What insurance premiums the homeowner pays. The amount of remuneration for the chairman of the homeowners association, insurance premiums and taxes. What is included in the reporting of insurance premiums

Is the HOA, which has a "preferential" OKVED code, has the right to apply reduced rates of insurance premiums to off-budget funds? Is it necessary for this to have taxable under Art. 346.15 Tax Code of the Russian Federation income from the management of the operation of the housing stock? Let us refer to the explanations of ministries and departments available today, as well as to arbitration practice.

Provisions of the law

By virtue of paragraphs. "i. 2" clause 8, part 1 of Art. 58 of Law N 212-FZ for organizations applying simplified taxation system, the main type economic activity(in accordance with OKVED (OK 029-2001)) which management is real estate, v transition period In 2011-2027, there are reduced rates of insurance premiums from payments and other benefits to individuals.

According to clause 3.4 of Art. 58 of Law N 212-FZ during 2012-2018 specified payers insurance premiums, the following insurance premium rates apply: in the Pension Fund of the Russian Federation - 20%, in the FSS - 0%, in the FFOMS - 0%.

An important addition. From 01/01/2014, several significant changes have come into force:

- Federal Law of 02.12.2013 N 333-FZ extended the period of application of the preferential rate of insurance premiums until 2018 (updated version of Art.58 of Law N 212-FZ);

- in accordance with the Federal Law of 04.12.2013 N 351-FZ payment of insurance premiums for compulsory pension insurance(starting from the billing period of 2014) is carried out by a single settlement document sent to the Pension Fund of the Russian Federation to the corresponding accounts of the Federal Treasury, using the KBK (in 2013 and 2014 it is the same), designed to record insurance contributions for the payment of the insurance part of the labor pension. The amount of insurance contributions for compulsory pension insurance to finance the insurance and funded parts of labor pensions in relation to insured persons is determined by the Pension Fund independently on the basis of individual (personified) accounting data in accordance with the pension option chosen by the insured person.

In accordance with sect. K OKVED group 70.32 "Management of real estate" includes two subgroups: 70.32.1 "Management of the operation of the housing stock" and 70.32.2 "Management of the operation of the non-residential stock".

According to Part 1.4 of Art. 58 of Law N 212-FZ, the corresponding type of economic activity, provided for in clause 8 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services provided for this type of activity is at least 70% in total income. In this case, the amount of income is determined in accordance with Art. 346.15 Tax Code of the Russian Federation.

Some experts believe that the "simplified" HOA is entitled to apply reduced rates of insurance premiums only if it refers to taxable income payments of apartment owners for maintenance and repairs, as well as payments utilities... In arbitration practice, it is quite rare, but still there is a similar interpretation of legislation. For example, in the Resolution of the Federal Antimonopoly Service of the UO dated 09/27/2013 N F09-10040 / 13, the conclusion is supported that the disposition of Art. 58 of Law N 212-FZ corresponds to the disposition of Art. 346.15 of the Tax Code of the Russian Federation, from which it follows that the preferential tariff provided for by Art. 58 of Law No. 212-FZ, can only be applied when calculating insurance contributions to the wage fund, the source of funding for which was the taxable income of an economic entity. Similar conclusions were made in the Resolution of the Seventeenth Arbitration Court of Appeal dated 20.05.2013 N A50-18174 / 2012. These explanations are all the more surprising given that in other decisions the same courts draw absolutely opposite conclusions.

In practice, many partnerships in accordance with their applicable accounting policies recognize the mandatory payments of their members, which are associated with the payment of maintenance costs, current and overhaul common property in MKD, as well as with payment for utilities, targeted receipts, not subject to a single tax when applying the simplified taxation system. Do they thereby block the possibility of applying reduced tariffs? The author claims no. In a number of judgments(Resolutions of the FAS UO of 23.07.2013 N F09-5561 / 13, of 14.02.2013 N F09-2 / 13, FAS MO of 25.09.2013 N A41-50078 / 12, Seventeenth Arbitration Court of Appeal dated 20.08.2013 N A50- 23309/2012) when considering cases when all received from homeowners cash are taken into account by HOAs as taxable proceeds and are not classified as earmarked receipts excluded from income on the basis of Art. 251 of the Tax Code of the Russian Federation, the judges specially drew attention to the fact that:

- if the HOA reflects all payments received from the owners of the premises as targeted receipts, its right to the benefit is not lost, since these receipts (being received and reflected in tax reporting) will also be assigned to the code 70.32 OKVED;

- the bodies of the Pension Fund are not controlling in the field of taxation and do not provide evidence of the incorrect formation of the income part of the base taxed with a single tax.

