Salary of the chairman of the homeowners association or remuneration

Who signs an employment contract with the chairman of the HOA

To begin with, it should be noted that when concluding such an employment contract, two parties are involved:

employer represented by a homeowners association;
the employee is the elected chairman of the HOA.

In turn, the main governing bodies of the association of owners of apartment buildings, authorized to select and appoint the head of such an association, are (Article 144, paragraph 3 of Article 147 of the Housing Code of the Russian Federation):

general meeting of apartment owners (supreme body, abbreviated name - OSS);
HOA board.

Based on the foregoing, we can conclude that when concluding an employment contract with the chairman of the partnership, this document can be signed by the following persons:

any member of the OSS or the board;
a person authorized to carry out such actions, who is a member of the OSS or the board.

Employment contract with the chairman of the HOA, sample

By law, the relationship between the association of apartment building owners and the elected chairman must be formalized by an employment contract.

Moreover, the need to draw up such a document is also due to the fact that the head of the HOA makes important decisions, enters into contracts with contractors and suppliers, signs various accounting documentation, etc.

All these actions are associated with a certain risk, which means that if a mistake is made, the chairman can be held accountable for dishonest performance of the functions prescribed in the employment contract.

Thus, a standard sample of such an agreement includes the following standard sections:

introductory part (date and place of signing, parties to the agreement);
subject of the contract;
rights and obligations of the chairman and employer (HOA);
the procedure for calculating remuneration for labor (salary amount, possible bonuses, etc.);
work schedule and time for rest;
social security information;
guarantees and compensation provided for by the Labor Code of the Russian Federation;
responsibility of both parties;
procedure for terminating an employment contract;
final provisions and details of the parties to the agreement.

What remuneration does the chairman have?

In 2011, the government adopted some amendments to the Housing Code. After this, people often began to get confused about what to do with the powers of the chairman. The law states that anyone who is a member of the community cannot be elected chairman. Although in fact this is exactly what happens every time: the one who is an active member of the community becomes the chairman. Therefore, working under an employment contract in this case is not suitable for the chairman. What to do then?

There has been a lot of confusion over the years and people have often turned down these jobs because who would want to work for free.

Some time ago, Article 147 was misunderstood. People thought that the chairman was not entitled to a salary at all. But then they looked at the law from a different angle. After all, if there is no salary, then there is a reward. Moreover, it should not exceed a third of the cost of the work done. For example, if painting work was carried out at the entrance for the amount of 30 thousand rubles, then the chairman will be given a remuneration, the amount of which will not exceed 9 thousand rubles.

Work schedule (mode) of the chairman of the HOA

A separate clause in the employment contract specifies the work schedule of the HOA chairman and the time allotted for rest. According to the Labor Code of the Russian Federation, several options are possible here (Article 100):

five days with 2 days off;
six days with 1 day off;
work on weekends on a rotating schedule;
part-time work week (separate days).

Often, the work of the chairman of a homeowners' association is seasonal. For example, in one month the workload is maximum (organizing major repairs, replacing common building pipes, etc.). And in another period, all completed tasks come down to signing a few papers. This feature is also provided for when drawing up the manager’s work schedule.

In general, authorized members of the OSS or the board of the MKD are also involved in drawing up the working regime of the chairman.

How much is the salary of the chairman of the HOA per month in 2020?

In order to organize the work of an association of homeowners, it is necessary to elect a responsible person, i.e. chairman. In this work, it is very important to properly maintain all accounting and control financial transactions. As a rule, in most HOAs, an accountant is also elected along with the chairman. Let's look at how the chairman's salary is determined further.

Currently, it is impossible to find anyone willing to work for the good of society for free, so the work of the chairman of the HOA requires a salary.

The salaries of accountants, chairmen and other persons working in these housing associations have a number of their own characteristics.

