages to employees of a horticultural non-profit partnership (exempted manager, accountant, cashier, full-time security workers) are reflected in the credit of account 70 "Payments with personnel for wages". Since the formation of the cost of products, works or services in a gardening partnership is not performed, the use of account 20 "Main production" (or, for example, 26 "General expenses") is impractical. Direct write-off of the accrued amounts at the expense of their funding sources is allowed.
For example:
Debit 86-2 Credit 70
- for the amount of accrued wages;
Debit 86-2 Credit 69 "Settlements for social insurance and security"
- in the amount of accruals made for wages (UST and contributions to the Social Insurance Fund of the Russian Federation);
Debit 70 Credit 68 "Calculations of taxes and fees" subaccount "Personal income tax"
- for the amount of personal income tax withheld;
Debit 70 Credit 50
- for the amount of the payment made;
Debit 68 and 69 Credit 51
- in the amount of repaid arrears on payments to the budget.

All provisions of the Labor Code of the Russian Federation fully apply to employees of horticultural associations. 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 enactments 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:

magnitude minimum size wages 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 remuneration for work in kind (only up to 20% of the amounts actually owed to the receipt of wages);
receipt by employees of wages in the event of termination of the employer's activities and his 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 labor remuneration;
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 sequence of payment of wages;
the right to annual leave and the length of the 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.
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 minors 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 entered into an employment contract for a period of up to two months are provided with paid vacations or compensation upon dismissal is paid at the rate of two working days per month of work (Article 291 of the Labor Code of the Russian Federation).

3. Taxes from the payroll fund, 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 horticultural, gardening, garage-building and housing-building cooperatives (partnerships) to persons performing work (services) for these organizations.

Taking into account 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 compulsory pension insurance contributions. 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 the income received in average earnings for calculating the state pension, and the entire period of receipt of income from which it was not paid insurance premiums for compulsory pension insurance, cannot be included in the insurance record of persons taken into account when assigning a pension. That. three years of experience drop out - 2002, 2003 and 2004.
However, individuals who are employees of horticultural associations could voluntarily participate in the compulsory 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.

From January 1, 2005 in chap. 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, Federal Law" On Compulsory Pension Insurance in the Russian Federation "and invalidation of some provisions of legislative acts of the Russian Federation "amendments have been made, according to which, in particular, paragraphs. 8 p. 1 art. 238 of the Tax Code of the Russian Federation.

In this regard, from January 1, 2005, horticultural, gardening, garage-building and housing-building cooperatives (partnerships) are recognized as payers of the unified social tax, as well as insurance contributions for compulsory pension insurance from payments made from membership fees to 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 insurance period for the appointment of 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) on payments and remunerations accrued in favor of individuals under labor contracts and civil contracts, the subject of which is the performance of work, the provision of services, as well as under copyright contracts.

Tax is not paid on remunerations paid under these agreements 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.

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

Because the object of taxation with 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, respectively, 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 should be made by cooperatives (partnerships) on the same conditions. An exception is payments in favor of persons with disabilities of I, II or III groups, if they are exempt from taxation under the unified social tax in the range of up to 100,000 rubles. per year for each recipient, they are not exempt from insurance premiums.

Note! Since cooperatives (partnerships) are payers of insurance contributions for compulsory pension insurance on general terms, in accordance with the requirements of Art. 15 of the Federal Law of April 1, 1996 No. 27-FZ "On individual (personified) accounting in the compulsory pension insurance system" they are obliged to set time provide the bodies of the Pension Fund of the Russian Federation with information about the insured persons.

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

The payment of the unified social tax and insurance contributions 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. Moreover, in accordance with paragraph 2 of Art. 243 of the Tax Code of the Russian Federation, the amounts of the unified social tax calculated to be paid by ownership in its part to be paid to the federal budget are subject to reduction by the amount of insurance premiums (advance payments of insurance premiums) accrued for the same period.

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 clause 1 of Art. 241 of the Tax Code of the Russian Federation. Further, the amount of compulsory pension insurance premiums calculated for the same period calculated on the basis of insurance premium rates in accordance with Law No. 167-FZ is deducted from the tax amount payable to the federal budget. Those. from the assessed amount of tax payable to the federal budget at a maximum rate of 20%, the amount of insurance premiums assessed at a rate of 14% is deducted in full.

