How much does the chairman of the union earn - Report. Labor relations with the chairman of the HOA, SNT did not arise. Judicial practice Remuneration in SNT

Firstly, you must clearly understand that as soon as the respected members of your partnership voted for your candidacy, and then joyfully and quickly retired to their own plots to drink beer, eat barbecue or wallow in the garden beds, from that very moment you personally You found yourself planted naked. on a hot frying pan, and now long troubles, a government house and a long journey await you (it’s definitely a joke about the government house, though.

Contributions from remuneration to the chairman of gardening

The chairman of horticulture has been transferred to salary compensation. Do I need to pay insurance premiums (pension, accident) Remuneration from membership fees every month. They transferred the chairman to save money.

You actually have an employment relationship with the chairman of gardening (Article 16 of the Labor Code of the Russian Federation). Therefore, even in the absence of an employment contract, contributions must be calculated and paid from payments to the chairman (clause

Leaving the gardening partnership

The partnership must conclude an appropriate agreement with me for the use of electricity. But they have no right to cut me off from the network, since the supplier is not SNT.

There is also no desire to feed a watchman who is not responsible for anything. She proposed introducing financial incentives and penalties for the watchman, but they refused. Supposedly no one will become a watchman then. In the meantime, the position of a watchman has turned into such a sinecure for those who do not have housing in E-burg.

Salary in SNT

What does the legislation interpret about the loss or retention of the right of shared ownership of common property and public land of an individual gardener in SNT who made targeted contributions for the creation of infrastructure 07/20/2015

I am accused that when I buy a garden, I automatically become a member of SNT (I did not sign any documents). Is this true? If you conclude an agreement on the use of electricity, then how much 08/09/2013

Good day! How to register in a house if the certificate of state registration of rights says: house, non-residential purpose, 2-storey total area 120 quinv N; not defined, and SNT address with account number 04/30/2013

We create SNT.

How to arrange the salary of the chairman of the union?

1 answer. Moscow Viewed 105 times. Asked 2013-07-01 09:14:28 +0400 in the topic “Land law, resources” Problem with non-profit partnership - Problem with non-profit partnership. further

1 answer. Moscow Viewed 56 times. Asked 2014-09-30 12:15:48 +0400 in the topic “Civil Law” Chairman’s salary and land tax. - Chairman's salary and land tax. further

1 answer.

How to pay a salary to the chairman of the SNT

At the OS of the SNT Union, decisions were made: During the year, the Board (7 people) receives money for current expenses, at the end of the year when specific indicators are achieved. prescribed in the OS Protocol of the Union SNT

(this in my case is Union 54 SNT, 3500 members of the Union). by decision of this Meeting, he receives remuneration in the amount of the salaries established at the previous OS of the Union.

During the year, the Chairman and members of the Board received: on account, the amounts necessary to carry out their functional duties (payment for mobile communications, possible transportation costs (including payment for gasoline), costs for a home MFP cartridge, office supplies.

What tax should gardeners pay?

August 21 at the Central City Library named after. V.V. Mayakovsky held the first seminar in Kurgan for accountants of horticultural non-profit partnerships in the city of Kurgan and the suburban area on the topic: “Taxation, office work, accounting in horticultural non-profit partnerships. New in the Tax Code of the Russian Federation regarding the payment of taxes to SNT.” The seminar was held as part of the program of the Educational and Methodological Center "School of Gardeners of the Trans-Urals", created by the Kurgan regional branch of the Union of Gardeners of Russia at the beginning of this year.

The SNT board does not have the right to enter into an employment contract with the SNT chairman. We read the lawyer's explanations.

The activities of Gardening Non-Profit Partnerships are carried out on the basis of the Federal Law of April 15, 1998 No. 66-FZ “On Gardening, Trucking and Dacha Non-Profit Associations of Citizens” (hereinafter referred to as Federal Law No. 66-FZ) and the Charter of the Partnership.

In accordance with Article 20 of Federal Law No. 66-FZ, the governing bodies of a horticultural, gardening or dacha non-profit association are the general meeting of its members, the board of such an association, and the chairman of its board.

