Chairman of the housing cooperative: rights and responsibilities, salary of the head of the board of the housing cooperative and what powers is vested in the team to replace him?

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.

Chairman of the housing cooperative - who is this?

In order to understand what kind of person this is called the chairman of the board of housing cooperatives, as well as what he does, you will need to turn to theoretical manuals and sources that one way or another regulate the procedure.

In connection with the activities performed, the head of the housing cooperative is a person who carries out his activities in accordance with vested managerial powers, and his position is elective. The chairman of the housing cooperative and the chairman of the board of the housing cooperative are one person.

At the same time, the head of the housing cooperative is elected for a certain period established by the charter, and carries out activities in accordance with the agreement.

IMPORTANT: There is a provision that regulates the activities of the chairman of the board of housing cooperatives and prescribes his main powers. If we talk about legislative sources, then Article 148 of the Housing Code prescribes the duties of the chairman of the housing cooperative, which are provided for by the charter.

What are its differences from a manager?

Very often, the position of head of housing cooperatives is confused with other positions that are no less popular and important in these organizations. So, for example, many owners and residents of an apartment building do not understand what the fundamental difference is between the manager of the housing cooperative and the chairman. Perhaps one of this position is redundant, and the owners are shelling out money for wages for these individuals completely in vain.

In fact, there are fundamentally important differences between the head of the housing cooperative and the manager.

A manager is a person who is empowered to monitor the performance of activities of housing cooperative employees, communication and communication with residents of apartment buildings, and also performs activities related to the reception of citizens.

And the chairman of the board of housing cooperatives is a person who is also involved in control functions, but he does not directly control the organizations, as well as the persons who carry out the work. Control is carried out in general and mostly nominally, on paper, in accordance with which the chairman decides whether it is necessary or, conversely, unnecessary to carry out any work.

REFERENCE: Also, the head of the housing cooperative has the right to sign all documents of the housing cooperative, be it payment papers or a work acceptance certificate, and has access to financial statements.

The manager may also be given the authority to sign papers, but this most likely relates to the plan for accepting the work carried out by the employees.

Therefore, we can conclude that the manager rather performs an executive function, replacing the head of the housing cooperative for a while, but, in general, his powers are not as broad as those of the head of the housing cooperative, and do not extend to the financial sphere of relations with residents.

We talked in more detail about the management bodies of the HOA, including the positions of the chairman and manager 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.

What if the HOA doesn't pay for labor?

The head of the HOA performs the duties and functions assigned to him. Therefore, according to labor standards, his work must be paid. But a situation may arise when the partnership does not pay certain amounts: deductions for insurance premiums or the remuneration itself. How then should we proceed? The chairman may contact the inspectorate:

labor;
housing.

But it is best to get protection from both of these organizations. These authorities will conduct an investigation after studying the case materials. They will also use their powers: they will oblige the HOA board to pay remuneration for all the work that the chairman performed without receiving it. In addition, the head of the HOA has the opportunity to complain to the meeting of owners. Among these officials, many are very conscientious about performing their home maintenance duties.

There is judicial practice showing that there is still an opinion: the chairman performs duties free of charge. But the scope of his activities is large, including preparing documents on expenses, submitting them to the tax authority and the housing inspectorate. The expenditure of human time and energy is significant. If the tenants refuse to pay for the work done, the chairman has the right to appeal to the district court. You must write an appeal (claim) according to the sample and pay the fee. The appeal includes:

information about the plaintiff;
indication of the period of non-payment;
reasons stated by residents for refusing to pay;
merits of the head of the board.

The application is signed by the manager and stamped by the HOA. Documents containing characteristics of these events must be attached to the application. These are reports, protocols for the election of the head of the HOA. The application must be written by hand in legible handwriting or printed. Similar processes occur in judicial practice. If it is proven that the chairman performed his functions correctly, he will be credited with the amount of contributions for capital repairs, which will be replenished from bills paid by residents.

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 is the head of a housing cooperative?

Reference. The chairman of the housing cooperative is an official vested with a list of rights and obligations in relation to the legal entity (cooperative) being created.

Any of the owners can be chosen by voting (according to clause 1 of Article No. 119 of the Housing Code of the Russian Federation), if the following is not noticed about him:

criminal record;
bankruptcy;
exclusion from another housing cooperative within the last three years;
the presence of administrative offenses that disqualify him as a leader.

The remaining candidates are admitted to the position without conditions - other than their own consent.

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?:

A meeting of homeowners is convened;
Acts of completed work are studied;
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 does the salary of the HOA chairman consist of, how to arrange it correctly

How to apply for a reward:

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);
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;
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);
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.
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.

Taxes and fees

The remuneration received by the head of the HOA is subject to taxes. Their size is equal to personal income tax (personal income tax). This is 13% of the amount received. The chairman sends deductions to the tax authority himself or asks the regional operator or another credit organization to make a deduction. It is also necessary to pay annual insurance premiums, which represent the future pension contributions of the HOA manager. This payment is required by the pension fund. He also indicates the procedure for depositing funds.

Sometimes insurance concerns not only pensions, but also covering the costs of work and activities of the manager. According to the HOA charter, these deductions (as part of taxation) must be made by the organization - the partnership. Therefore, it is recommended that the chairman check the procedure for paying insurance amounts for taxation with this regulation.

Is it possible to voluntarily pay the pension part of the contributions that apply to remuneration? It is approved, but not all residents agree to show such activity. Therefore, we can say: these amounts are provided only by those who want to spend time and money on this part of the remuneration. It is possible that the money is simply accrued and given to the chairman, and he voluntarily transfers the interest to the pension fund. The amount of insurance contributions usually does not exceed 3 or 5% of the chairman’s salary.

Conclusion. The legislation approved not so large sums for the head of the HOA as payment for work. But the law allows you to perform this function in combination with other work.

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.