How does an HOA account for board labor costs?

Most people think that the work of the chairman of a homeowners' association (TSN) is not very difficult, and that in reality it is a rather lucrative position: sit back, do nothing, just be sure to put money in your pocket. Moreover, apartment owners do not even always know what exactly is included in housing and communal services payments, and who exactly serves them, because in principle they are not concerned about issues related to the management of an apartment building (and in vain).

In reality, the chairman is loaded with a large number of responsibilities that need to be performed efficiently and on time:

  • Monitors the condition of residential apartment buildings;
  • Visits various authorities;
  • Prepares staffing schedule for TSN employees;
  • Concludes contracts with contractors to perform various types of repair work, etc.

All this requires a serious investment of effort and time, and any work must be assessed fairly.

Chairman of the HOA: does he have the right to receive a salary?

Let's think: how often have we seen beautiful, well-kept houses in which the roofs do not leak, there are no cracks on the walls of the entrances, the area is clean, the surrounding area is tidy, and the elevators work like clockwork? The fact that such houses exist is the merit not only of apartment owners who promptly pay for the provided utilities, but also of employees of management organizations (HOA, TSN, housing cooperative, management company). And it is the chairman who manages the TSN employees. His activities are similar to the work of an ordinary manager, however, in the case of the position of chairman of the HOA there are specifics in terms of remuneration, duties and responsibilities.

The chairman of the HOA is an elected position. The period of his powers is regulated by the charter of the partnership (however, the term of chairmanship cannot be more than 2 years - such a limitation is established by the Housing Code of the Russian Federation).

Elections/re-election of TSN management belong to the powers of the highest management body - the meeting of owners, or the board (according to the charter). Responsibilities of the chairman of TSN (HOA):

  • Monitor the implementation of decisions approved by the board;
  • Give instructions to TSN officials;
  • Signing financial documentation;
  • Conclusion of agreements not related to the powers of the general meeting (board);
  • Develop a staffing schedule for HOA employees providing maintenance of premises;
  • Act on behalf of the partnership without a power of attorney.

As for the material incentives for the work of the chairman: salaries in the Russian Federation are formalized in only one way - by concluding an employment contract. This is the only document that regulates the financial relations between the hired employee and the employer.

Are taxes and insurance premiums withheld?

Payment for the chairman's work is subject to mandatory tax.

It is equal to the personal income tax , which is equal to 13%.

The head of the HOA can pay these funds independently by sending them to the tax office, or mandatory deductions can be made at the bank and at the regional operator immediately upon receipt of the remuneration.

Payments of insurance premiums occur annually. This is necessary to receive a good pension in the future .

The percentage of the mandatory insurance contribution is determined by the pension fund.

This fee can be paid directly by the head of the HOA or by the partnership. This point should be reflected in the management charter of the apartment building . You can learn more about the HOA charter and other documents of the partnership chairman here.

Payment or reward?

As noted above, salary registration in Russia can only be done in the only possible legal way - by drawing up an employment contract.

But with the position of chairman of the HOA, confusion arises: who is the employee and who is the employer.

On the one hand, the chairman of the HOA is a position. He himself gives orders to employees, but on the other hand, he acts in the interests of his own home and is himself considered an employee. Then who should enter into an employment contract with whom? After all, the legal entity is not founded, but there is a chairman, and he is the head. And this is the point: the housekeeping work is being done, time is wasted, but will the chairman of the HOA get a salary? What will it be like?

For a very long time there was confusion on this point, and it led to large distortions in the understanding of how, from what, and what amount should be paid to the management of the partnership. Managers who were not particularly “clean” set their own payment amount, which was not always justified. Others, on the contrary, withdrew their candidacies from these positions because they were worried that time would be wasted (and, therefore, they would not be able to work in another place) and there would be no material compensation.

In 2011, amendments were made to the Housing Code of the Russian Federation, after which it turned out that a member of the board of a homeowners’ association does not have the right to serve in the same HOA under an employment contract (Article 147 of the Housing Code of the Russian Federation).