According to the Labor Code of the Russian Federation, it is not possible to conclude an agreement with every employee. For this reason, payment for work performed is often referred to as remuneration.
The salary of HOA employees is calculated in a special way. Since the main management body in an HOA is the meeting of residents, it is they who determine the acceptable payment procedure and remuneration amounts.

For these reasons, the association's documentation contains a special provision regarding the remuneration of its employees. Only property owners, i.e., can review and approve it. members of the meeting, but there are no rules or regulations regarding its development or content. This explains the fact that the salaries of the chairmen of different HOAs differ.

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Salary or reward

Often, many citizens are interested in the question of what type of payment the chairman of the HOA receives for performing his functional duties - remuneration or salary?

The answer to this question mainly depends on what kind of agreement formalized the relationship between the chairman and TSN (or HOA).

So, if an employment contract is concluded between the parties, then wages are paid. If we are talking about a civil agreement, then it is more correct to call such a payment remuneration for labor.

In addition, sometimes there are cases when the chairman provides house management services free of charge.

Who sets and pays salaries?

According to paragraph 11, paragraph 2, Article 145 of the Housing Code of the Russian Federation, one of the responsibilities falling within the competence of the OSS is to determine the amount of remuneration for members of the HOA board, including the chairman of this association.

Thus, the amount of remuneration paid to the director of the partnership is determined by the decision of the general meeting of owners of the apartment building. In this case, the actual payment of money is made by the accountant.

How much does the chairman of the HOA get?

As mentioned above, the specific amount of remuneration for a given employee is established at the general meeting of the owners of the MKD property, by whom he was elected to his post. Therefore, it is impossible to say absolutely exactly how much people occupying such positions are paid and how much they earn.

However, according to statistical data in 2019-2020, the average salary of the chairman of the HOA ranges from 27,000 to 35,000 rubles per month.

Taxes and insurance contributions from the chairman’s remuneration, personal income tax

Like any other individual, the chairman of the HOA is also obliged to regularly pay taxes to the budget. Thus, his earnings are subject to personal income tax (personal income tax) on a monthly basis. In accordance with paragraph 1 of Art. 224 of Chapter 23 of the Tax Code of the Russian Federation, the rate for this type of tax is 13%.

In addition to personal income tax, insurance contributions for pension (22%) and medical care (5.1%), as well as insurance for temporary disability (2.9%) are also withheld from the amount of remuneration received by the chairman.

This is written in Art. 425 Tax Code of the Russian Federation. However, it should be borne in mind that the calculation period for collecting contributions (in the indicated amounts) is a year.

Pension indexation

Despite the fact that since 2020 the powers to administer insurance premiums have been transferred to the tax authorities, in the process of writing this article we sent a number of appeals to both the Ministry of Finance of Russia and the Pension Fund of Russia (previously it had powers regarding insurance premiums). There has not yet been a response from the Ministry of Finance, but clarifications have been received from the Branch of the Pension Fund for St. Petersburg and the Leningrad Region regarding the payment of insurance premiums.

In its letter (Letter of the OPFR in St. Petersburg and the Leningrad Region dated August 23, 2020 No. 19-02/29988 “On the payment of insurance contributions and indexation of pensions to members of the elected body of HOAs, housing cooperatives”), the Pension Fund indicated that “the election of a person to a certain elective position presupposes the performance of a certain labor function and, accordingly, persons occupying elective positions in non-profit cooperatives (partnerships) are considered to be carrying out labor activities, regardless of the fact of concluding an employment or civil contract with them.”

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

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

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

Administrative benefits of the chairman of the HOA

It should be noted that in some regions and cities of the Russian Federation, separate administrative benefits are provided for chairmen. For example, within the framework of Moscow Government Decree No. 328 dated April 13, 1999, managers of apartment buildings are exempt from:

payment for the removal of household waste;
intercom payment;
payment for concierge services.

In addition, if your chairman works under an employment contract, then he is also entitled to guarantees and compensation provided for under the Labor Code of the Russian Federation. This includes:

provision of annual paid leave;
sick pay;
payment for business trip, etc.

