Who sets wages in a garden partnership. The duties of the chairman of the snt, or is it difficult to be the main one among gardeners
At the same time, if we are talking on wages, there must be a staffing table approved by the chairman of the board within the cost estimates approved by the General Meeting. It is also possible to pay specific types works or services to individuals performing work under GPC agreements (civil law) concluded with SNT on the basis of an estimate approved by the General Meeting. Therefore, in judicial practice the following obligations of SNT in terms of remuneration are recognized: - for the payment of wages to employees on the basis of staffing, approved by the General Meeting. - on the payment of remuneration to individuals for services rendered under GPC agreements, as well as: - on the payment of remuneration to the chairman or members of the board, if the minutes read: “To establish from ...…… the date of …….. the remuneration to the chairman of the board … …… at the rate of ……..
Legal forum for landowners
The payment of wages, which your chairman of the board established for himself, was established by him illegally. Moreover, the right to receive wages, in accordance with the Labor Code of the Russian Federation, has an employee - individual entered into an employment relationship with the employer.
The chairman of the board of the partnership, as already mentioned, is not an employee of the SNT, and is not a person who has entered into an employment relationship with the partnership.
The salary of the chairman of the board of the gardening partnership
MONTHLY AND YEAR-ROUND. The systemic error of individual lawyers, for example, Baitenova and Kresnikova (the authors of article-by-article comments to Federal Law 66), who claim that it is possible to establish an employment relationship between the chairman of the board and the SNT, is the perception of the chairman of the board of the SNT as the sole executive body, which he is NOT . We carefully read Federal Law 66: The Chairman of the Board is NOT the head of the SNT.
He heads the collegial executive body - the BOARD, but at the same time, he does not have the right to a decisive vote at the meetings of the board, because. decisions of the board are made by a SIMPLE majority of votes of the members of the board, respectively, the chairman of the board of SNT, unlike the chairman of the board of a joint-stock company (a bank, for example), is not entitled to BLOCK decisions of the board, but only has the right to appeal Decision. Unlike Art.
How to pay the salary of the chairman of snt
You now have a lot of trouble, a state-owned house and a long journey (about a state-owned house, it’s definitely a joke, though. Contributions from the remuneration to the chairman of gardening The chairman of gardening 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 (Art.
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.
Chairman's salary
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 association is not employee, does not perform its 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 general meeting about 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.
Horticultural non-profit partnership "pischevik" Kaliningrad
Thus, if between the SNT and the chairman of the board of the SNT is concluded labor contract(such relations are practiced, in particular, when the chairman is not a member of the SNT), then his salary really should not be lower than minimum size wages. If the relationship between the SNT and the chairman of the board is not formalized as labor, but in some other way, then the amount of remuneration for services rendered or work performed can be any and is established by agreement of the parties. So, in Federal Law 66 there is not a word about the “chairman’s salary” .
However, the law provides the opportunity to pay monetary rewards to the board of the partnership by decision of the General Meeting (paragraph 15) of Art. 21 FZ 66). According to Federal Law 66, payment of wages is possible only to persons who have concluded employment contracts with SNT (paragraph
4 tbsp. 16 FZ 66), in accordance with the procedure prescribed in the Charter.
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- Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens" (Federal Law No. 66-FZ) and the Charter of the partnership. In accordance with Article 20 of Federal Law No. 66-FZ, the governing bodies of a horticultural, gardening or dacha non-profit association are the general meeting of its members, the board of such an association, and the chairman of its board.
By virtue of Article 23 of Federal Law No. 66-FZ, the board of a horticultural, horticultural or dacha non-profit association is headed by a chairman of the board, elected from among the members of the board for a period of two years.
The salary of the chairman of the garden partnership
How to get a salary for the chairman of snt? 1 answer. Moscow Viewed 105 times. Asked 2013-07-01 09:14:28 +0400 in the topic "Land law, resources" non-profit partnership- The problem with non-profit partnerships.
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. then 1 answer. How to pay the salary to the chairman of the SNT The Board of Directors of the Union of SNT made decisions: 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.
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 the minimum wage. If the relationship between the SNT and the chairman of the board is not formalized as labor, but in some other way, then the amount of remuneration for services rendered or work performed can be any and is established by agreement of the parties. So, in Federal Law 66 there is not a word about the “chairman’s salary” . However, the law provides the opportunity to pay monetary rewards to the board of the partnership by decision of the General Meeting (paragraph 15) of Art. 21 FZ 66). According to Federal Law 66, payment of wages is possible only to persons who have concluded employment contracts with SNT (clause 4, article 16 of Federal Law 66), in accordance with the procedure prescribed in the Charter.
How to pay salaries in snt and how to pay taxes
But for this it is necessary to have in hand a decision of the court that the residential building erected on the site belongs to the object capital construction and is suitable for permanent habitation. In 2019, the procedure for registration and registration of property will be the same. But, if a new by-law is adopted legal act, then it will not be necessary to obtain a decision from the judiciary.