Unified social tax declaration form for taxpayers making payments 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.
Mandatory Pension Insurance Contribution Declaration Form for persons making payments to individuals, and the Procedure for filling it out is 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 as a calendar year.

4. Benefits and compensation for employees of horticultural associations

Because the unified social tax was not paid from the incomes of employees of horticultural associations in the period from January 1, 2001 to December 31, 2004, then the right to receive benefits under state social insurance (for temporary disability, for pregnancy and childbirth, at the birth of a child, etc.) .p.) they are for the period of validity of Ch. 24 of the Tax Code of the Russian Federation, that is, from January 1, 2001 to December 31, 2004 did not have. The only exceptions are benefits for temporary disability paid in connection with an industrial accident and (or) occupational disease. Persons working in cooperatives (partnerships) were and are entitled to receive these benefits, since they are paid for at the expense of compulsory insurance against industrial accidents and occupational diseases.
Relations on this kind compulsory insurance is regulated 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 exempt from paying insurance premiums.

Since cooperatives (partnerships) since 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, as 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 ".

By the order of the Federal Law "On horticultural, vegetable gardening and dacha non-profit associations of citizens" issued in 1998, all previously existing associations were reorganized into new form legal entity - SNT, the decoding of the abbreviation of which sounds like "Gardening non-profit partnership."

There are also differences in the form of management of these settlements: in the SNT, the working moments that have arisen are decided collectively, by universal suffrage. Comparatively small mandatory contributions are also a plus. In the cottage community, management is given to a company that requires much more investment, but the range of services provided is much wider.

SNT chairman costs

“By the decision of the general meeting, the chairman of the SNT was assigned wages in the form of monetary remuneration. The chairman argues that the amount of remuneration should be at least the minimum wage in the region, regardless of the volume and time of work performed by him. Is it so?"

The answer to this question depends on whether there is an employment relationship between the chairman of your SNT and the SNT itself. The minimum wage applies to an employment relationship where the employer is one of the parties and the employee is the other. So, according to article 133 (Establishment of the minimum wage) Labor Code Of the Russian Federation, the monthly wage of an employee who has fully completed the working time during this period and fulfilled the labor standards ( labor duties), cannot be lower than the minimum wage.

Duties of the chairman of SNT, or is it difficult to be the main one among gardeners

Disconnection is carried out after a warning and if the offender has not eliminated the problems on time. For other violations of the charter, for example, non-payment of membership fees, the board and the chairman do not have the right to turn off the electricity as a measure of influence on the defaulter.

This list is supplemented or shortened only at general meetings. The chairman is obliged to obey the board of SNT, guided in his work by the charter and legislation of the Russian Federation (in particular, Art. 66 "On horticultural, vegetable garden and summer cottages non-profit organizations citizens "), as well as decisions of the general meeting and board. Takes into account the chairman in his work and regulations local authorities, if they are related to the activities of the partnership, as well as court decisions, if they have entered into legal force.

Regulations on the remuneration of the chairman of the snt

The employer for the chairman of the board is the partnership, as an organization, and the very decision to hire the chairman must be made by a body that is not subordinate to the hired chairman. The board or its members are not suitable for the role of employer here.

At the same time, it should be clearly written in the charter that the board, including its chairman, can be formed by the decision of the general meeting both from members of the partnership, acting on a voluntary basis, and from citizens who are not members, upon concluding an employment contract with them. The articles of association should also specify the person authorized to sign the employment contract with the hired member of the management board or chairman of the management board.
And, finally, two quotes. "... The court of first instance made a reasonable conclusion that the position of the chairman of the board is elective, an employment contract is concluded with him for a certain period of two years" 2011).
As for the person who directly signs the employment contract, in my opinion, he can be anyone who is authorized to sign the articles of association (board member, chairman of the meeting). If, however, it is specified in the charter that an employment contract with the chairman of the board is signed by a person authorized by the meeting itself, who made the decision to conclude an employment contract, this approach looks more consistent.
Then the meeting makes three decisions: on the admission of the chairman of the board under an employment contract; about the corresponding contribution (for his salary); about the person authorized to sign an employment contract on behalf of the meeting. Thus, the legal recruitment of the chairman of the board to work under an employment contract is possible in relation to candidates for this position who are not members.