Let us single out two positions on the issue of calculating the share of income from a "preferential" type of activity.

The share is calculated based on all income of the HOA, regardless of their inclusion in taxable income

In other words, all payments by owners for maintenance, repairs and utilities are income from real estate management. The application of reduced rates of insurance premiums does not depend on whether these payments are accounted for in taxable income.

So, in the letters of the FSS of the Russian Federation of 12/18/2012 N 15-03-11 / 08-16893, the Ministry of Health and Social Development of the Russian Federation of 03/22/2012 N 800-19, it is explained: to pay insurance premiums at a reduced rate, the partnership that uses the simplified taxation system and indicated the code 70.32 during registration OKVED, must comply with the condition on the share of income for this type of activity. At the same time, in order to apply Part 1.4 of Art. 58 of Law N 212-FZ, obligatory payments by owners of premises in MKD for the maintenance and repair of common property and payment of utilities are related to income from HOA activities real estate management.

Similar explanations were given by the Ministry of Health and Social Development in relation to horticultural non-profit partnerships (SNT): in the Letter of 20.04.2012 N 1112-19 it is indicated that, since SNT's activities in real estate management are financed, inter alia, through entrance and membership fees individuals- members of partnerships, the amount of contributions to be paid in order to apply Part 1.4 of Art. 58 of Law N 212-FZ refer to income from this type of activity. Similar clarifications are provided by officials in Letter No. 995-19 dated 12.04.2012 regarding the determination of the main activity by garage cooperatives.

This approach means that the HOA must complete Sec. 3.6 (if we are talking about the calculation for 2013) and 3.5 (if we are talking about the calculation for 2014) of the RSV-1 PFR form as follows.

Indicator name	Line code
		All targeted receipts from apartment owners for maintenance and repairs, utility bills, rental income, interest on deposits, late payment fees, etc.
		Targeted receipts for maintenance and repairs, payment of utilities
Share of income determined for the purpose of applying Part 1.4 of Article 58 of Federal Law No. 212-FZ of July 24, 2009 (%)		(Line 362 / line 361) x 100

Note. About the form of calculation for 2014

By Resolution of the PFR Board of January 16, 2014 N 2p, a new form for calculating the PFR RSV-1 and the procedure for filling it out were approved. The document was registered with the Ministry of Justice on 02/18/2014, published in " Russian newspaper"(N 41) 02/21/2014 and valid from 03/04/2014.

The new form of calculation is applied by payers of insurance premiums from the submission of a calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation and for compulsory health insurance in FFOMS for the I quarter of 2014.

It is noteworthy that earlier, even before the funds and payers actually implemented the clarifications of the FSS (Letter of 12/18/2012 N 15-03-11 / 08-16893) and the Ministry of Health and Social Development (Letter of 03/22/2012 N 800-19), a number of homeowners associations that used reduced insurance premium rates did not submit to non-budgetary funds as part of the RSV-1 PFR form, the calculation of the share of income from real estate management activities in the total income. The courts supported them, since they considered it possible to apply the HOA reduced rates of insurance premiums even if the calculation of the share of income was not submitted. They noted that the application of the reduced rate of insurance premiums is not subject to the availability of tax base on single tax from an organization that does not carry out other types of activities (except for the type of economic activity that allows the application of a reduced rate of insurance premiums).

Thus, in order to apply the benefit on insurance premiums, the arbitrators considered it necessary and sufficient to have a “preferential” code 70.32 of OKVED and the absence of HOA activities classified according to other OKVED codes.

The share is calculated only on the basis of the taxable income of the HOA

In other words, income from the management of real estate should be considered income recorded for tax purposes. If the HOA identifies owners' payments for maintenance, repairs and utilities as earmarked receipts, then such payments should not be included in the calculation of the share of income in order to apply reduced insurance rates. The legitimacy of this approach is reflected, for example, in the Decision Arbitration court Perm Territory dated 11.12.2013 N A50-18921 / 2012.