In practice, it has been established that the chairman of the HOA receives a salary in the form of remuneration for a specific type of work done. Why did you decide to accept it this way: a salary is a strictly established amount of money, which is accrued every month in the same amount. The activities of the chairman cannot be assessed with the same index, because one month, major work may be carried out in the house (for example, repairing the entrance or roof), and in another, all that is required from him is a banal signature on a couple of documents. Those. The chairman’s salary depends on how much work and how difficult he performs for the partnership.

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.

  1. 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.
  2. 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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Can the chairman of an HOA work as an accountant?

On June 18, 2011, Law No. 123-FZ came into force, which indicates the illegality of the actions of managers (which includes the chairman of TSN) to combine their main activities with any other during the same period of working time. In 2020, this resolution also remains relevant.

The chairman can conduct accounting, but without payment. True, the meeting of the partnership may decide to increase the amount of earnings of the head, or arrange other payments if the head performs work outside the scope of his main duties.

Who and how sets the salary for the chairman of the HOA

The amount of remuneration for the chairman (and other members of the board) is established on the basis of a decision approved based on the results of the general meeting of members of the partnership (Article 145, Part 2, Clause 11 of the Housing Code of the Russian Federation).

Consequently, the question of who sets the salary for the chairman of the HOA can be given a clear answer: only the homeowners.

How is the salary of the HOA chairman determined?:

  1. A meeting of homeowners is convened;
  2. Acts of completed work are studied;
  3. The topic of charging the manager a sum of money in rubles is raised.

The amount of remuneration is prescribed in the Charter. Here the law does not clearly state the upper and lower limits: the percentage must suit the head of the HOA and the members of the partnership. And not particularly influence the final amount of payment for the costs of maintaining and improving the house.

What documents can the owner require from the chairman of the housing cooperative?

This will speed up the decision on the merits of the claim and achieve a decision in favor of the plaintiff.

There is no special rule in the current legislation that determines how to correctly file a complaint.

However, practice has developed a certain standard, according to which such a document should consist of three main parts:

  • descriptive part;
  • motivational part;
  • the pleading part.

Adhering to these requirements when presenting a complaint, it will be correctly and concisely formulated, with references to legal norms or legislative acts that were violated by the housing cooperative.

It is advisable to attach documents to the complaint that indicate violations of the law.

  • The Chairman has the casting vote if there is a vote for or against any activity.
  • The chairman has the right to independently select personnel to carry out construction work.
  • The chairman has the right to give instructions to his employees in accordance with the procedure established by law, as well as to demand that his instructions be carried out.

The range of rights is somewhat narrower than duties, but this is required by job descriptions and the charter of the organization.

How is he chosen and by whom?

Let's talk about who chooses the head of the housing cooperative, because this is very important for those who intend to join the housing cooperative in the near future.

The Partnership is obliged to store the following documents: – constituent documents of the Partnership, as well as changes and additions made to the constituent documents of the Partnership and registered in the prescribed manner and documents confirming the state registration of the Partnership – list of members of the Partnership, minutes of meetings of owners of premises and members of the Partnership, minutes of meetings of the Board of the Partnership , documents of the Audit Commission - a list of common property and a register of owners of premises in the houses specified in clause 1.2 of the Charter - technical documentation of the houses specified in clause 1.2 of the Charter - financial plans (estimates of income and expenses) of the Partnership, reports on financial activities and amounts of mandatory payments and contributions - other documents provided for by current legislation. 5. The Partnership stores the documents specified in paragraph.

  • conducting negotiations with resource supply companies;
  • organizing work with debtor shareholders on receipts;
  • attracting contractors to carry out major repairs of the house and landscaping of the adjacent area;
  • drawing up a report on its activities and the activities of the board to the auditor, the general meeting at the frequency indicated in the charter;
  • conducting receptions with apartment owners regarding the activities of the cooperative;
  • organization of urgent measures to eliminate accidents in premises related to housing cooperatives.

