It is allowed to directly write off the accrued amounts from the sources of their financing. For example: Debit 86-2 Credit 70 - for the amount of accrued wages; Debit 86-2 Credit 69 "Calculations for social insurance and security" - for the amount of accruals made on wages (UST and contributions to the Social Insurance Fund of the Russian Federation); Debit 70 Credit 68 "Calculations on taxes and fees" subaccount "personal income tax" - for the amount of personal income tax withheld; Debit 70 Credit 50 - for the amount of payment made; Debit 68 and 69 Credit 51- on 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.
How to pay salaries in snt and how to pay taxes
federal law dated April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance”, they are required to submit to the Pension Fund bodies within the prescribed period 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 dated October 21, 2002.
No. 122p » On the forms of documents for individual (personalized) accounting in the system of state pension insurance 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.
Salary in horticultural associations
Attention
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 of the Russian Federation." Free link to new law for download (format docx file): FZ-217 of 07/29/2017. 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. Discussion of the law is open here: Forum of the SNT Pishchevik website (for comments, suggestions, changes, registration is required).
- Labor relations in SNT
- salary in horticultural partnership
- Payroll taxes, personal income tax
- Allowances and compensations for employees of gardening associations
FHD horticultural partnership? REMUNERATION is a payment of a one-time or periodic nature, and situationally DEPENDING ON THE RESULTS OF THE WORK OF A SPECIFIC EMPLOYEE. The decision on the payment of remuneration can be made by personalities in connection with summing up the results of work for a certain period.
By virtue of paragraph 1 p. Taxation of the remuneration of the chairman of the SNT read the commentary on the Decree of the Federal Antimonopoly Service Explanations on the taxation of the SNT are contained in a letter from the Federal Tax Service of the Russian Federation. Income of SNT from various kinds of penalties, payments under agreements of gardeners leading individual farms are non-sales and are subject to taxation TO THE CASH OF THE LEGAL ENTITY OR THE CASH OF THE INDIVIDUAL ENTREPRENEUR The Code of the Russian Federation on Administrative Offenses.
Do they pay tax on contributions
Is the payment of remuneration to the chairman subject to insurance premiums, personal income tax? The remuneration is paid out of the contributions of members. In accordance with these Regulations, the following types of monthly compensation payments (additional payments) to pensions and lump-sum payments are accrued and paid:2 a) monthly compensation payment to the pension of certain categories of working pensioners * (hereinafter referred to as the monthly pension); 2 b) monthly compensation payments certain categories of citizens* (hereinafter referred to as monthly payments); 1 c) monthly individual additional payments to pensioners - former employees bodies executive power of the city of Moscow and persons with special merits * (hereinafter - individual surcharges);1 II. Taxation of the remuneration of the chairman of the council Only in the capital they can affect the majority of owners of apartments and houses.
snt solar
Important
These include contributions to the Pension Fund of the Russian Federation, State fund employment of the Russian Federation, the Compulsory Medical Insurance Fund, land tax. In some cases, SNT must pay income tax (if SNT conducts entrepreneurial activity), VAT, etc.
- Please explain from what area the SNT land tax is calculated.
Land tax is calculated on the total area land plot partnerships, excluding those areas that are assigned to its members. Members of the partnership must pay land tax on their own plot and share in the land. common use if it is in common property SNT.
How to pay wages in snt correctly and how to pay taxes Labor relations with employees who work in a partnership on a voluntary and unpaid basis are built taking into account the provisions of the Federal Law of August 11, 1995 No.
Chairman's salary and land tax. then 1 answer. How to pay the salary to the chairman of the SNT The Council of the Union of SNT made decisions: 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 OS Protocol of the Union of SNTs (in my case, this is the Union of 54 SNTs, 3500 members of the Union). according to the decision of this Meeting, he receives remuneration in the amount of the salaries established at the previous OS of the Union. 2. wages in a gardening partnership 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 regulated by the provisions of the Federal Law of July 24, 1998 No.
Law No. 167-FZ recognizes, 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 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.