What are the amounts involved in the calculation? These are, for example, income from renting out common property, interest on deposits, penalties for late payment by consumers of the corresponding payment, etc. Looking ahead, let us imagine how Sec. 3.6 (since 2014 - section 3.5) calculation of RSV-1 PFR:

1) in conditions when the income from apartment owners for maintenance and repairs, payment of utilities is not considered by the HOA as target:

Calculation of compliance with the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers of insurance premiums specified in clause 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ

Indicator name	Line code	From the beginning of the reporting (settlement) period
The amount of income determined in accordance with article 346.15 of the Tax Code Russian Federation, total (in rubles)		All income accounted for for tax purposes, including income from apartment owners for maintenance and repairs, utility bills, rental income, interest on deposits, late payment fees, etc.
The amount of income determined for the purpose of applying part 1.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ (in rubles)		Receipts for maintenance and repairs, payments for utilities,
		(Line 362 / line 361) x 100

2) in conditions when the income from apartment owners for maintenance and repairs, payment of utilities by the HOA is regarded as earmarked funds:

Calculation of compliance with the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers of insurance premiums specified in clause 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ

Indicator name	Line code	From the beginning of the reporting (settlement) period
The amount of income determined in accordance with article 346.15 of the Tax Code of the Russian Federation, total (in rubles)		All income recorded for tax purposes, including rental income, interest on deposits, late payment fees, etc.
The amount of income determined for the purpose of applying part 1.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ (in rubles)		Income from the rental of common property
The share of income determined for the purpose of applying part 1.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ (%) (line 362 / line 361) x 100		(Line 362 / line 361) x 100

Specificity of filling in section. 3.6 (since 2014 - section 3.5) of the RSV-1 PFR form is predetermined by which incomes relate to real estate management activities (code 70.32 OKVED), and which are not.

Income from the rental of common property

By virtue of paragraphs. 1 p. 2 art. 137 of the RF Housing Association The HOA has the right to provide for use or limited use of a part of the common property in the MKD. According to paragraph 2 of Art. 152 ZhK RF Leasing, renting part of the common property in the house belongs to economic activity HOA. But should such income be classified as income from real estate management activities? There is no official explanation, and there are different opinions on the ground.

Explanations of various departments. The author has at his disposal the answer of the Ministry of Health and Social Development of 2012 to a private request of the payer of insurance premiums. In it, the department explained that in order to apply Part 1.4 of Art. 58 of Law No. 212-FZ, income from the lease of common property in apartment buildings refers to income from HOA activities in real estate management. At the same time, in 2014, in response to a similar request from another payer of contributions, it was recommended to address the question of attributing the activity of renting common property in MKD to one or another OKVED code Ministry of Economic Development.

In turn, the author is familiar with the explanations of the statistics bodies, agreed with the Ministry of Economic Development, that the activities of horticultural, vegetable gardening and dacha non-profit associations, consisting in the management of their real estate (land, wells, water supply, fences, public houses, etc.) .), supervision over its condition and operation, collection of rent, etc., which is carried out by the board elected by citizens, belongs to code 70.32.2 "Management of the operation of non-residential fund" OKVED.

Obviously, HOA activities should be qualified in the same way.

Arbitrage practice. In most cases, the judges state that income from the provision of parts of the common property for use by third parties forms in the HOA income associated with the management of real estate (code 70.32 OKVED).

In addition, in the Resolution of November 22, 2013 N F09-12625 / 13, the FAS UO denied the arguments of the Pension Fund Office (UPFM) that the income received by the HOA under lease agreements should be attributed to the provision of intermediary services in the purchase, sale and lease of real estate. property (code 70.31 OKVED), and not to the management of real estate, and income from the rental of advertising space on the facade of the building - to advertising (code 74.40 OKVED), which do not give the right to apply reduced rates of insurance premiums. The court reasoned as follows: in accordance with OKVED, the group "Management of real estate" (code 70.32) includes, among other things, the type of activity "Management of the exploitation of the housing stock" (code 70.32.1). In turn, the specified type of activity includes a subspecies "Activities of institutions for the collection of rent for the operation of the housing stock". Thus, since the HOA is taxable under Art. 346.15 of the Tax Code of the Russian Federation income from the management of the operation of the housing stock and they comply with the requirements of Art. 58 of Law N 212-FZ, it lawfully applied a reduced rate of insurance premiums. According to the charter of the partnership and an extract from the Unified State Register of Legal Entities in respect of homeowners' associations, the information on the types of economic activities of the latter does not include intermediary and advertising activities. In this regard, the activities of the HOA for the lease of the common property of homeowners is included in group 70.32 "Real estate management" and does not require an independent classification by other groups of OKVED.