The manager can conduct financial activities himself or hire an accountant.

Housing cooperative documents

Let’s make a reservation right away that the procedure for familiarizing yourself with HOA documents is not provided for by law and, therefore, can be established by each specific HOA independently.

Storage and familiarization with the documents of the Partnership.” Let's give an example of what such a chapter of the HOA charter might look like. 1. Responsibility for organizing office work in the Partnership, compliance with established rules and procedures for working with documents rests with the Chairman of the Board of the Partnership. 2.

The regulations on record keeping are approved by a decision of the Board of the Partnership and establish general requirements for documenting management activities and organizing work with documents in the Partnership. 3.

When a member of the Management Board or an employee goes on vacation, goes on a business trip or is dismissed, the documents he has, at the direction of the Chairman of the Management Board, are transferred by act to another member of the Management Board, employee or handed over to the Chairman of the Management Board. 4.

  • documents confirming the results of the general meeting of members of the partnership: voting ballots, powers of attorney or copies thereof;
  • decisions of owners of premises in apartment buildings, confirming the results of general meetings of owners;
  • technical documentation for an apartment building;
  • other documents related to the management of apartment buildings;
  • internal documents provided for by the Housing Code of the Russian Federation, the charter of the partnership and decisions of the general meeting of members of the partnership.

Is it possible to oblige the owner of an apartment building to join an HOA?

What happens if the HOA does not provide documents upon request

If the partnership refuses to provide documents, the owner of the premises in the apartment building has the right to appeal to the court or the prosecutor's office.

If the prosecutor's office reveals violations, it can initiate a case of an administrative offense under Art.

Let’s now look at what problems most often arise and how they can be solved.

Refusal to provide documents

Let's assume that the residents of the building assume that the funds are being distributed incorrectly, and the chairman of the housing cooperative does not provide documents on expenses.

The first step to solve this problem will be the creation of an extraordinary meeting of the housing construction cooperative , where the majority must decide on the need to check and receive a report on the expenditure of funds.

This decision must be transferred directly to the chairman of the cooperative against the signature that he is familiar with it. In fact, it often happens that the chairman refuses to sign this document.

This document contains the following points.

  • names of the parties, their data;
  • basic rights and obligations of the parties;
  • responsibility;
  • terms of the contract. As a rule, such a document is urgent and is concluded for two years;
  • additional rights and responsibilities are listed;
  • list of attached papers;
  • The date and signature of the parties are affixed.

An employment contract can be drawn up using a standard sample form, which you can find on the Internet, or you can draw it up yourself.

You can download the standard employment contract form here.

The document is drawn up between the owners of the property and the person who is to assume the position of chairman.

How are salaries determined and how are they paid?

There is no such thing as the salary of the chairman of the housing cooperative.

The categories of citizens specified in Article 49 of this Code have a preferential right to join housing cooperatives organized with the assistance of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation or local governments.

Consequently, the chairman of the housing cooperative must be a direct member of this housing cooperative .

A cooperative , which is a legal entity, in accordance with Part 5, 112 of the RF Housing Code, consists of citizens who contributed to its creation .

Also, members can be those who did not participate in the adoption of this decision on creation, but joined later, provided that he paid a share contribution to the desired residential premises.

Housing Code of the Russian Federation, Article 112.

Attention

Life in a house where an HOA has been created is not always rosy, and quite often misunderstandings and mutual suspicions arise between the HOA board and the owners of the premises.

Therefore, the desire of the owners of premises and members of the HOA to personally familiarize themselves with the documents of the HOA (the charter of the HOA, the estimate of income and expenses of the HOA, minutes of the meetings at which decisions were made on the creation of the HOA, the election of the board, the appointment of the chairman of the HOA) is absolutely understandable.