Northern summer resident - News, Catalog, Consultations

In accordance with Art. 124 of the Labor Code of the Russian Federation, the failure to provide annual paid leave for two consecutive years, as well as the failure to provide annual paid leave to employees under the age of eighteen and employees engaged in work with harmful and (or) dangerous conditions labor.

Vladimir Sergeevich, good afternoon. To answer your question, please clarify where your site is located: horticultural partnership, village, etc., is there a house on the plot. According to Part 4 of Art. 28 of the Federal Law "On horticultural, horticultural and suburban non-profit associations of citizens" in the event that a land plot that makes up the territory of a horticultural, vegetable garden or non-profit association provided to this non-profit association or other organization under which this non-profit association was created (organized) prior to the entry into force of this Federal Law, a citizen who is a member of this non-profit association has the right to acquire ownership of the land plot provided to him in accordance with the project free of charge organization and development of the territory of this non-profit association or other determining the distribution land plots in this non-profit association by document. If you meet the requirements of this article, then the land plot must be provided to you free of charge.

SNT chairman and his duties

The chairman of any gardening, especially non-commercial, is the main actor in the management of this organization. The duties that correspond to the position of the chairman are determined special instructions... It is drawn up on the basis of the Federal Law - Law No. 66. Consider the key points of this document:

The chairman is hired by members of gardening, they can also relieve him of his post, but only by agreeing on their decision at a general meeting.
The chairman is elected at a general meeting or for authorized persons (with the obligatory execution of a corresponding written resolution).
The term of this official- two years.
He may have in his subordination the following employees:
- deputy (in the absence of the chairman, works instead of him);
- secretary (deals with the maintenance of documentation, files of members of the partnership, owners of garden plots, etc.).

Taxation of SNT

Of course, each member of the SNT has the opportunity to leave the partnership and individually deal with their gardening plot. At the same time, it is necessary to clearly understand that the owner must independently pay for various services of third-party organizations. cash, as well as pay the partnership for the use for their own purposes of objects that belong to the partnership, for example, access roads or internal roads. For this, a special agreement must be drawn up, which will reflect all the essential points of this agreement.

solution of general socio-economic issues that arise before the owners of horticultural plots;
protecting the interests of SNT members before government bodies or commercial organizations;
organization of settlements with enterprises providing services to gardening partnerships.

Moscow Union of Gardeners

Refusing Kozlovskaya R.F. in satisfying the claims, the court of first instance concluded that between Kozlovskaya P.AND. and with SNT "Lift" DD.MM.YYYY labor relations arose, which ended DD.MM.YYYY. The plaintiff found out about the violation of her right - untimely payment of wages on July 4, 2009, and applied to court only on January 22, 2013 for the protection of the violated right. Since she is without good reason missed the deadline established by Article 392 of the Labor Code of the Russian Federation for protecting the violated right, this is the basis for refusing to satisfy her claims without resolving the dispute on the merits.

In such circumstances, the refusal of the plaintiff to satisfy her claims in connection with the omission of the limitation period is justified. In accordance with the rules established by article 152 of the Civil Procedure Code of the Russian Federation, such a decision can be made by the court in a preliminary court session without consideration of the time on the merits.

Horticultural Non-Profit Partnership: Protocol

date, time and place of the meeting of the board;
information about the number of elected members of the board, as well as those who specifically take part in the meeting;
information about the secretary who is chosen to hold the meeting;
agenda, summary speeches of board members and participants on each issue;
decisions that were taken on each of the issues under consideration, indicating the results of the vote.

Petrovich Ivan Stepanovich was heard on the third issue - on the issue of holding the elections of the delegates in 2019.The term of the authorized streets ended in May, June of this year. Therefore, it is necessary to hold elections of delegates on each street during August and September. According to the Charter of SNT, one authorized person from twenty members of the partnership. In order to conduct a legitimate reporting - re-election meeting in January, February 2019. I propose to provide the former delegates with the election protocols, hold meetings in the streets, and inform the members of the partnership about the election of the delegates.

Legal validity of the new chairman of SNT

Of course, the accounting department is conducted, and this question arose here's why. The previous chairman himself collected membership fees and himself took from the cash desk the salary due to him, the amount of which was established general meeting... He resigned on June 14, 2014 and took the salary for the entire June. Please tell me if he is right, if not, how to recover from him excessively received salary? Thanks.