By virtue of Article 23 of Federal Law No. 66-FZ, the board of a horticultural, gardening or dacha non-profit association is headed by the chairman of the board, elected from among the board members for a period of two years.

The chairman of the board of the partnership is not an employee, does not perform his functions under an employment contract, but is elected by the general meeting of the SNT.

Contributions from remuneration to the chairman of gardening

Leaving the gardening partnership

The partnership must conclude an appropriate agreement with me for the use of electricity. But they have no right to cut me off from the network, since the supplier is not SNT.

Salary in SNT

I am accused that when I buy a garden, I automatically become a member of SNT (I did not sign any documents). Is this true? If you conclude an agreement on the use of electricity, then how much 09.

How to arrange the salary of the chairman of the union?

1 answer. Moscow Viewed 105 times. Asked 2013-07-01 09:14:28 +0400 in the topic “Land law, resources” Problem with non-profit partnership - Problem with non-profit partnership. further

1 answer. Moscow Viewed 56 times. Asked 2014-09-30 12:15:48 +0400 in the topic “Civil Law” Chairman’s salary and land tax. - Chairman's salary and land tax. further

1 answer.

How to pay a salary to the chairman of the SNT

(this in my case is Union 54 SNT, 3500 members of the Union). by decision of this Meeting, he receives remuneration in the amount of the salaries established at the previous OS of the Union.

What tax should gardeners pay?

The SNT board does not have the right to enter into an employment contract with the SNT chairman. We read the lawyer's explanations.

Snt repairman

SNT does not pay electricians' wages for the month of September for three weeks, violating labor laws. Creating a conflict situation leading to litigation between the electricians and the gardening partnership! The board of SNT and the chairman of the board have no complaints regarding the work of electricians.

Of the planned 45,000 rubles for cutting grass, 16,500 were spent on the main roads of the partnership, 15,000 rubles were spent on cutting grass from the beach.

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On July 29, 2017, the President of the Russian Federation signed a new federal law “On gardening and horticulture by citizens for their own needs and on amendments to certain legislative acts of the Russian Federation.”
Free link to the new law for downloading (docx file format): Federal Law-217 dated July 29, 2017.
The date of entry into force of the law is 01/01/2019. From the same date, Federal Law-66 of 04/15/98 becomes invalid.
Discussion of the law is open here:
(registration is required to make comments, suggestions, changes).

Federal Law-217 of July 29, 2017 - Constantly supplemented and amended comments to the new federal law, taking into account established practice.

Workers (employees) of SNT

1. Labor relations in SNT

on a permanent basis (under an employment contract with an entry in the work book);
part-time workers (combining work in a partnership with work in other organizations);
under civil law contracts (contracts, assignments, paid services);
volunteers.

Labor relations with employees hired on a permanent basis, as well as with part-time workers, are regulated by the norms of the Labor Code of the Russian Federation. These employees are subject to labor regulations and enjoy the right to receive monthly wages and annual paid leave.

In relation to employees with whom contracts for work, assignments, and paid services have been concluded, one should be guided by the norms of the Civil Code of the Russian Federation.

Labor relations with employees working in the partnership on a voluntary and unpaid basis are built taking into account the provisions of Federal Law No. 135-FZ of August 11, 1995 “On Charitable Activities and Charitable Organizations.” The period of such work is not included in the length of service, it is not recorded in the work book, vacation is not paid, etc.

When calculating labor costs, a horticultural partnership must necessarily use the standard forms provided for by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1:

T-1 (Order (instruction) on hiring an employee);
T-2 (Employee’s personal card);
T-3 (Staffing table);
T-5 (Order (instruction) to transfer an employee to another job);
T-6 (Order (instruction) on granting leave to an employee);
T-7 (Vacation Schedule);
T-8 (Order (instruction) on termination (termination) of an employment contract with an employee (dismissal);
T-12 (Working time sheet and calculation of wages);
T-13 (Working time sheet);
T-49 (Payment and payroll);
T-51 (Payroll);
T-53 (Payroll);
T-54 (Personal account);
T-60 (Note-calculation on granting leave to an employee);
T-61 (Note for settlement upon termination (termination) of an employment contract with an employee (dismissal);
T-73 (Act on acceptance of work performed under a fixed-term employment contract)

2. Salary in a gardening partnership

The source of wage payments in the gardening partnership is targeted financing (membership fees). Income received from commercial activities can also be used for these purposes.