How to remove a manager from his post?

In order to dismiss the chairman of the housing cooperative who is not properly performing his duties, it is necessary to assemble the board of the housing cooperative . The chairman himself must be present at this meeting.

The procedure for dismissal is as follows:

A written decision should be made to change the manager. It should be accompanied by significant evidence - without it, the decision will be considered unfounded. If the “culprit” himself did not come, this is not a reason to cancel the decision. It still has power.
Initiate the procedure for electing another person to a position.
Hold elections. They can be held both at a board meeting and among all residents.
Draw up a re-election protocol based on their results.

Another option for dismissing the chairman is dismissal under an employment contract . This can be done according to:

with paragraph 10 of Article 81 of the Labor Code of the Russian Federation (due to gross violation of labor duties);
with paragraph 6d of Article 81 of the Labor Code of the Russian Federation (due to theft of someone else’s property or embezzlement).

Important! It is impossible to simply fire the chairman. First, you need to have a reason. Secondly, you need to choose a new candidate immediately after dismissal.

Can the chairman of the HOA work part-time?

The answer to this question mainly depends on where exactly the chairman wants to work part-time. There are two possible options:

combining positions in the same HOA (where the person is listed as the chairman);
placement in another organization.

It’s worth noting right away that the first option is illegal. In clause 3.1 of Article 147 of the Housing Code of the Russian Federation it is written that a member of the board of an HOA (which is the chairman) cannot combine his work with another position in the same partnership, having been registered under an employment contract.

Combine work as a janitor

As noted above, this is possible if he gets a part-time job with another employer. This possibility is not prohibited by law, which means he has the right to such a combination. This is directly stated in Art. 276 Labor Code of the Russian Federation. However, there is one important condition. First, the chairman must obtain appropriate permission from the members of the OSS.

Theoretically, a house manager can work part-time as a janitor for another employer. In practice, such situations occur quite rarely.

Can the chairman of the HOA be an accountant in one person?

If the chairman of the partnership has a sufficient level of knowledge and appropriate education, then he can perform the functions of an accountant. However, again, without concluding an employment contract. These responsibilities may be additionally included in the text of his job description.

In practice, there are more often cases when an outside employee is hired to do accounting, or an individual is selected from among the members of the HOA with the appropriate competencies.

Can a lawyer be the chairman of an HOA?

According to paragraph 1 of Art. 2 of the Federal Law of the Russian Federation “On advocacy and the legal profession in the Russian Federation”, a lawyer does not have the right to be registered under an employment contract as an employee, with the exception of positions related to scientific, teaching and creative work. At the same time, he can only combine his main activity of providing legal assistance to those in need with other work in the bar association.

Thus, we can conclude that a lawyer does not have the right to work as the chairman of an HOA on the basis of an employment contract. The only exception is when it comes to performing the duties of a house manager on a voluntary basis.

How is the salary of the HOA chairman determined?

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

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

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

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

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

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

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

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

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

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

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

Transition of the HOA to the management company, wages

According to current legislation, in addition to the HOA, there are several other ways to manage the common property of an apartment building. One of them includes the transfer of general management into the hands of a management company.

In life, cases often occur when apartment owners decide to relieve the chairman of the HOA from his position and make changes to the procedure for managing a residential building. The reasons for this may be different (for example, abuse of authority, losses caused as a result of illiterate management, etc.)

Having decided to make the transition to a management company, the owners enter into a service agreement with this company. A separate clause in this document specifies the amount of fees for the maintenance of the common property of the HOA.

In turn, the management company independently hires the workers it needs and pays them wages (janitor, cleaner, accountant, etc.).