Usually, the minutes of the General Meeting on the election of the chairman also prescribe his term of office, this is very important for maintaining a bank account - on the basis of the minutes, information about the time is entered so that the bank can know from when and at what point this person is authorized to manage funds.

A question related to saving on taxes in SNT and with the principle of chairing the SNT. And the question is specifically about the salary, and not about compensation for expenses. Is it possible to replace the salary with a year-end remuneration? How not to pay taxes in this case?

In SNT "Rassvet -1" the salary for the chairman of 5 thousand rubles appeared only in 2012. Prior to that, the chairmen worked on a voluntary basis, and in gratitude to the chairperson they once freed him from paying the annual membership and targeted fees.

When they are assured that "the tax authorities will not allow" the chairman not to be paid, "in SNT it is impossible not to pay the head's salary as a legal entity and not to pay taxes," they confuse a non-profit partnership and a commercial firm. There are still many SNTs where the chairman does not receive a salary. There is even more public organizations, for example, charitable foundations, whose activities are based on targeted contributions and donations, and there is simply no source for paying salaries and taxes. The chairman and even the Mongut workers work on a volunteer basis without remuneration. There are even more religious organizations, which are also legal entities and also do not pay wages, in principle, and often they do not do anything overtax. So there is no uniform practice in the field of legal entities.

At the same time, in SNT, the chairman, according to law 66-FZ, is not an executive body and not the head of a legal entity in the usual sense of the word. ...

the essence of the law No. 66-FZ, then the chairman of SNT is not an employee, but is elected by the general meeting of SNT and his powers are confirmed by an extract from the decision of the general meeting on his election. Those. Consequently, since he is not an employee and has not entered into an employment relationship with SNT, he does not receive a salary for his activities.

Source: http://www.buhgalteria.ru/forums/58/14214/
Accounting.ru

Features of the status of the chairman are well described in the material from the site of SNT "Rainbow":

"Is the salary of the chairman of the board of SNT supposed or not?

There are many discussions on this topic on the net. To understand this topic ourselves, let's remember what basic law regulates the activities of SNT? Federal Law 66, in which there is not a word about the salary for the chairman of the board.

Labor relations between an employee and an employer and, accordingly, remuneration are regulated by the Labor Code of the Russian Federation.

A systemic error of individual lawyers, for example, Baytenova and Kresnikova (authors of the article-by-article comments to Federal Law 66), who claim that labor relations can be established between the chairman of the board and SNT, is the perception of the chairman of the board of SNT as the sole executive body, which he is NOT.
We carefully read FZ 66: The chairman of the board is NOT the head of SNT. He heads the collegial executive body - the BOARD, but at the same time, he does not have a decisive vote at the meetings of the board, since decisions of the board are made by a SIMPLE majority of votes of members of the board, respectively, the chairman of the board of SNT, unlike the chairman of the board of an JSC (bank, for example), is not entitled to BLOCK the decisions of the board, but has the right only to appeal against the adopted decision.
Unlike Art. 22, where the board is named COLLEGE executive body, Art. 23 FZ 66 does not call the Chairman the SINGLE executive body with which the Labor Code of the Russian Federation (Article 273) allows you to conclude an employment contract.
Those. Federal Law 66 does not designate the chairman of the board as the sole executive body.
The structure of the SNT governing bodies 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 SNT.
Moreover, it defines the terms of reference of the chairman and specifically states which documents define the powers of the chairman of the board - Federal Law 66 and the charter of SNT.
The powers of the chairman of the board are rather meager and not solely management functions... Their implementation does not make the chairman of the board the sole executive body, but allows him to act on behalf of SNT as a specially authorized member of SNT, through whose actions SNT, by virtue of law, can acquire civil rights and assume civil obligations.
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 may be concluded with an employee by decision of the board. But the chairman of the board is not an employee.

It is also appropriate to recall Art. 273 of the Labor Code of the Russian Federation (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 simultaneously a member of this organization (SNT).

quotation: "Art. 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 for those cases when: the head of the organization is sole participant(founder), member of the organization, owner of its property;

So, in Federal Law 66 there is not a word about the "chairman's salary". However, the law provides the opportunity to pay monetary remuneration to the board of the partnership by decision of the General Meeting (paragraph 15) of Art. 21 FZ 66).