Accrued wages to employees of a horticultural non-profit partnership (exempt manager, accountant, cashier, full-time security workers) are reflected in the credit of account 70 “Settlements with personnel for wages”. Since the formation of the cost of products, work or services in a gardening partnership is not carried out, the use of account 20 “Main production” (or, for example, 26 “General expenses”) is inappropriate. Direct write-off of accrued amounts from sources of financing is allowed.
For example:
Debit 86-2 Credit 70
- the amount of accrued wages;
Debit 86-2 Credit 69 "Calculations for social insurance and security"
- the amount of accruals made for wages (UST and contributions to the Social Insurance Fund of the Russian Federation);
Debit 70 Credit 68 "Calculations for taxes and fees" subaccount "NDFL"
- the amount of withheld tax on personal income;
Debit 70 Credit 50
- the amount of payment made;
Debit 68 and 69 Credit 51
- the amount of repaid debt on payments to the budget.

All provisions of the Labor Code of the Russian Federation fully apply to employees of gardening partnerships. The conditions of remuneration provided for by an employment or collective agreement cannot be worsened in comparison with the provisions of the Labor Code of the Russian Federation and the requirements of regulations in the field of remuneration.

The state, as a participant in labor relations and within their framework, in accordance with the Labor Code of the Russian Federation, establishes and guarantees:

the amount of the minimum wage in the Russian Federation;
limiting the list of grounds and amounts of deductions from wages by order of the employer (regulated by Article 138 of the Labor Code of the Russian Federation), as well as the amount of taxation of income from wages (regulated by Chapter 23 of the Tax Code of the Russian Federation);
limitation of remuneration in kind (only up to 20% of actual wages due);
receipt by employees of wages in the event of termination of the employer’s activities and its insolvency in accordance with federal laws;
state supervision and control over the full and timely payment of wages and the implementation of state guarantees for wages;
liability of employers for violation of the requirements of the Labor Code of the Russian Federation, laws, other regulatory legal acts, collective agreements, agreements;
terms and order of payment of wages;
entitlement to annual leave and duration of annual leave.

All other conditions of remuneration are determined by agreement between the parties to the labor relationship, but in compliance with the requirements of legislative acts.

All employees are provided with annual leave while maintaining their place of work (position) and average earnings.
Annual paid leave is provided to employees for at least 28 calendar days.
Longer annual paid leave may be granted in the cases established by Art. 115 Labor Code of the Russian Federation. For example, leave for minor workers is 31 calendar days.
Seasonal workers are granted leave in proportion to the time worked at the rate of two calendar days for each month worked (Article 295 of the Labor Code of the Russian Federation).
Employees who have entered into an employment contract for a period of up to two months are provided with paid leave or compensation upon dismissal at the rate of two working days per month of work (Article 291 of the Labor Code of the Russian Federation).

3. Payroll taxes, personal income tax

From January 1, 2002 to December 31, 2004 in accordance with paragraphs. 8 clause 1 art. 238 of the Tax Code of the Russian Federation exempted from taxation of the unified social tax the amounts of wages and other income paid from membership fees of horticultural, gardening, garage-building and housing-construction cooperatives (partnerships) to persons performing work (services) for these organizations.

