HOA on the simplified tax system and preferential insurance premiums. Financial issues and the reserve fund of the HOA: membership, target, insurance and other fees. What fees does the HOA pay to the FSS?
This contribution is made only once - upon joining.
It is aimed at covering the costs of the company's activities associated with creation and registration.
Entry fee covers expenses already incurred. The contribution does not cover future costs. The initial investment does not cover the costs already incurred to improve the quality of housing.
The entity to which the ownership of residential/non-residential premises located in the complex of premises of the company has been transferred from the moment of receipt of ownership of the premises. Membership fee are charged to a new member of the organization immediately after his entry.
Membership contributions are the main source of income for the organization, but their size should be insignificant compared to other contributions to ensure regular payment.
Read about the responsibilities of the HOA manager.
Target
Targeted fees are not regular because they do not cover the organization’s expenses for ongoing needs. The obligation to pay (and the amount) of the target contribution arises if necessary carrying out any repair work premises in particular or a complex of premises in general.
The size of the target deposit is determined in proportion to the share belonging to each member of society in common property, based on the total amount of costs, taking into account the organization’s income and state subsidies.
Targeted contributions cover expenses on the:
- maintenance of common areas;
- acquisition of new public equipment;
- current repairs of common areas;
- major renovation of common areas;
Targeted contributions do not cover the costs of restoration of the premises or the entire complex as a whole.
Insurance
Insurance contributions are mandatory for each member of the organization, distributed evenly between members of the organization and are:
- 22% – Pension Fund;
- 2.9% – Social Insurance Fund;
- 5.1% – Federal Compulsory Health Insurance Fund.
The regularity of monetary collections is described in the Charter. Typically, the insurance contribution is collected every quarter.
You can learn about how to keep accounting records on the ONS from. A sample estimate of income and expenses of an organization is available.
Additional
According to the Housing Code of the Russian Federation, additional fees are charged once in case of detection of losses organizations. If the financial situation of the company is again unprofitable, members of the organization again make additional contributions.
Additional investments by members of the organization are made only after all financial reserves have been used. After resolving financial difficulties, it is necessary to restore the reserve fund as soon as possible.
The amount of the additional fee depends on the amount required to cover losses and on the method of distribution of the entire amount of losses between the participants in accordance with the Charter:
- the same for all members;
- proportional to the size of the premises owned;
- other criteria (specified in the Charter).
Read about the procedure for making utility payments.
Is it possible to return it when leaving the organization?
Monetary contributions from members of the organization are not returned, even if the person leaves the Partnership.
After a person leaves the organization, he is relieved of the obligation to pay various fees, but previously made contributions (including the initial one) do not return.
Replenishment methods:
- percentage of other contributions by members of the Partnership;
- income from business activities;
- income from temporarily available funds;
- cost savings;
- receipt of amounts as debt by members of the Partnership;
- receipts of funds as a result of the collection of fines;
- voluntary and/or contributions established by the Charter of the Partnership;
- sponsors' funds.
The organization's reserve fund is the same official and “white” method of income for the organization as the “main” fund, which is replenished with regular and additional deposits, therefore local authorities must be notified of all replenishments.
The Homeowners Association, being a non-profit and non-governmental organization, resolves issues related to with the condition and restoration of common housing property.
Funds for repairs and other work are collected by members of the Partnership in the form of contributions of various types.
It is also possible to restore residential premises using public funds collected separate from general fees for repairs.
The existing reserve fund of the Partnership ensures the implementation of all plans conceived by the Partnership, despite possible unforeseen problems.
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- Will the amount received from the sale of a fixed asset be taken into account when calculating the right to apply reduced tariffs?
- Are insurance premiums charged on interest paid on loans raised from members of the cooperative?
Question
A homeowners' association on the simplified tax system (6%), as part of its statutory activities, receives payment from premises owners for the maintenance of housing, cleaning of staircases and utilities. All these proceeds are targeted. There are not large non-operating incomes (penalties for rent arrears, rent of advertising space), which for January-February 2017 amounted to 12,000 rubles. The main type of economic activity of the HOA is “Management of the operation of housing stock for a fee or on a contractual basis”, OKVED ed. 2 (68.32.1.), in ed. 1 (70.32.1). According to clause 8, part 1 and part 1.4 of art. 58 of the Federal Law of July 24, 2009 N 212-FZ (as amended by the Federal Law of December 28, 2010 N 432-FZ), organizations that meet the following criteria have the right to reduced rates for insurance premiums: - are taxpayers using the simplified tax system; - carry out a type of activity classified in accordance with OKVED, included in the established list (in particular, real estate management (OKVED code 70.32), including management of the operation of housing stock (OKVED code 70.32)); - the share of income from this type of activity is at least 70% of total income. In 2016, the HOA applied lower tariffs when paying contributions to the Pension Fund and the Social Insurance Fund, and was guided by: 1) Resolution of the Thirteenth Arbitration Court of Appeal dated April 27, 2015 No. F26-9016/2014; 2) letter of the FSS of the Russian Federation dated December 18, 2012 No. 15-03-11/08-16893. Question: 1) Does the HOA have the right to apply preferential contribution rates when changing the contribution administrator in 2017? 2) Be guided by the above listed documents? 3) Are there other documents that allow HOAs to apply preferential rates?