Remuneration of the chairman of the HOA

How is it calculated and what factors influence the amount of remuneration for the chairman of the HOA:

Type and volume of work performed.
The deadline for completing this work is the time required to achieve the task.
The amount of remuneration can be initially specified. This can be either a certain amount or an agreed percentage of the value of the entire contract.
In order to receive remuneration for the amount of work performed, the chairman is obliged to provide a completed acceptance certificate for completed work for each type of work separately, drawn up in accordance with all the rules. Only this document can be considered a legal basis for calculating remuneration. There are also requirements for filling out this paper that must be followed. It is important that this type of work is actually performed properly.
The chairman of the HOA can carry out the necessary work himself, for example, replacing a valve in the basement or installing a window in the entrance. This type of work is regulated by civil law and is not illegal. There was a volume of mandatory work that was ultimately completed, but by whom it does not matter.
After fulfilling his obligations, the chairman of the HOA board will receive the amount agreed upon for each type of work.
In practice, it often happens that in fact an HOA has been created on a house, but all management rights have been transferred to some management company. At the same time, the partnership reserves the right to lease common property and control over all financial documentation. The homeowners themselves decide how and what to spend all the additional funds raised.

Rights and obligations of the parties

In the case of interaction with the management company, the chairman is not required to constantly monitor everything that happens on a daily basis, but in the case of independently solving all problems that arise, he is required to be constantly at the workplace.

Arbitrage practice

In judicial practice, there have been many disputes related to the position of the chairman of the HOA. Moreover, quite often they relate to the wages that the house manager arbitrarily accrues to himself, and the recovery of damage caused to the common property of the apartment building.

Examples of real cases can be found below.

According to the salary of the HOA chairman

In 2020, a hearing was held in a case related to the illegal awarding of bonuses to himself and other employees by the former chairman of the HOA, Dzhumageldin E. Kh.

Residents of the house located at the address <…> filed a lawsuit in the Sarapulsky District Court of the Udmurt Republic demanding to establish guilt and punish the defendant who committed the theft of funds from the HOA.

As a result of consideration of this case, the court granted the claim and found citizen Dzhumageldin E.Kh guilty. He was sentenced to a penalty of 100,000 rubles (Sentence No. 1-22/2017 dated May 11, 2017).

Recovery of damages

In June 2020, the Oktyabrsky District Court of Vladimir passed a verdict against citizen Leontyeva, who is the chairman of the MKD at <…> in the period from <…> to <…>.

At the initiative of the residents of the house, a criminal case was opened against her, in which she was accused of theft of someone else's property transferred to her to perform her direct duties.

The court found citizen Leontyeva guilty and imposed penalties on her in the form of deprivation of the right to hold positions related to contact with goods and materials, including the position of chairman of the HOA, for a period of 2 years. At the same time, until the court decision comes into force, the preventive measure will be left unchanged (Sentence No. 1-98/2015 of June 25, 2015).

In conclusion to the above, it can be noted that in general the activities of the chairman of the HOA, his functional responsibilities, the amount of remuneration and other aspects, all of this is regulated and adopted by the appropriate decision of the meeting of owners of the apartment building.

Salary taxation

Remuneration of the chairman of the HOA - what taxes are it subject to? As you know, any salary is subject to a number of taxes before it reaches its recipient directly.

Therefore, the activities of the chairman, namely the remuneration for it, are also taxable.

However, you should not think that the activities of the head of the HOA are subject to any special taxes. No, personal income tax is also applied to it, and 13% will be deducted from the amount in favor of the state.

The state cannot claim more from the amount due to the chairman monthly. However, for concealing his real income or artificially reducing it, the head of the HOA may also pay with criminal liability.

Can the chairman of the HOA work as an accountant at the same time?

On July 18, 2011, a law came into force in which an amendment was made stating that the head of an organization, such a position is the chairman of the HOA, does not have the right to combine his main activity with any other during the same working hours.

The Chairman may maintain financial records, but this will not be considered as holding a separate position . True, homeowners who are members of an HOA can increase the amount of remuneration for this amount of work performed.