According to Federal Law 66, the payment of wages is possible only to persons who have entered into employment contracts with SNT (clause 4 of Article 16 of Federal Law 66), in accordance with the procedure prescribed in the Charter.

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.

It is also possible to pay for specific types of work or services to individuals performing work under GPC contracts (civil law) concluded with SNT on the basis of the estimate approved by the General Meeting.

Therefore, in judicial practice, the following obligations of SNT in terms of remuneration are recognized:

On the payment of wages to hired employees on the basis of Staffing table approved by the General Meeting.

On payment of remuneration to individuals for services rendered under GPC contracts,

On payment of remuneration to the chairman or members of the board, if the minutes record:

"To establish from ......... date ........ the remuneration to the chairman of the board ......... in the amount of ........ rubles MONTHLY AND ALL YEARLY."

Thus, according to the law

The powers of the chairman of the board are determined by the specified Federal law and the charter of such an association. The chairman of the board of the partnership is not an employee, does not fulfill his functions under an employment contract, but is elected by the general meeting of SNT. The chairman of the board of SNT is not the executive governing body of the partnership, without concluding an employment contract with him, but a special authorized member of SNT, through whose actions SNT, by virtue of law, can acquire civil rights and assume civil obligations ..

Document, confirming the powers of the chairman of the board of 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 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 the resolution of issues on encouraging members of the board. Payment of wages, which the chairman of the board installed himself, was installed illegally.

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

How such legal status can the chairman be interpreted by the tax office to require the chairman to charge salaries and taxes? The answer is no way.

Remuneration to the chairman is a matter of goodwill for SNT. The size is established by the general meeting personally for each chairman for each period of time.

Here is an analysis of this myth. No decision of the meeting - no salary.

Ekaterina Martynova

The answer to this question depends on whether there is an employment relationship between the chairman of your SNT and the SNT itself. The minimum wage applies to an employment relationship where the employer is one of the parties and the employee is the other. So, according to article 133 (Establishment of the minimum wage) of the Labor Code of the Russian Federation, the monthly wage of an employee who has fully completed the working time during this period and fulfilled the labor standards (labor duties) cannot be lower than the minimum wage.

Thus, if between SNT and the chairman of the board of SNT is concluded labor contract(such relations are practiced, in particular, when the chairman is not a member of the SNT), then his salary should really be at least the minimum wage. If the relationship between SNT and the chairman of the board is formalized not as labor, but somehow differently, 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 remuneration to the board of the partnership by decision of the General Meeting (paragraph 15) of Art. 21 FZ 66).

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.

Therefore, in judicial practice, the following obligations of SNT in terms of remuneration are recognized:
- on the payment of wages to hired employees on the basis of the staffing table approved by the General Meeting.
- for the payment of remuneration to individuals for services rendered under GPC contracts,

and:
- for the payment of remuneration to the chairman or members of the board, if the minutes record:
“To establish from ……… date …… .. the remuneration to the chairman of the board ……… in the amount of …… .. rubles MONTHLY AND ALL YEARLY.
A systemic error of individual lawyers, for example, Baytenova and Kresnikova (authors of the article-by-article comments to Federal Law 66), who claim that labor relations can be established between the chairman of the board and SNT, is the perception of the chairman of the board of SNT as the sole executive body, which he is NOT.

We carefully read FZ 66: The chairman of the board is NOT the head of SNT. He heads the collegial executive body - the BOARD, but at the same time, he does not have a decisive vote at the meetings of the board, since decisions of the board are made by a SIMPLE majority of votes of members of the board, respectively, the chairman of the board of SNT, unlike the chairman of the board of an JSC (bank, for example), is not entitled to BLOCK the decisions of the board, but has the right only to appeal against the adopted decision.

Unlike Art. 22, where the board is named as COLLEGAL executive body, art. 23 FZ 66 does not call the Chairman the SINGLE executive body with which the Labor Code of the Russian Federation (Article 273) allows you to conclude an employment contract.

Those. Federal Law 66 does not designate the chairman of the board as the sole executive body.

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

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

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 may be concluded with an employee by decision of the board. But the chairman of the board is not an employee.