Answer
Homeowners associations can pay insurance premiums both at regular rates and at reduced rates.
If the HOA exists only through earmarked revenues, then pay dues at regular rates. After all, as stated in subparagraph 1 of paragraph 1.1 of Article 346.15 and Article 251 of the Tax Code of the Russian Federation, targeted revenues are not included in taxable income under the simplified tax system.
An HOA, using the simplified form, can take advantage of a reduced tariff for insurance premiums, since its main type of activity is indicated in the preferential list of subclause 5 of clause 1 of Article 427 of the Tax Code of the Russian Federation. This is “real estate management”.
In 2017, an HOA can take advantage of a reduced insurance premium rate if three conditions are met.
First, you need to use a simplified system. The object of taxation - income or income minus expenses - does not matter.
Secondly, the share of income from the main activity must be at least 70% of total income. Moreover, this refers to receipts that are taken into account under the simplified tax system (Article 346.15 of the Tax Code of the Russian Federation and clause 3 of the information message of the Pension Fund of March 24, 2011).
Income should be calculated based on the results of the first quarter, half year, 9 months and calendar year. For example, income for the first quarter of 2017 amounted to 1 million rubles. Of these, 70% or more (that is, at least 700,000 rubles) comes from the main type of activity. This means that the HOA - a simplifier - has the right to pay insurance premiums at preferential rates (20 instead of 30%).
Third, income for 2017 from all types of HOA activities should not exceed 79 million rubles. (paragraph 2, subparagraph 3, paragraph 2, article 427 of the Tax Code of the Russian Federation).
It turns out that an HOA can pay insurance premiums at a preferential rate if it applies a simplified tax system and has income received as part of the management of an apartment building of no more than 79 million rubles. in year. In this case, income is at least 70% of total revenues. For example, an association may account for residents' utility payments as service revenue.
The fact that contributions must now be transferred to the Federal Tax Service did not affect the preferential rate.
How much does the HOA pay dues?
If the HOA pays fees at general rates in 2017, then the amounts are as follows.
For pension insurance - 22% of income within the limit of 876,000 rubles. If you have exceeded the standard, then transfer contributions at a rate of 10%. For social insurance contributions - 2.9% within the range of 755,000 rubles. If income is higher, then contributions are not paid. For medical insurance - 5.1% without taking into account any limit (Articles 425 and 426 of the Tax Code of the Russian Federation).
If the HOA has the right to apply a preferential tariff on contributions, then transfer only pension contributions from employees’ earnings at a rate of 20% within the limit of 876,000 rubles. Above - you don't need to pay anything. Do not pay medical and social contributions.
What is included in reporting insurance premiums
Transfer pension, medical and social contributions to the Federal Tax Service. Contributions for injuries continue to be sent to the Social Insurance Fund. Contribution reporting can be divided into two groups. Those that are rented quarterly and monthly.
Every quarter, report on the following forms:
Form 4-FSS (Order of the FSS of the Russian Federation dated September 26, 2016 No. 381). It has become smaller in volume than the previous one, which was handed over in 2016. It only contains payments for injuries. Report in the form for the first time for the first quarter of 2017 to the Federal Social Insurance Fund of the Russian Federation. The deadlines are the same. No later than the 20th day of the month following the quarter - a paper report, no later than the 25th day - an electronic one.
Unified calculation of pension, medical and social contributions in connection with maternity (Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551).
A single calculation includes a title page and three sections. The reporting deadline is no later than the 30th day of the month following the quarter. In 2017, you must submit the calculation:
Submit the SZV-M form to the Federal Tax Service monthly. Its deadline is no later than the 15th day of the next month (Federal Law No. 250-FZ dated 07/03/2016).
The electronic form of contribution reports is mandatory for those HOAs whose average number of employees over the past year was 25 people or more. When your average number of employees is 24 people or less, you have the right to make a calculation on paper. This rule applies to both quarterly and monthly reporting.