Taking into account the provisions of paragraph 2 of Art. 10 of Law No. 167-FZ, amounts of income paid in favor of these persons were also not subject to insurance contributions for compulsory pension insurance. This kind of situation led to the fact that employees of cooperatives (partnerships) receiving payments from membership dues did not have the right to include the income received in the average earnings for calculating the state pension, and for the entire period of receiving income from which insurance contributions were not paid. compulsory pension insurance cannot be included in the insurance period of persons taken into account when assigning a pension. That. Three years are missing from the length of service - 2002, 2003 and 2004.
However, individuals who are employees of gardening partnerships could voluntarily participate in the compulsory pension insurance system, for which, in accordance with Law No. 167-FZ, they had to pay insurance premiums in the form of a fixed payment.

From January 1, 2005 in Ch. 24 of the Tax Code of the Russian Federation by Federal Law of July 20, 2004 No. 70-FZ “On amendments to Chapter 24 of Part Two of the Tax Code of the Russian Federation, Federal Law “On Compulsory Pension Insurance in the Russian Federation” and the recognition as invalid of certain provisions of legislative acts of the Russian Federation “amendments have been made, according to which, in particular, paragraphs. 8 clause 1 art. 238 Tax Code of the Russian Federation.

In this regard, from January 1, 2005, horticultural, gardening, garage-building and housing-construction cooperatives (partnerships) are recognized as payers of the unified social tax, as well as insurance contributions for compulsory pension insurance from payments made from membership fees in the benefit of persons performing work (services) for these organizations.
Consequently, from this date, employees of cooperatives (partnerships) have the right to include periods of work in the insurance period for the assignment of state pensions.

In accordance with the provisions of Art. 236 of the Tax Code of the Russian Federation, the unified social tax must be paid by cooperatives (partnerships) on payments and remunerations accrued in favor of individuals under employment contracts and civil contracts, the subject of which is the performance of work, the provision of services, as well as under copyright agreements.

Tax is not paid on remuneration paid under these agreements in favor of individual entrepreneurs, as well as on amounts not subject to taxation in accordance with Art. 238 Tax Code of the Russian Federation.

From payments in favor of individuals who are disabled people of groups I, II or III, from taxation of the unified social tax in accordance with Art. 239 of the Tax Code of the Russian Federation exempts amounts up to 100,000 rubles. per year per recipient.

Because the object of taxation of insurance premiums for compulsory pension insurance and the basis for calculating insurance premiums in accordance with clause 2 of Art. 10 of Law No. 167-FZ, the object of taxation and the tax base for the unified social tax established by Chapter. 24 of the Tax Code of the Russian Federation, then the payment of insurance premiums must be made by cooperatives (partnerships) on the same conditions. An exception is made for payments in favor of persons who are disabled people of groups I, II or III - if under the unified social tax they are exempt from taxation up to 100,000 rubles. per year for each recipient, then they are not exempt from insurance premiums.

Pay attention! Since cooperatives (partnerships) are payers of insurance premiums for compulsory pension insurance on general terms, in accordance with the requirements of Art. 15 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system,” they are obliged to submit information about insured persons to the authorities of the Pension Fund of the Russian Federation within the prescribed period.

The specified information is submitted annually no later than March 1 in the forms approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated October 21, 2002 No. 122p “On the forms of documents for individual (personalized) registration in the state pension insurance system and Instructions for filling them out.”

Payment of the unified social tax and insurance contributions must be made by cooperatives (partnerships) monthly no later than the 15th day of the next month, according to the rules of Chapter. 24 of the Tax Code of the Russian Federation and Law No. 167-FZ. Moreover, in accordance with paragraph 2 of Art. 243 of the Tax Code of the Russian Federation, the amounts of the unified social tax calculated for payment in the part payable to the federal budget are subject to reduction by the amount of insurance premiums accrued for the same period (advance payments for insurance premiums).

The rate of the single social tax in its part subject to credit to the federal budget, in accordance with Art. 241 of the Tax Code of the Russian Federation is 20%, and the rate of insurance premiums for compulsory pension insurance in accordance with Art. Art. 22 and 33 of Law No. 167-FZ is set at 14%.