On the other hand, the desire of the HOA board not to provide unnecessary information to scandalous residents is also understandable, because, in addition to working with the population, the chairman of the board has a number of responsibilities. In this article we will try to figure out, firstly, what rights the owners of premises and members of the HOA have to familiarize themselves with HOA documents, and secondly, what are the responsibilities of the board and the chairman of the HOA board in this case.

We never show salaries; if you want, show the approved estimate and its actual expenditure for the month.

Just like that, explain to the chairman that the law on the protection of personal data will protect you from those curious about contract agreements, that you need both passport data and SNILS for the tax and pension fund. And for the curious, an estimate.

We show you the contract agreements, let them look at them in our office, the estimate, the certificate of completion of the work, the invoices, I show those who are especially zealous that we don’t buy the devil anywhere at incomprehensible prices. It's cheaper to show. But never a salary to anyone. I really like to show invoices for heat and hot water.

What does the salary of the HOA chairman consist of, how to arrange it correctly

How to apply for a reward:

  1. Invite the residents of the house to a meeting (usually convened once a month). To do this, residents are given invitations that indicate the date and time of the general meeting. The presence of at least 50% of residents is required (without this, resolutions approved at the meeting will be considered illegal);
  2. Members of the board familiarize residents with the certificates of work performed to improve the house and surrounding area, and also indicate the cost of this work;
  3. It is necessary to calculate the percentage of the cost of the estimate, which will be equal to the amount of remuneration (the percentage cannot be less than 3). The results of calculations are put to a vote (open or secret);
  4. When the participants in the process come to a consensus regarding the amount of material remuneration, a protocol is drawn up. In it, the chairman is given the go-ahead to withdraw the calculated amount of money. This document is the basis for the chairman of the HOA to receive remuneration.
  5. After this, it is conditionally accepted that the manager’s remuneration has been paid. Next, the chairman is obliged to submit a protocol to the tax authority with an application for receipt of remuneration and withdraw funds from the account.

From this list it is very clear what the salary of the chairman of the HOA consists of in reality.

What documents can a member of the housing cooperative have the right to request from the chairman of the board?

We never show salaries; if you want, show the approved estimate and its actual expenditure for the month.

Just like that, explain to the chairman that the law on the protection of personal data will protect you from those curious about contract agreements, that you need both passport data and SNILS for the tax and pension fund. And for the curious, an estimate.

We show you the contract agreements, let them look at them in our office, the estimate, the certificate of completion of the work, the invoices, I show those who are especially zealous that we don’t buy the devil anywhere at incomprehensible prices. It's cheaper to show. But never a salary to anyone. I really like to show invoices for heat and hot water.

There are only 2 lines, general ones. We have one “literate” party that issues printed applications to everyone; all you have to do is insert your address. This application contains a list of documents, including an invoice, but not a word about the invoice decoding. Well, I showed what they asked.

It's fast and free!

  • What is the board of housing cooperatives?
  • Who are its members?
  • On remuneration to participants of this executive body
  • About the manager of a housing construction cooperative
  • Job responsibilities of the manager
  • Who can be the founder of this organization?
  • What is reflected in the minutes of the meeting?

What is the board of housing cooperatives? The board is the executive governing body of the housing cooperative, the activities of which are regulated by the charter and the general conference of residents-members of the organization.

Familiarization with the documents of the homeowners association

  • hiring and dismissal of employees hired to support the activities of housing cooperatives;
  • accounting;
  • control over the performance of their duties by employees;
  • conducting negotiations with resource supply companies;
  • organizing work with debtor shareholders on receipts;
  • attracting contractors to carry out major repairs of the house and landscaping of the adjacent area;
  • drawing up a report on its activities and the activities of the board to the auditor, the general meeting at the frequency indicated in the charter;
  • conducting receptions with apartment owners regarding the activities of the cooperative;
  • organization of urgent measures to eliminate accidents in premises related to housing cooperatives.

The manager can conduct financial activities himself or hire an accountant.