This is what most experts insist on. If the new act is approved, the procedure for transferring a garden house to a residential household will be easier. So far, nothing is known, although gardeners are recommended to build capital buildings on the territory of SNT sites. By the way, SNT can be transferred to a partnership of property owners, or to an HOA.
Thus, horticultural plots will belong to the cottage village.
The procedure for increasing the salary of a watchman in St.
Attention
A member of the organization, according to Article 12 of the same law, may be:
- Only individuals.
- Owners of plots intended for horticultural or horticultural activities and located within the boundaries of the territory of the SNT or ONT. Appropriate documents confirming the right to own the site should be carried with you.
- Persons who have written personal statements to the board of the partnership. The document should include the initials of the applicant, the address of the place of residence, the postal address to which the letter can be sent, as well as email and agreement to abide by the charter of the organization.
Do not forget that the SNT or ONT bodies must issue a membership book or other documentation to the applicant within 3 months, which confirms membership in the partnership.
If denied, the applicant must be informed that membership has been denied.
Horticultural non-profit partnership "pischevik" Kaliningrad
Now, to become a member of SNT or ONT there is no need to pay a fee.
- In accordance with Article 14 of this law, contributions will be divided into - targeted and membership.
- Set the amount of contributions, the frequency of payment themselves partnerships.
- Through the courts, partnerships can be forced to pay certain contributions to citizens who own plots on the territory of SNT or ONT.
- The garden house tax will not be charged. For home ownership, designed as a "residential building" tax will be charged.
- 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 take over civic 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, 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 provision within its borders fire safety. 6. Carrying out audits of the partnership. 7. Payment of wages to persons with whom the partnership has concluded employment contracts. 8. Organization and holding of general meetings of the members of the partnership, as well as the implementation of the decisions of these meetings.
9. Payment of taxes and fees related to the activities of the partnership, in accordance with the legislation on taxes and fees. Consider another type of contributions - targeted earmarked contributions can be directed to: 1. Preparation of documents necessary for education 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.
By order of the Federal Law “On Horticultural, Gardening and Dacha Non-Commercial Associations of Citizens” issued in 1998, all previously existing associations were reorganized into new form legal entity - SNT, whose abbreviation stands for "Gardening Non-Commercial 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 popular vote. The relatively small mandatory contributions are also a plus. In a cottage village, management is provided to a company that requires much more investment, but the range of services provided is much wider.
Expenses for the chairman of the SNT
“By the decision of the general meeting, the chairman of the SNT was assigned remuneration in the form monetary reward. The chairman claims that the amount of remuneration should be at least the minimum wage for 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 CNT and the CNT itself. The minimum wage applies to labor relations, one of the parties of which is the employer, and the other is the employee. So, according to article 133 (Establishment of the minimum wage) Labor Code Russian Federation monthly salary of an employee who has fully worked out the standard of working hours for this period and fulfilled the labor standards ( labor obligations) cannot be lower than the minimum wage.
Duties of the chairman of the SNT, or is it difficult to be the main one among gardeners
Shutdown is carried out after a warning and if the offender did not fix 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 non-payer.
This list is supplemented or reduced only at general meetings. The chairman is obliged to obey the board of the SNT, guided in his work by the charter and legislation of the Russian Federation (in particular, article 66 “On horticultural, garden and country non-profit organizations citizens"), as well as decisions of the general meeting and the board. The chairman takes into account 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 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 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 explicitly stated in the charter that the board, including its chairman, can be formed by decision of the general meeting both from members of the partnership acting on a voluntary basis, and from citizens who are not members, when concluding an employment contract with them. It is also necessary to define in the charter the person authorized to sign an employment contract with a hired member of the board or chairman of the 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” (from the ruling of the Judicial Collegium of the Leningrad Regional Court dated February 16, 2011 in case No. 33-790 / 2011).
As for the person directly signing the employment contract, in my opinion, it can be anyone who is authorized to sign such a charter (member of the board, chairman of the meeting). If, however, it is indicated in the charter that the employment contract with the chairman of the board is signed by a person authorized by the meeting itself, which made the decision to conclude an employment contract, this approach looks more consistent.
Then the meeting makes three decisions: on the appointment of the chairman of the board under an employment contract; about the corresponding contribution (for his salary); about a person authorized on behalf of the meeting to sign an employment contract. Thus, the lawful admission of the chairman of the board to work under an employment contract is possible in relation to non-membership candidates for this position.
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In accordance with Art. 124 of the Labor Code of the Russian Federation, it is prohibited not 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 working conditions.
Vladimir Sergeevich, good afternoon. To answer your question, please clarify where your site is directly located: a gardening partnership, a village, etc., is there a house on the site. According to Part 4. Art. 28 of the Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens" in the event that a land plot constituting the territory of a horticultural, horticultural or dacha non-profit association is provided to this non-profit association or other organization under which, before the entry into force of this Federal Law, ( organized) this non-profit association, a citizen who is a member of this non-profit association, has the right to free of charge acquire ownership of a land plot provided to him in accordance with the project for the organization and development of the territory of this non-profit association or other establishing the distribution of land plots in this non-profit association document. If you fall under the requirements of this article, then the land should be provided to you free of charge.