The amount of the single social tax (advance tax payment) in its part credited to the federal budget is determined based on the tax base and tax rates in accordance with clause 1 of Art. 241 Tax Code of the Russian Federation. Next, from the amount of tax accrued for payment to the federal budget, the amount of insurance contributions accrued for the same period for compulsory pension insurance, calculated based on the tariffs of insurance contributions in accordance with Law No. 167-FZ, is subtracted. Those. from the accrued amount of tax payable to the federal budget at a maximum rate of 20%, the amount of insurance premiums accrued at a rate of 14% is deducted in full.

Declaration form for the unified social tax for taxpayers making payments to individuals, and the Procedure for filling it out are approved by Order of the Ministry of Finance of Russia dated January 31, 2006 No. 19n.
Declaration form for insurance contributions for compulsory pension insurance for persons making payments to individuals, and the Procedure for filling it out are approved by Order of the Ministry of Finance of Russia dated February 27, 2006 No. 30n. The declaration is submitted to the territorial tax authorities no later than March 30 of the year following the expired billing period. In accordance with the Tax Code of the Russian Federation, the billing period is understood as a calendar year.

4. Benefits and compensation for employees of gardening partnerships

Because from the income of employees of gardening partnerships in the period from January 1, 2001 to December 31, 2004, the unified social tax was not paid, and the right to receive benefits under state social insurance (for temporary disability, for pregnancy and childbirth, at the birth of a child, etc.) .p.) they are for the period of validity of Ch. 24 of the Tax Code of the Russian Federation, that is, from January 1, 2001 to December 31, 2004 they did not have. The only exceptions are temporary disability benefits paid in connection with an industrial accident and (or) occupational disease. Persons working in cooperatives (partnerships) had and still have the right to receive these benefits, since they are paid for through compulsory insurance against industrial accidents and occupational diseases.
Relations regarding this type of compulsory insurance are regulated by the provisions of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (as amended) and against the payment of insurance premiums by cooperatives (partnerships) were not released.

Since cooperatives (partnerships) from January 1, 2005 are payers of the single social tax in the part paid to the Social Insurance Fund, employees of these organizations after January 1, 2005 enjoy the right to compulsory social insurance, including the right to receive benefits for temporary disability, pregnancy and childbirth, at the birth of a child and other payments at the expense of the Social Insurance Fund of the Russian Federation, on a general basis, as confirmed by the Letter of the Social Insurance Fund of the Russian Federation dated September 23, 2004 No. 02-18/11-6474 “On subparagraphs 8 and 14 paragraph 1 of Article 238 of the Tax Code of the Russian Federation."

An issue related to tax savings in the SNT and the principle of chairmanship in the SNT. And the question is specifically about salary, and not about compensation for expenses. Is it possible to replace salary with remuneration at the end of the year? How can you avoid paying taxes in this case?

In SNT "Rassvet -1" the chairman's salary of 5 thousand rubles appeared only in 2012. Before this, the chairmen worked on a voluntary basis, and in gratitude the chairperson was once exempted from paying annual membership and target fees.

When they assure that “the tax office will not allow” the chairman not to be paid, “in SNT, as a legal entity, it is impossible not to pay the salary of the manager and not to pay taxes,” they confuse a non-profit partnership and a commercial company. There are still many SNTs where the chairman does not receive a salary. There are even more public organizations, for example, charitable foundations, whose activities are based on targeted contributions and donations, and there is simply no source for paying wages and taxes. The chairman and even employees can work on a volunteer basis without remuneration. There are even more religious organizations, which are also legal entities and also often do not pay salaries and the tax authorities do nothing to them. So there is no uniform practice in the field of legal entities.

In SNT, the chairman, according to Law 66-FZ, is not an executive body or the head of a legal entity in the usual sense of the word. .

the essence of Law No. 66-FZ, then the chairman of the SNT is not an employee, but is elected by the general meeting of the SNT and his powers are confirmed by an extract from the decision of the general meeting on his election. Those. therefore, since he is not a hired employee and has not entered into an employment relationship with SNT, then, accordingly, he does not receive wages for his activities

Source: http://www.buhgalteria.ru/forums/58/14214/
Bukhgalteriya.ru

The features of the status of the chairman are well outlined in the material from the website of SNT "Raduga":

"Is the chairman of the board of SNT entitled or not entitled to a salary?