How to account for insurance premiums
By applying the simplification with the object “income”, the partnership has the right to reduce the calculated tax (advance payment) by paid insurance premiums, but not more than 50% (paragraph 2, paragraph 3, article 346.21 of the Tax Code of the Russian Federation).
Regulated by the laws of the country. Just like all profit-making enterprises, the partnership must pay taxes to the state treasury. More often than not, taxation of HOAs under the simplified taxation system (simplified taxation system) is most profitable for maintaining documentation and paying transfers to the budget.
Taxes under a common system
The fees paid by the HOA in an apartment building under OSNO are applied by default. There are three types of taxes:
- on income;
- for added value;
- on property.
Taxes and insurance premiums are also collected for company employees. Personal income tax on HOA income is 20% of dividends received, which are confirmed by relevant documents.
VAT in all HOAs on OSNO, which is 20%, is calculated only from the price of work done independently by the residents of the house. For services performed by contractors, the cost of fees is reduced due to VAT benefits. When receipts to the partnership fund for three months are less than 2 million rubles, the company is exempt from paying personal income tax in accordance with Article 145 of the Tax Code. This greatly simplifies the partnership’s documentation.
Property fees, the amount of which is set by local authorities, are levied if there are fixed assets. In reality, owners who have housing do not buy property for the TSN fund, which is understandable. The payback period for expensive equipment takes a long time, so all of it is installed by contractors.
Personal income tax and contributions to the Pension Fund and Social Insurance Fund are calculated as for other organizations. Homeowners' associations, as well as commercial structures, have employees who must pay 13% to the state treasury.
The better the simplification
The simplified tax system for TSN and HOA, true to its name, simplifies the payment of fees carried out by tax authorities. It is necessary to collect less documentation and tax accounting is carried out in a reduced volume. In this case you need to pay:
- single fee;
- Personal income tax and insurance contributions.
Simplified HOAs are beneficial for companies that:
- income is less than 120 million rubles;
- less than 100 people working in the partnership;
- the fixed capital is less than 100 million rubles.
Fees are levied on profits or income minus expenses. The rates in these two cases are different. In the first option it is 6%, and in the second – 15%. These are national averages; local governments may lower these rates.
Since TSN are non-profit organizations, they do not receive profit from their activities. All the money that goes into the account of these companies is spent on targeted needs, and, of course, there is no income. Therefore, to calculate taxes in HOAs, you should use the simplified “income minus expenses.”
HOAs must pay according to the Tax Code, which lists the list of objects that are subject to fees. If the HOA or TSN anticipates expenses that are not on the list, deductions for them are impossible by law.
Insurance rates can be reduced to twenty percent upon payment of fees to the treasury and contributions to the Pension Fund and the Social Insurance Fund. This reduction is used in the following situations:
- the partnership receives at least 70% of its income from managing the house;
- such income amounts to no more than 120 million rubles per year.
Benefits from simplification
The benefits of simplification consist of several aspects, which include:
- tax rate approved in a particular region;
- the possibility of a negative balance or minimum income, in which only 1% of the profit received is calculated;
- the likelihood of VAT removal and the use of a reduced interest rate in the PF and PSS.
When switching to the simplified tax system, homeowners are not exempt from other transfers to the state budget. They are paid in accordance with the general taxation procedures in the country.
Also, with the simplification, HOAs and TSNs keep a ledger of income and expenses, but with the general system it is necessary to fill out a lot of accounting reports, which forces companies to turn to the services of accountants.
What is subject to fees?
A little about what taxes the HOA pays. All profits from property management are divided into the following types:
- Targeted funds. These are mainly fees for major repairs and revenues from the budget treasury.
- Public utilities. Residents of the houses pay money for them either directly to the organizations that provide the resources, or to the partnership as an intermediary, or directly to the HOA. In the latter case, this organization makes a profit, and the HOA tax is paid on the difference after deducting expenses.
- Maintenance of residential premises of an apartment building. This applies entirely to revenue.
- Maintenance of common areas of an apartment building. This is also included in the company's profit.
Accounting in HOAs
HOAs, like all non-profit companies, must maintain the following documentation for reporting purposes while maintaining accounting records:
- balance sheet;
- financial results report;
- report on the targeted spending of money.
This is done as follows. All partnerships report on the targeted expenditure of money received from residents in the form of a separate statement. It indicates the sources of money, their expenditure and balances for the reporting period.
The main sources of income that are subject to taxation under the simplified tax system
Receipts from members of partnerships relate to targeted contributions, which are not taken into account when calculating fees to the budget, therefore they are not included in the financial statements. If such contributions do not come from persons who are members of the partnership, then they are considered profit and are necessarily subject to an interest rate when transferred to the budget. There are no benefits for them.