Chairman of the SNT and his duties
The chairman of any horticulture, especially non-profit, is the main actor in the management of this organization. Responsibilities that correspond to the position of the chairman are determined special instruction. It is compiled on the basis of the Federal Law - Law No. 66. Consider the key points of this document:
- The chairman is hired by members of the horticulture, they can also release him from his post, but only by agreeing their decision at the general meeting.
- The chairman is elected at a general meeting or for authorized persons (with the obligatory execution of an appropriate written resolution).
- The period of operation of this official- two years.
- He may have the following employees under his command:
- deputy (in the absence of the chairman, works instead of him);
- secretary (is engaged in maintaining documentation, file cabinets 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 engage in their gardening plot. At the same time, it must be clearly understood that the owner must independently pay money for various services of third-party organizations, as well as pay the partnership for the use of objects that belong to the partnership for their own purposes, for example, access roads or internal roads. To do 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;
- protection of the interests of members of the SNT before government bodies or commercial organizations;
- organization of settlements with enterprises providing services to the horticultural partnership.
Moscow Union of Gardeners
Refusing Kozlovskaya R.F. in satisfaction of the claims, the trial court concluded that between Kozlovskaya P.AND. and with SNT "Lift" DD.MM.YYYY an employment relationship arose, which ended DD.MM.YYYY. The plaintiff found out about the violation of her right - late payment of wages on 07/04/2009, and only on 01/22/2013 she applied to the court for 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 the protection of the violated right, then this is the basis for refusing to satisfy her requirements without resolving the dispute on the merits.
Under such circumstances, the refusal of the plaintiff to satisfy her claims in connection with the passage of the limitation period is reasonable. In accordance with the rules established by Article 152 of the Civil Procedure Code of the Russian Federation, such a decision may be made by the court in a preliminary court session without consideration on the merits.
Horticultural non-profit partnership: protocol
- date, time and place of the board meeting;
- information on the number of elected members of the board, as well as on those who specifically take part in the meeting;
- data on the secretary who is selected to conduct the meeting;
- agenda, summary speeches of board members and participating persons on each issue;
- the decisions that were taken on each of the issues under consideration, indicating the results of the vote.
On the third issue, Petrovich Ivan Stepanovich was heard - on the issue of holding elections of commissioners in 2019. The term of authorized streets ended in May and June of this year. Therefore, it is necessary to hold elections of commissioners in every street during August and September. According to the Charter of the SNT, one authorized person from twenty members of the partnership. In order to hold a legitimate reporting and re-election meeting in January, February 2019. I propose to provide the former commissioners with the protocols on the elections, to hold meetings in the streets, to notify the members of the association about the election of the commissioners.
Legal legitimacy of the new chairman of the SNT
Of course, accounting is carried out, and this question arose, that's why. The previous chairman himself collected membership fee and he himself took from the cash desk the salary due to him, the amount of which was established by the general meeting. He resigned on June 14, 2014 and took the salary for the whole of June. Please tell me if he is right, if not, how to recover from him an excessively received salary? Thank you.
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 - based on the minutes, information about the term is entered so that the bank can know from what and to what moment this person authorized to manage funds.
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 No. 27-FZ of April 1, 1996 “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 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 (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. Discussion of the law is open here: Site Forum SNT "Pishchevik" (registration is required to make comments, suggestions, changes).
- 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-operating and subject to taxation PWM 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 pensions); 2 b) monthly compensation payments to certain categories of citizens * (hereinafter referred to as monthly payments); 1 c) monthly individual additional payments to pensioners - former employees executive authorities of the city of Moscow and persons with special merits * (hereinafter referred to as individual surcharges);
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.
The land tax is calculated from the entire area of the land plot of the partnership, excluding those areas that are assigned to its members. Members of the partnership must themselves pay land tax from their plot and shares in common land, if it is in common ownership of 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 funds compulsory insurance from accidents at work and occupational diseases. 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 (Time sheet);
- T-49 (Settlement and payroll);
- T-51 (Payroll);
- T-53 (Payroll);
- T-54 (Personal account);
- T-60 (Note-calculation on granting leave to an employee);
- T-61 (Note-calculation upon termination (termination) of an employment contract with an employee (dismissal);
- T-73 (Act on the acceptance of work performed under a fixed-term employment contract)
2.
Salary in a horticultural partnership Source of salary payments in garden partnership are means of targeted financing (membership fees). Also, for these purposes, income received from commercial activities. Accrued wages for horticultural workers non-profit partnership(to a released manager, accountant, cashier, full-time security workers) 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 SNT Board has no right to conclude an employment contract with the chairman of the SNT.
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