Info
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 Wages in St. The powers of the chairman of the board are determined by the said Federal Law and the charter of such an association.
How taxes are paid in a gardening partnership from a salary
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. The 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.
- 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 (Timesheet);
- 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 payments wages in garden partnership are means of targeted financing (membership fees). Also, for these purposes, income received from commercial activities. 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.
Control over the procedure for calculating and paying wages is carried out by the chairman of the Employer, the accountant (cashier) of the Employer is responsible for the correct calculation of wages and other payments to employees.
- Employee remuneration system
2.1. The Employer establishes a simple time-based remuneration for the work of Employees who have concluded employment contracts with the Employer, based on the established official salaries. 2.2. Table of contents:
- 03 Chairman and board of SNT. Have you been elected chairman?
- Contributions from remuneration to the chairman of horticulture
- Exit from the gardening partnership
- Salary in snt
- How to get a salary for the chairman of snt?
- How to pay the salary of the chairman of snt
- What tax to pay gardeners?
- The Board of SNT has no right to conclude labor contract with the chairman of the SNT.
Is it legal in SNT for the salary of physical. accrual to persons district coefficient at the expense membership dues gardeners, SNT has no dohlda.
Hello, such an accrual is absolutely legal. Because the salary in SNT is made precisely at the expense of membership fees. Thank you for visiting our site, good luck to you and all the best.
This is illegal because this case there are no legal grounds for calculating the district coefficient on membership fees, therefore you have the right to refuse to pay contributions in the amount increased by the coefficient
If it is difficult for you to formulate a question, call the free multi-channel phone 8 800 505-91-11 a lawyer will help you
Is it necessary to index the salary of garden workers annually? non-profit partnerships(SNT - entity), as well as concierges in residential buildings?
Need.
Ensuring an increase in the level of the real content of wages includes the indexation of wages in connection with the growth of consumer prices for goods and services. State bodies, local self-government bodies, state and municipal institutions index wages in accordance with the procedure established by labor legislation and other regulatory legal acts containing norms labor law, other employers - in the manner prescribed by the collective agreement, agreements, local regulations.
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 for the possibility of paying cash rewards the board of the partnership by decision of the General Meeting (clause 15) 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 residence. In 2019, the procedure for registration and registration of property will be the same. But, if a new by-law is adopted, then get a decision with judiciary will be optional.
This is what most experts insist on. If a new act is approved, the transfer procedure garden house in 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.
- Fees will be paid in cash. cash will be credited to the partnership account.
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, the meeting should draw up a list of members who will be united in new organization, indicating the full name, title documents and cadastral numbers of all plots.
Organization of the protection of the territory and ensuring fire safety within its boundaries. 6. Holding audits partnerships. 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 located in the state or municipal property, in order to further provide the partnership with such a land plot. 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 horticulture and horticulture for their own needs and on amendments to certain legislative acts of the Russian Federation."
Free link to the new law for download (docx file format): FZ-217 of 07/29/2017
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
- Employees can be involved in work in a horticultural partnership:
- 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 services);
- volunteers.
With employees hired on a permanent basis, as well as with part-time employees labor Relations regulated by the norms of the Labor Code of the Russian Federation. These employees are subject to the rules work schedule enjoy the right to receive monthly wages and 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, in without fail use the standard forms provided by the Decree of the Goskomstat 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 (Timesheet);
- 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
The source of wage payments in the gardening partnership is the 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 (a released manager, accountant, cashier, full-time security workers) are 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 withheld personal income tax;
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 vacations 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 at the expense of membership fees of horticultural, horticultural, garage-building and housing-construction cooperatives (partnerships) to persons performing work (services) for these organizations were exempted from the single social tax.
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 the income received in the average earnings for calculating the state pension, and indeed the entire period of receipt of income from which they were not paid 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 partnerships 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.
Therefore, with specified date employees of cooperatives (partnerships) enjoy the right to include periods of work in the length of service 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 remuneration accrued in favor of individuals under labor contracts and civil law contracts, the subject of which is the performance of work, the provision of services, as well as copyright contracts.