Attempts by the UPFR on the ground to classify the activity of leasing common property in MKD to code 70.20 "Renting out own real estate" OKVED should also be considered insolvent. So, in the decision of the Arbitration Court Khabarovsk Territory from 01.04.2013 N А73-14622 / 2012 it is noted that the common property in the MKD is in the total shared ownership owners of residential premises. And if the HOA receives income from the lease of this property, then they should be identified in accordance with code 70.32 "Property Management". In order to fix the illegality of the application of "preferential" tariffs, the UPFR must provide evidence that the HOA as a legal entity has property belonging to it by right of ownership, rents it out and the share of income received on this basis exceeds 70% of the total income of the HOA.

Thus, income from the lease of common property is involved in determining the share of income that ensures the application of preferential insurance rates, and is shown both in line 361 and in line 362 of section. 3.6 (since 2014 - section 3.5) of the RSV-1 PFR form.

Interest and penalties

In the opinion of the judges, such incomes of HOAs, such as interest on deposit agreements and penalties for late payments for housing and communal services, do not refer to income from real estate management activities (Resolutions of the Federal Antimonopoly Service of the UO dated 02.14.2013 N F09-2 / 13, Seventeenth Arbitration of the Court of Appeal dated 09.08.2013 N A50-17099 / 2012, Decision of the Arbitration Court of the Perm Territory dated 11.12.2013 N A50-18921 / 2012).

Therefore, they are reflected in line 361 section. 3.6 (since 2014 - section 3.5) of the calculation of the RSV-1 of the Pension Fund of the Russian Federation as part of total income and are not indicated on line 362 of this section of the form.

* * *

If the HOA according to the chosen accounting policy recognizes payments of owners for maintenance and repairs, as well as for utilities as targeted receipts that are not taken into account when forming the tax base when applying the simplified taxation system, it still has the right to apply reduced rates of insurance premiums. In this case, the HOA-"simplified" must comply with the condition on the share of income from real estate management activities. Currently, in practice, two approaches are used to calculate this share. According to the first of them, all targeted receipts are reflected in the calculation as income from real estate management activities, despite the fact that they are not declared as taxable income in the income and expense book. The second approach is that income from real estate management includes income from those included in taxation. This can be income for the maintenance, repair and payment of utilities, and income from the lease of common property in an apartment building (premises, places for advertising in front of entrances to entrances, places for placing telecommunications equipment of telecom operators, etc.). If the HOA prefers the path of least resistance, they should find out which approach is being practiced by local extrabudgetary funds... In addition, we recommend that partnerships contact the Ministry of Economic Development with written requests about which OKVED code should be attributed to a particular HOA activity.

E. V. Sholomova,

Journal Expert

"Housing and utilities:

Accounting and Taxation ",

Chairman of the Board of the HOA "Green, 22"

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Federal Law of 24.07.2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, Fund social insurance Russian Federation, Federal Compulsory Medical Insurance Fund ".

Approved by the Resolution of the State Standard of the Russian Federation of 06.11.2011 N 454-st.

By the definition of the Supreme Arbitration Court of the Russian Federation of 09.12.2013 No. VAS-17190/13, it was refused to transfer the case to the Presidium of the Supreme Arbitration Court for review by way of supervision.

By the definition of the Supreme Arbitration Court of the Russian Federation of 05.07.2013 No. VAS-8038/13, it was refused to transfer the case to the Presidium of the Supreme Arbitration Court for review by way of supervision.

Appendix 1 to the Order of the Ministry of Labor of the Russian Federation of December 28, 2012 N 639n.

Appendix 1 to the Resolution of the PFR Board dated 01.16.2014 N 2p.

Resolutions of the FAS VVO dated 30.08.2012 N A82-17592 / 2011, dated 29.08.2012 N A82-17590 / 2011, the Second Arbitration Court of Appeal dated 23.10.2012 N A82-2228 / 2012, A82-2225 / 2012, A82-2227 / 2012, from 16.10.2012 N A82-2230 / 2012, of the Thirteenth Arbitration Court of Appeal dated 17.12.2013 N A56-30949 / 2013, from 13.06.2013 N A56-74754 / 2012, etc.

Most often, all the listed receipts to the HOA are considered taxable (see the rationale in the "Express Response" section, N 9, 2013, pp. 11-12 - in relation to interest on bank deposits and penalties, in the article by N.N. Shishkoedova, K.O. Borisova "Effective use of common property by a partnership: law, accounting and taxes", No. 4, 2012 - in relation to receipts for the use of common property of owners of premises in MKD).

See also the decisions of the FAS UO dated 02.14.2013 N F09-2 / 13, dated 09.27.2013 N F09-10081 / 13, Seventeenth Arbitration Court of Appeal dated 08.20.2013 N A50-23309 / 2012, Thirteenth Arbitration Court of Appeal dated 21.10. 2013 N A56-20195 / 2013.