There are many discussions on this topic on the Internet. To understand this topic ourselves, let's remember what basic law regulates the activities of SNT? Federal Law 66, which does not contain a word about the salary for the chairman of the board.

Labor relations between employee and employer and, accordingly, remuneration are regulated by the Labor Code of the Russian Federation.

The systemic mistake of individual lawyers, for example, Baytenova and Kresnikova (authors of article-by-article comments to Federal Law 66), who claim that it is possible to establish labor relations between the chairman of the board and SNT, lies in the perception of the chairman of the board of SNT as a sole executive body, which he is NOT.
We carefully read Federal Law 66: The chairman of the board is NOT the head of SNT. He heads the collegial executive body - the BOARD, but at the same time, does not have a casting vote at board meetings, because decisions of the board are made by a SIMPLE majority of votes of board members; accordingly, the chairman of the board of SNT, unlike the chairman of the board of a joint-stock company (bank, for example), is not given the right to BLOCK decisions of the board, but only has the right to appeal the ADOPTED decision.
Unlike Art. 22, where the board is named COLLEGIAL executive body, Art. 23 Federal Law 66 does not name the Chairman as the SOLE executive body with whom the Labor Code of the Russian Federation (Article 273) allows the conclusion of an employment contract.
Those. Federal Law 66 does not define the chairman of the board as the sole executive body.
The structure of SNT management bodies is described in Federal Law 66 and is comprehensive. This means that SNT cannot establish other governing bodies that are not provided for by law.
Moreover, it defines the terms of reference of the chairman and specifically states which documents define the powers of the chairman of the board - Federal Law 66 and the SNT charter.
The powers of the chairman of the board are rather meager and do not constitute sole management functions. Their execution does not make the chairman of the board the sole executive body, but allows him to act on behalf of the SNT as a specially authorized member of the SNT, through whose actions the SNT, by force of law, can acquire civil rights and assume civil responsibilities.
The legislator did not provide for the need for SNT to have a sole executive body and there is no one to conclude an employment contract with.

However, in accordance with Federal Law 66, an employment contract, by decision of the board, can be concluded with an employee. But the chairman of the board is not an employee.

It is also appropriate to recall Art. 273 of the Labor Code of the Russian Federation (Chapter 43), which says that Chapter 43 of the Labor Code of the Russian Federation (regulation of labor relations with the head of the organization and members of collegial executive bodies) does not apply if the head of the organization (SNT) is also a member of this organization (SNT).

quote: “Article 273 The provisions of this chapter (43) apply to the heads of organizations, regardless of their organizational and legal forms and forms of ownership, with the exception of those cases when: the head of the organization is the only participant (founder), member of the organization, owner of its property;

So, in Federal Law 66 there is not a word about the “chairman’s salary”. However, the law provides the opportunity to pay monetary remuneration to the board of the partnership by decision of the General Meeting (clause 15) of Art. 21 Federal Law 66).

According to Federal Law 66, payment of wages is possible only to persons who have entered into employment contracts with SNT (Clause 4, Article 16 of Federal Law 66), in accordance with the procedure prescribed in the Charter.

Moreover, if we are talking about wages, there must be a staffing table approved by the chairman of the board within the cost estimate approved by the General Meeting.

It is also possible to pay for specific types of work or services to individuals performing work under GPC agreements (of a civil nature) concluded with SNT on the basis of an estimate approved by the General Meeting.

Therefore, in judicial practice the following obligations of SNT in terms of remuneration are recognized:

For the payment of wages to hired employees on the basis of the staffing table approved by the General Meeting.

For the payment of remuneration to individuals for services rendered under GPC agreements,

Upon payment of remuneration to the chairman or members of the board, if the minutes record:

"Establish from......... the date........ of the year a remuneration for the chairman of the board......... in the amount of........ rubles MONTHLY AND YEAR ROUND."