No tax is payable on remuneration paid on said treaties in favor 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 on general terms, 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 required to submit information about insured persons to the bodies of the Pension Fund of the Russian Federation within the prescribed period.
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 dated 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, the amounts of the unified social tax calculated for payment as belonging to its part payable to the 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. 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 individuals, and the Procedure for filling it out were 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 on this type of compulsory insurance are 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 from the payment of insurance premiums by cooperatives (partnerships) were not released.
Since, from January 1, 2005, cooperatives (partnerships) are payers of the unified social tax in its part paid to the Fund social insurance, 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 Social Insurance Fund of the Russian Federation, on a general basis, which is confirmed by the Letter of the Fund social insurance 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".
Firstly, you must clearly understand that as soon as the respected members of your partnership voted for your candidacy, and then joyfully and quickly retired to their own plots to drink beer, eat barbecue or squirm in the beds, and so from that very moment you - personally You were planted naked. on a hot frying pan, and now long troubles await you, a state-owned house and a long journey (about a state-owned house, it’s definitely a joke, though.
Contributions from remuneration to the chairman of horticulture
The chairman of horticulture was transferred to remuneration for wages. Do I need to pay insurance premiums (pension, accident) Remuneration from membership fees every month. They transferred the chairman 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 accrue and pay contributions from payments to the chairman (p.
Exit from the gardening partnership
The partnership must conclude an appropriate contract with me for the use of electricity. But they don’t have the right to cut me off from the network, since the supplier is not snt.
Feeding a watchman who is not responsible for anything is also not a hunt. She offered to introduce material incentives and penalties for the watchman - they refused. Allegedly, then no one will go to the watchman. In the meantime, the post of watchman has turned into such a sinecure for those who do not have a home in E-burg.
Salary in snt
What is the law on the loss or retention of the right to fractional ownership common property and land for common use by an individual gardener in SNT, who made earmarked contributions for the creation of infrastructure 07/20/2015
I am charged that when I buy a garden garden, I automatically become a member of the SNT (. I did not sign any documents). Is this true? If you conclude an agreement on the use of electricity, how much 09.
How to get a salary for the chairman of snt?
1 answer. Moscow Viewed 105 times. Asked on 2013-07-01 09:14:28 +0400 in the topic "Land Law, Resources" Problem with non-commercial partnership - Problem with non-commercial partnership. Further
1 answer. Moscow Viewed 56 times. Asked on 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 the salary of the chairman of snt
The following decisions were made at the OS of the Union of SNT: 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 OS Protocol of the Union of SNT
(in my case, this is Union 54 SNT, 3500 members of the Union). according to the decision of this Meeting, he receives remuneration in the amount of the salaries established at the previous OS of the Union.
During the year, the Chairman and members of the Management Board received: under the report, the amounts necessary for the implementation of their functional duties(payment mobile communications, possible transportation costs (including payment for gasoline), the cost of a home MFP cartridge, office supplies.
What tax to pay gardeners?
August 21 at the Central City Library. V.V. Mayakovsky hosted the first seminar in Kurgan for accountants of horticultural non-profit partnerships in the city of Kurgan and the suburban area on the topic: “Taxation, office work, accounting in horticultural non-profit partnerships. New in tax code Russian Federation for the payment of taxes in 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 has no right to conclude an employment contract with the chairman of the SNT. We read the explanations of the lawyer.
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-Profit Associations of Citizens” (Federal Law 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 horticultural, horticultural or country non-profit association are general meeting its members, the board of such an association, the chairman of its board.
snt repairman
SNT does not pay salaries to electricians for the month of September for three weeks, violating labor law. By creating conflict situation leading to a lawsuit between electricians and a horticultural association! There are no complaints about the work of electricians from the board of SNT and from the chairman of the board.
Of the planned 45,000 rubles for grass mowing, 16,500 rubles were spent on the main roads of the partnership, 15,000 rubles were spent on mowing grass from the beach.