The decision of the Arbitration Court of the Perm Territory dated March 11, 2013 N A50-16949 / 2012.

Reduced rates insurance premiums for homeowners associations

About order withholding personal income tax and the imposition of fees on the remuneration of the chairman of the HOA, officials of the Ministry of Finance of the Russian Federation told in their letter dated 03.07.2017 No. 03-15-05 / 41744.

The chairman of the HOA has a lot of duties that would be unfair to perform for free. He provides control over the state of the common property, spends his time and energy on going through the authorities, on the conclusion of contracts and permission controversial situations... On how to evaluate the work of the chairman and whether it is required to withhold personal income tax from his remuneration and pay insurance premiums, we will figure it out in today's article.

Explanations of the Ministry of Finance

About the order of retention income tax and the imposition of fees on the remuneration of the chairman of the HOA, officials of the Ministry of Finance of the Russian Federation told in their letter dated 03.07.2017 No. 03-15-05 / 41744.

Insurance premiums

According to the regulations of paragraphs. 1 p. 1 of Art. 420 of the Tax Code of the Russian Federation, insurance premiums in organizations are subject to remuneration in favor of individuals paid within the framework of labor relations.

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

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

Also in article 144 of the RF Housing Code it is said that the management body of the HOA is general meeting tenants and the board of the partnership.

The HOA Board carries out management activities, acting on the basis of the regulations of parts 1 and 3 of Art. 147 LCD RF. In addition, the board is entrusted with the obligation to elect from among its members the chairman of the HOA, if this duty does not fall within the competence of the general meeting of residents and is not spelled out in the charter of the HOA.

The amount of remuneration for the chairman of the HOA is established by the general meeting of the members of the partnership on the basis of paragraphs. 11 p. 2 art. 145 LCD RF.

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

Since Article 149 of the RF LC regulates the imposition of certain functions on the chairman of the HOA, his activity can be recognized as the labor activity of an individual.

This means that payments received by the chairman for the performance of these duties must be taxed with insurance premiums in general order(the basis of clause 1 of article 420 of the Tax Code of the Russian Federation).

It should be noted that on the issue of withholding insurance premiums from the remuneration of the chairman of the HOA arbitrage practice was previously highly controversial. For example, the judges in the Resolution of the Arbitration Court of the North-West District of February 25, 2016 No. F07-2685 / 2016 recognized that the remuneration of the chairman of the HOA should be assessed with insurance premiums. And the Moscow judges in the Resolution of the Arbitration Court of the Moscow District of 04/14/2015 No. Ф05-3459 / 2015 decided otherwise - contributions are not subject to taxation, according to Federal Law No. 212-FZ. But since this Law has lost its force, then the court decision can be considered insolvent at the moment.

The position of the Ministry of Finance on this issue is unambiguous, and the judges themselves today admit that payment Homeowners' association insurance contributions to pension insurance guarantees the insured person the inclusion of the periods of his activity as the chairman of the partnership in the insurance record and guarantees in the future the accrual of insurance pension.

Personal income tax

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

According to the provisions of Article 41 of the Tax Code of the Russian Federation, income is the economic benefit of the taxpayer, expressed in cash or in kind. In this case, the accounting of economic benefits is carried out when it is possible to assess and determine it in relation to personal income tax in accordance with Chapter 23 of the Tax Code of the Russian Federation.

Based on this, the officials of the commented letter conclude that remuneration in favor of the chairman of the HOA is his income in monetary form and are paid to him for the performance of specific functions, which means that they are subject to taxation of personal income tax in general order.

A simple and convenient homeowners association program will allow you to competently build the chairman's activities and ensure efficient work with utility bills.

How to assign a remuneration to the chairman?

Of course, the chairman would gladly set the amount of remuneration for himself and would not report on it, but such arbitrariness, as already became clear from the above, is unacceptable.

To eliminate friction between the tenants and the chairman of the partnership in money issue, should be guided by the procedure established by law.

The remuneration to the chairman of the HOA can be in the form of a fixed payment amount, or it can be assigned on a monthly basis. In any case, a general meeting of residents must be held. In the second option, you will have to meet every month based on the results of the partnership, which is not very convenient for many.

Meeting invitations must be made in writing and communicated to each homeowner (handed in personally or put in mailboxes), indicating the date and time of the event.