Consulting housing and communal services/homeowners' associations/residential property management

Housing Code of the Russian Federation, these decisions apply to all owners of premises in the house.

Very often, the owners of premises, not being members of the HOA, claim access to the financial documents of the partnership: estimates of income and expenses, contracts, certificates of work performed, payment documents.

Meanwhile, it is necessary to remember that the relationship between the owner of the premises, who is not a member of the HOA, and the partnership must be built on the basis of an agreement (clause 6 of Article 155 of the Housing Code of the Russian Federation).

All claims must be resolved on the basis of this agreement, and not an arbitrary check of the internal documents of the counterparty. Therefore, the board of the HOA, in our opinion, will be absolutely right if it limits the access of persons who are not members of the HOA to the financial documentation of the partnership. What documents can a HOA member have access to? To check the financial activities of the HOA Art.

Who can view the documents of the homeowners association

The Housing Code of the Russian Federation provides for the creation of an audit commission from among the members of the HOA.

This commission: - conducts at least once a year audits of the financial activities of the partnership - presents to the general meeting of members of the partnership a conclusion on the estimate of income and expenses of the partnership for the corresponding year and a report on financial activities and the amount of mandatory payments and contributions - reports to the general meeting of members of the partnership about your activities. Thus, the right of HOA members to control the financial activities of the partnership, in our opinion, is exercised by participating in the selection of the composition of the commission or directly in the work of the specified body (as a member of the commission). Consequently, the financial documents of the partnership may not be provided to each of its members, but they must be presented to representatives of the HOA members represented by the audit commission annually. For your information.

Diploma and coursework, master's theses on custom-made law

An internal document of the HOA, for example the Regulations on the Audit Commission, may provide for an audit of the financial and economic activities of the partnership during the early re-election of the board and the chairman of the board of the HOA.

As for other documents on the current activities of the partnership (minutes of general meetings of HOA members, minutes of board meetings, HOA charter as amended), they, in our opinion, should be available to every member of the HOA.

In addition, the HOA member is also the owner of the premises in the house, which means that everything that we talked about in the previous section is true for him.

This governing body of a legal entity should not be confused with the governing body of an apartment building - the general meeting of owners of premises in an apartment building.

From the above it follows that the status of the owner of the premises and the member of the HOA differ, including in terms of the rights to familiarize themselves with the documents of the partnership.

The main difference lies in the types of documents that may be available simply to the owners of premises in the house and members of the HOA. The latter have broader rights. What documents can the owner of the premises have access to? Not being a member of the HOA, the owner of the premises in the house does not have the right to participate in decision-making by the partnership or in any decision on issues within its competence.

The general meeting of members of the housing cooperative consists of “ordinary” members, which means that if you are not satisfied with anything in the activities of the housing cooperative, it is necessary to convene a general meeting of members and make a decision that the audit commission report to you about its activities and conduct an audit audited the activities of housing cooperatives and provided financial documents for approval. Sincerely, https://www.gorshkova.web-box.ru/uslugi Sincerely, Gorshkova L.V., mob, https://www.gorshkova.web-box.ru/ Completely Was the answer helpful? —+0- December 20, 2010 at 12:07 pm Thank you for answering my question! I myself am the chairman of the audit commission and they do not give me documents to check.

And as I understand it, there is only one option: to re-elect the chairman, if only the general meeting of members of the housing cooperative agrees to this.

Salary of an accountant in a homeowners association

Although HOAs are a non-profit organization, they are not exempt from accounting. Therefore, the manager is obliged to either do this work himself or hire an accountant. The accountant in the HOA becomes responsible for the formation of accounting policies, accounting and tax reporting.

How much to pay an employee is decided by the members of the partnership at a meeting. The exact amount will depend on whether the accountant is working full-time or part-time (if the accountant works part-time), how much work needs to be done, etc.

On average, the salary of an accountant in a homeowners' association in Russia varies between 10-12 thousand rubles.

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