Thus, by law

The powers of the chairman of the board are determined by the specified Federal Law and the charter of such an association. The chairman of the board of the partnership is not an employee, does not perform his functions under an employment contract, but is elected by the general meeting of the SNT. The chairman of the board of SNT is not the executive body of the partnership, without concluding an employment contract with him, but a special authorized member of SNT, through whose actions SNT, by force of law, can acquire civil rights and assume civil responsibilities.

Document, confirming the powers of the chairman of the board of SNT, is an extract from the decision of the general meeting on his election. The bodies of a legal entity, including the chairman of the board, cannot be considered as independent subjects of civil legal relations and are part of the legal entity. In accordance with Article 21 of Federal Law No. 66-FZ, the exclusive competence of the general meeting of the partnership also includes resolving issues regarding the promotion of members of the board. Payroll, which the chairman of the board set for himself, was established illegally.

Moreover, the right to receive wages, in accordance with the Labor Code of the Russian Federation, has an employee - an individual who has entered into an employment relationship with the employer. The chairman of the board of the partnership, as already mentioned, is not an employee of SNT, and is not a person who has entered into an employment relationship with the partnership. Consequently, there is not and cannot be a labor relationship between the chairman of the board of the partnership and the partnership as a legal entity, and therefore their relationship is not regulated by the Labor Code of the Russian Federation.

How can this legal status of the chairman be interpreted by the tax authorities in order to demand payment of the chairman’s salary and taxes? The answer is no.

Remuneration to the chairman is a matter of goodwill of SNT. The amount is set by the general meeting personally to each chairman for each period of time.

Here is an analysis of this myth. No meeting decision - no salary.

All payments are made not from membership fees (membership of a legal entity) but from earmarks. If the costs are related to the maintenance of the property of citizens, and not a legal entity, then there can be no membership fees.
Accept at the meeting a contribution for the maintenance of the IOP of land owners. This is in addition to the contribution for the creation of property.
Membership fees go to the maintenance of a legal entity and are subject to all types of fees from the payroll, and, accordingly, taxes, because legal entities are not provided with benefits for paying fees from the payroll, with the exception of certain types of activities, to which SNT do not apply.
You can also carry out all actions related to the maintenance of the IEP through an agency agreement. In this case, there will also be no fees or taxes, but only if the IOP is created by citizens (targeted). If the IOP was created using the funds of the formed fund (membership, admission, sponsorship, income from the activities of a legal entity, etc. contributions), then you cannot avoid taxation and fees from the payroll in an honest way.
It’s not very clear: targeted contributions in partnerships seem to be intended for the creation (purchase) of an individual entrepreneurial initiative, and not for other payments. And they constitute the share of a SNT member in common property, or the share of an SNT individual in it. And in partnerships, the IOP created with targeted contributions is the property of a legal entity.
The fee for the maintenance of the individual entrepreneurial activity that you propose to introduce is a membership fee for a member of the association, or payments under a contract for an individual. Because these funds (membership fee and individual payments) are entirely allocated to the current activities of the association, in accordance with the composition of costs according to the Tax Code of the Russian Federation. That is, entirely, without any remainder, they are attributed to the work and services of the association for the operation of the IOP, and to work in the interests of performing general mandatory environmental, fire safety, and other measures. There are simply no other jobs in associations. I personally don’t really understand the appointment of a new contribution by the meeting for the maintenance of individual entrepreneurs in partnerships. I assume that you want to exclude SNT from IOP services. And pay from this contribution to certain third-party organizations (work performers). For what reason, excuse me? Management of non-residential real estate of an association is its statutory task. Regardless of the form of ownership of this individual entrepreneur.
We should also not forget that the association is obliged to conclude a fixed-term employment contract with an individual elected to the position of Chairman of the Board on the basis of Art. 273 Labor Code of the Russian Federation. And with the chief accountant too. Determine their wages accordingly. Which will subsequently determine their pension affairs. All these minimizations lead to an unjustified reduction in pension savings, that is, to discrimination against SNT employees. For what, excuse me? Do they need it? The game is not worth the candle.