The meeting will be considered valid if more than 50% of the owners were present. At monthly events, the chairman informs the audience about the work done and announces its cost. If the meeting is one-time with the aim of identifying fixed amount remuneration to the chairman of the HOA, then only this issue is put on the agenda and adopted by voting. Voting in both cases can be open or secret, the majority of votes decides, of course.

The remuneration of the chairman at monthly meetings cannot be less than 3% of the total amount. However, residents have the right to increase the amount of this incentive. The fixed amount of payments can be agreed on the basis of reports and results of the HOA for a specific period.

Based on the results of the meeting, a protocol should be drawn up, in which it is necessary to schedule the course of voting, indicate the proposed options and draw a conclusion - to indicate the final result.

The chairman will have to submit a protocol with an application for the receipt of remuneration in tax authority and withdraw the indicated amount from the account, beforehand, personal income tax and insurance premiums are withheld from this amount.

The simplified tax system for homeowners' associations has undoubted advantages, but the general system has its advantages and sometimes it may turn out to be more profitable. When choosing a taxation scheme, you need to take into account 7 main differences - this will help you make the best decision.

 

A homeowners' association is not created for the purpose of making a profit, nevertheless it is not exempt from paying taxes. The HOA can use one of two systems: general (OSNO) or simplified (STS), and the choice here is not so obvious. Let's try to understand the specifics of each taxation option for homeowners' associations and illustrate the solution to the issue on specific examples.

Taxes payable under the common system

First, consider what taxes the HOA pays when common system taxation, since this option is used "by default" and can be applied by all taxpayers. There are three main taxes:

• at a profit;
• value added (VAT);
• on the property.

Additionally, personal income tax and insurance premiums for employees are transferred to the budget.

Income tax - 20% of the profit. When calculating profit, all reasonable and documented costs are taken into account.

The essential difference between "simplified" is in the costs taken into account: there are fewer of them. Tax Code for the simplified tax system, a "closed" list is defined (in clause 1 of article 346.16 of the Tax Code of the Russian Federation). This means that if there are expenses that are not listed in the Tax Code of the Russian Federation, they cannot be taken for deduction.

Personal income tax and contributions to the Pension Fund and Social Insurance Fund are calculated in the usual manner, with the exception of the amount of insurance rates: they can be reduced from 30 to 20% (this does not apply to contributions for injuries and occupational diseases, but their rate is not so high - 0.2%).

A reduced rate of 20% applies if:

• at least 70% of the revenue comes from property management,
• revenue did not exceed 79 million rubles. in 2016/120 million rubles. in 2017

Pros and Cons of Tax Options: 7 Key Differences

Several indicators affect the profitability of a particular system. All differences must be taken into account in the aggregate, since a higher rate under the general taxation system can sometimes be offset by a smaller tax base.

Table 1. Differences between traditional and simplified taxation systems

	Income tax	STS "income - expenses"
List of expenses	[+] unlimited	[-] "closed"
Carry forward of losses to the next year	[+] possible	[-] not carried out
Minimum tax		[-] 1% of income
		[+] no more than 15%
Possibility to apply reduced rates for insurance premiums	[-] absent
[-] VAT, property tax	[+] VAT exemption and property tax
Accounting and reporting scope	[-] more	[+] less

Separately, it is worth noting tax accounting under the simplified tax system: it basically boils down to filling out one register - the Book of Income and Expense Accounting.

With OSNO, and especially in the absence of VAT exemption, the members of the partnership will have to face an increase in the cost of paying the accountant or accounting firm.

What taxes are charged on: features of the calculation for HOAs

All receipts at management apartment building can be divided into three types.

1. Earmarked income - these include, in particular, contributions for overhaul and budgetary allocations. According to the Tax Code of the Russian Federation, they are not taken into account in taxation.
2. Utilities - can be paid by tenants in three ways:

   directly to suppliers without the participation of HOAs, this is the most common option;

   on agency agreement to receive payments, the partnership acts as an intermediary. In this case, the proceeds include only the remuneration set for the agent, which may be symbolic;

   to be transferred to HOAs, then they are fully related to the proceeds, and payments to third-party organizations for electricity, gas, heating and water are expenses. Tax payments under OSNO or STS "income minus expenses" are calculated from the difference, if any.

3. Housing maintenance - in full amount refers to the revenue of the HOA.

The last type of income - for the maintenance of common property - has the most big influence on tax optimization, since it is these operations that most often form the profit or loss in the activities of the HOA.

Choosing a taxation system: consider the benefits

In matters of taxation, you always want to go the simpler way and dwell on the simplified taxation system. But the decision to use a simplified system must be confirmed by calculations, despite the more low rate.