Firstly, you must clearly understand that as soon as the respected members of your partnership voted for your candidacy, and then happily and quickly retired to their own sites to drink beer, eat barbecue or squirm in the beds, so from this very moment you are personally You find yourself planted naked. on a hot frying pan, and now long troubles await you, a state house and a long road (about a state house just a joke, though.

Contributions from remuneration to the chairman of horticulture

The chairman of the horticulture is transferred to the remuneration for wages. Do I need to pay insurance premiums (pension, accident) Reward from membership fees every month. The chairman was transferred to save money.

You actually have an employment relationship with the chairman of horticulture (Article 16 of the Labor Code of the Russian Federation). Therefore, even in the absence of an employment contract, it is necessary to calculate and pay contributions from payments to the chairman (p.

Withdrawal from a horticultural partnership

The partnership must conclude an appropriate contract with me for the use of electricity. But they do not have the right to cut me off from the network, since the supplier is not sn.

Feeding a watchman who is not responsible for anything is also not a hunt. Proposed to introduce material incentives and penalties for the watchman - refused. Allegedly, no one then will not go to the watchman. In the meantime, the post of watchman has turned into such a sinecure for homeless people in E-burg.

Salary in snt

What does the law on the loss or retention of fractional ownership rights interpret? common property and common land of an individual gardener in SNT, who produced targeted contributions for the creation of infrastructure 07/20/2015

I am charged that when I buy a garden city, I automatically become a member of SNT (I did not sign any documents). Is that so? If you conclude an agreement on the use of electricity, then how much 09.08.2013

Good day! How to register in the house if a certificate of state registration right written: house, non-residential purpose, 2-storey total area 120kvin N; not defined, and SNT address with uch number 04/30/2013

We create SNT.

How to get a salary for the chairman of the snt?

1 answer. Moscow Viewed 105 times. Asked 2013-07-01 09:14:28 +0400 in the topic "Land law, resources" Problem with non-profit partnership - Problem with non-profit partnership. Further

1 answer. Moscow Viewed 56 times. Set 2014-09-30 12:15:48 +0400 in the topic "Civil Law" Chairman's salary and land tax. - Chairman's salary and land tax. Further

1 answer.

How to pay a salary to the chairman of the snt

At the OS of the Union SNT, decisions were made: During the year, the Board (7 people) receives money for current expenses, at the end of the year when specific indicators are achieved. prescribed in the Protocol of OS Union SNT

(in my case, this is Union 54 SNT, 3500 members of the Union). by the decision of this Meeting, receives remuneration in the amount of salaries established on the previous OS of the Union.

During the year, the Chairman and members of the Management Board received: on a statement the amounts required to implement their functional responsibilities(payment mobile communications, possible transportation costs (including payment for gasoline), the cost of a home MFP cartridge, office supplies.

How much tax should gardeners pay?

August 21 at the Central City Library named after V.V. Mayakovsky hosted the first seminar in Kurgan for horticultural accountants non-profit partnerships the city of Kurgan and the suburban area on the topic: “Taxation, office work, accounting in horticultural non-profit partnerships. New in Tax Code RF for the payment of taxes to SNT ". The seminar was held within the framework of the program of the Educational and Methodological Center "School of Gardeners of the Trans-Urals", created by the Kurgan regional branch of the Union of Gardeners of Russia at the beginning of this year.

The SNT board does not have the right to conclude an employment contract with the SNT chairman. We read the explanations of the lawyer.

The activities of Gardening non-profit partnerships are carried out on the basis of the Federal Law of April 15, 1998 No. 66-FZ "On gardening, vegetable gardening and dacha non-profit associations of citizens" (hereinafter FZ No. 66-FZ) and the Charter of the partnership.

In accordance with Article 20 of the Federal Law No. 66-FZ, the governing bodies of a horticultural, vegetable gardening or dacha non-profit association are the general meeting of its members, the board of such an association, the chairman of its board.

By virtue of Article 23 of the Federal Law No. 66-FZ, the board of a horticultural, vegetable gardening or dacha non-profit association is headed by a chairman of the board, elected from among the board members for a period of two years.

The chairman of the board of the partnership is not an employee, does not fulfill his functions under an employment contract, but is elected by the general meeting of SNT.