Example 1. Agency agreements have been concluded with apartment owners to receive utility bills. Mediator's fee - 0.5%. The organization is exempt from VAT and with a "simplified" system is entitled to preferential rates for social insurance contributions. STS rate - 15%.

The cost of utilities is not included in revenue and costs, since the HOA is in this case an intermediary.

Conclusion: it is beneficial to use a simplified system - savings arise due to reduced rates for social insurance contributions.

Example 2. The conditions are similar to the previous option, but the HOA does not hire its own employees, but engages an outsourcing company. During the year, these expenses amounted to 950 thousand rubles.

In the Tax Code of the Russian Federation, the specified type of costs is not included in the list of the Tax Code of the Russian Federation, therefore, it cannot be taken into account when calculating the single tax. In this case, the amount due for the year will be 159 thousand rubles. Whereas income tax with similar spending will be equal to 22 thousand rubles.

Example 3. No agency agreements have been signed with homeowners, and there is no agent's fee.

The company additionally purchased inventory and materials in the amount of 100 thousand rubles, and all work is performed by contractors (the amount of costs is equal to the cost of wages).

In this case, the company will pay on the STS minimum tax- 1% of income, and tax deductions will be higher than with traditional system.

The profitability of using the simplified tax system depends on several factors, including:

• the rate set in the region;
• the likelihood of a loss or a minimum profit at which you will have to pay a "minimum 1%" of income;
• the possibility of exemption from VAT and the application of reduced tariffs in Pension Fund and the social insurance fund.

Choosing a taxation scheme requires a detailed analysis of transfers to the budget for each specific case. Only then will the solution be effective and beneficial for homeowners.

Article: About the chairman of the HOA board (SN Kozyreva) ("Housing and communal services: accounting and taxation", 2013, N 3) Separately, it should be said about the remuneration of board members. Determining the remuneration of members of the HOA board, including its chairman, is attributed to the exclusive competence of the general meeting. "Annual report.

If an HOA is created, then insurance premiums for remuneration to members of the HOA board are not charged

And I make a contract for the provision of services to pay remuneration to the chairman. They are not on the staff of the Criminal Code. I'm not sure what I'm doing right) Download the forms on the topic Board members' compensation will not be subject to insurance premiums if Management Company acts as an intermediary in settlements. In this case, the management company undertakes an obligation to the HOA to pay the chairman of the partnership's board of funds in the amount actually received, but has no obligations to the citizen itself - the board to pay him remuneration. The rationale for this position is given below in the materials of the Glavbukh System Recommendation: How to draw up, reflect in accounting and in taxation the costs of remuneration of the board HOA Bodies HOA management are the general meeting of the members of the partnership and the HOA itself.

How the salary is calculated for the chairman of the HOA: for which he receives remuneration

This is the only document that the employee concludes with the employer. But if we take into account the chairman of the HOA, then here you can get confused who is the employee and who is the employer. On the one hand, the HOA takes up his post and gives out instructions and pays for labor himself. employees... But on the other hand, he acts for the good and in the interests of homeowners, therefore, he is considered an employee. But with whom can an employment contract be concluded, if as such an organization, that is legal entity not formed, but the chairman is the governing establishment? For a very long time, such confusion led to arbitrariness and the chairmen of the HOA, taking advantage of the ignorance of citizens, unceremoniously appointed their own salaries, since the law did not regulate such moments, but today times have changed. Homeowners' association chairman: salary or remuneration? With the release in 2011 of amendments to the Housing Code of the Russian Federation, confusion began with who the chairman really is.

Reward to the chairman of the HOA! question for specialists

If there are no restrictions in the charter of the HOA and if at the general meeting of the members of the homeowners' association in the manner prescribed by paragraph 11 of Part 2 of Art. 145 of the Housing Code of the Russian Federation, a decision was made on periodic payments of remuneration - wages the chairman of the board of the HOA, then the conclusion of an employment contract with the chairman of the HOA will be lawful. Labor contract with the chairman of the board on behalf of the HOA, a person authorized by the board of the HOA concludes, if the charter of the HOA this question is not attributed to the competence of the general meeting of the members of the partnership, which follows from Part.

Remuneration to the chairman of the homeowners association insurance premiums

then it is not clear how to reflect in the reporting, as one-time charges, because in fact our board is not employed and there are no contracts.

Thanks in advance to everyone for the answers! Katilda wrote: Tell me, please, how to properly tax the remuneration of board members. In fact, the remuneration of the members of the HOA board (according to the RF LC) is compensation and is not subject to taxation (according to the RF Tax Code)! (All board members are also homeowners, and how everyone pays the cost of maintaining their MKD.

How to issue a remuneration to the chairman of the HOA

Now about everything in more detail. You can pay remuneration to a member of the HOA board, including the chairman, only on the basis of the decision of the general meeting of the HOA (subparagraph 11, clause 2, article 145 of the Housing Code of the Russian Federation). By the same decision, approve the amount and frequency of payments. Draw up the decision by the minutes of the general meeting. It is enough that the majority of the the total votes of the HOA members present at the general meeting (p.

On the procedure for reporting and imposing insurance premiums on remunerations paid to members of the HOA board

How a HOA to take into account labor costs of the board

h. it) establishes and approves the general meeting of the partnership. It can do this, but it does not have to. That is, the board of the HOA can conduct its activities both on a paid basis and on a voluntary basis. This conclusion follows from subparagraph 11 of paragraph 1 of Article 145 of the Housing Code of the Russian Federation. Situation: can the board of the HOA set the amount of remuneration for itself? Only the general meeting of the HOA members can set the amount of remuneration for the chairman.

This contribution is made only once - upon joining.

It aims to cover the costs of the company's activities related to the creation and registration.

Entrance fee covers expenses already incurred... The contribution does not cover future costs. The costs of improving the quality of housing that have already passed are not covered by the entry investment.

The entity to whom the ownership of the residential / non-residential premises located in the complex of the company's premises has passed from the moment the ownership of the premises is obtained. Membership fee are charged to a new member of the organization immediately after his / her entry.

Membership contributions are the main source of income for the organization, but their size should be small compared to other contributions in order to ensure their regularity.

Read about the responsibilities of the manager of the HOA in.

Target

Targeted fees are not regular because they do not cover the organization's ongoing needs. The obligation to pay (and the amount) of the targeted contribution arises if necessary any renovation works premises in particular or a complex of premises as a whole.

The size of the target contribution is determined in proportion to the share owned by each member of the society v common property, based on the total cost, taking into account the organization's income and state subsidies.

Targeted contributions cover expenses on:

• maintenance of common premises;
• purchase of new equipment for general use;
• maintenance of common premises;
• overhaul of common premises;

Earmarked contributions do not cover the cost of restoring the premises or the entire complex as a whole.

Insurance

Insurance premiums are compulsory for each member of the organization, distributed evenly between the members of the organization and are:

• 22% - Pension Fund;
• 2.9% - Social Insurance Fund;
• 5.1% - Federal Mandatory Health Insurance Fund.

The regularity of the collection is described in the Charter. Typically, the insurance contribution is charged every quarter.

You can learn how to keep accounting records on the ONS from. A sample estimate of the organization's income and expenses is available.

Additional

According to the Housing Code of the Russian Federation, additional fees are charged once in case of loss organizations. If the financial situation of the company is again unprofitable, the members of the organization again make additional contributions.

Members of the organization make additional investments only after the entire financial reserve has been used... After resolving financial difficulties, it is necessary to recover as soon as possible reserve fund.

The amount of the additional fee depends on the amount required to cover the losses and on the method of distributing the entire amount of losses among the participants in accordance with the Charter:

• the same for all members;
• proportional to the size of the owned premises;
• other criteria (specified in the Charter).

Read about the procedure for making utility bills in.

Is it possible to return when leaving the organization?

Contributions of members of the organization are not refundable, even if the person leaves the Association.

After a person leaves the organization, the obligation to pay various fees is removed from him, but previously made contributions (including the introductory one) do not return.

Replenishment methods:

• percentage of other contributions by members of the Partnership;
• income from business activities;
• income from temporarily free funds;
• cost savings;
• receipt of amounts as a debt by members of the Partnership;
• receipts of funds as a result of the collection of fines;
• voluntary and / or contributions established by the Articles of Association;
• sponsors' funds.

The organization's reserve fund is the same official and "white" way of income for the organization as the "main" fund, which is replenished with regular and additional contributions, therefore, all replenishments must be notified to local authorities.

The Homeowners' Association, being a non-profit and non-governmental organization, solves issues related to with the condition and restoration of common housing property.

Funds for repairs and other work are collected by members of the Partnership in the form of contributions of various types.

It is also possible to restore living quarters at the expense of society collected separate from general fees for repairs.

The existing reserve fund of the Partnership ensures the implementation of all plans conceived by the Partnership, despite possible unforeseen problems.

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