Members of the partnership can make charitable contributions to the organization's fund. They do not need to be included in income under the simplified tax system in financial documentation. Therefore, they are not subject to HOA income taxes. When services or work are performed free of charge by third-party companies, their cost is not recorded in any way in the tax reports of the HOA.
As you know, all residents of apartment buildings are required to pay for utilities from the moment they begin living. Such receipts are profit from the performance of services. Therefore, when simplified, income from utility services is not subject to collections into the budget, since they are not considered targeted.
Additional services
Although the HOA is a non-profit organization, according to current legislation, it can engage in entrepreneurial activities, thus earning money for its own needs. But the list of businesses that the partnership organizes is quite small. The HOA can:
- repair and maintain apartments;
- build additional rooms in houses;
- rent out residential premises that are included in the HOA fund.
The profit from such a business constitutes additional sources, which are the income of the HOA. In addition, companies often engage in entrepreneurship with employees who perform plumbing, replacement and maintenance services for electrical equipment. The cost of such work is reflected in the company’s documentation. These incomes are reflected in the financial statements and taken into account when calculating fees to the state treasury.
Insurance premiums
Homeowners' associations often pay insurance premiums using a reduction factor for subsidies. For example, organizations pay utility fees as revenue from the provision of services. But, if the partnership carries out its activities only on the received target contributions, then the reduction factor and insurance premiums are paid at standard rates.
If the partnership uses an “income-expenses” scheme for taxation, then insurance premiums may be included in expenses. They are written off immediately upon receipt. If the “income” scheme is used, then it is possible to reduce fees by 50% of the amount of insurance premiums.
When HOAs act as an agent, they do not take into account receipts for utilities. They enter into agreements with residents and resource providers to provide services as intermediaries; registration of the partnership is required.
If the HOA conducts both business activities and the main management of the house, then they draw up entries for this separately.
Article: About the chairman of the board of the HOA (S.N. Kozyreva) (“Housing and communal services: accounting and taxation,” 2013, No. 3) Separately, it should be said about the remuneration of board members. Determining the remuneration of members of the HOA board, including its chairman, is within the exclusive competence of the general meeting. "Annual report.
If an HOA has been created, then insurance premiums for remuneration to members of the HOA board are not charged
And I draw up a contract for the provision of services to pay remuneration to the chairman. They are not on the staff of the Criminal Code. I’m not sure if I’m doing it right) Download forms on the topic Remuneration to board members will not be subject to insurance premiums if the management company acts as an intermediary in the calculations. In this case, the management company undertakes an obligation to the HOA to pay the chairman of the board of the partnership funds in the amount of amounts actually received, but has no obligations to the citizen himself - the board to pay him remuneration. The rationale for this position is given below in the materials of the GlavAccountant System. Recommendation: How to formalize and reflect in accounting and taxation the expenses for remuneration of the board of the HOA. The governing bodies of the HOA are the general meeting of the members of the partnership and the HOA itself.How is the salary of the chairman of the HOA calculated: what does he receive remuneration for?
This is the only document that the employee concludes with the employer. But if you take into account the chairman of the HOA, then you can get confused about who is the employee and who is the employer. On the one hand, the HOA holds its post and itself gives instructions and pays the labor of hired workers. But on the other hand, he acts for the benefit and in the interests of home owners, therefore, he is considered an employee. But with whom can an employment contract be concluded if an organization as such, that is, a legal entity, has not been formed, but the chairman is the top management? For a very long time, such confusion led to arbitrariness and the chairmen of HOAs, taking advantage of the citizens’ ignorance, unceremoniously set their own salaries, since the law did not regulate such moments, but today times have changed. Homeowners Association Chairman: Salary or Remuneration? With the release of amendments to the Housing Code of the Russian Federation in 2011, confusion began with who the chairman actually was.Reward for the chairman of the HOA! question for specialists
If there are no restrictions in the HOA charter and if at the general meeting of members of the homeowners association in the manner established by clause 11, part 2, art. 145 of the Housing Code of the Russian Federation, a decision was made on periodic payments of remuneration - wages to the chairman of the board of the HOA, then the conclusion of an employment contract with the chairman of the HOA will be legal. An employment contract with the chairman of the board on behalf of the HOA is concluded by a person authorized by the HOA board, if the HOA charter does not include this issue within the competence of the general meeting of members of the partnership, as follows from Part.Remuneration to the chairman of the homeowners association insurance premiums
then it is not clear how to reflect it in the reporting as one-time accruals, because in fact, our management board is not employed and there are no contracts.Thanks in advance everyone for your answers! Katilda wrote: Please tell me how to properly tax the remuneration of board members. In fact, the remuneration of members of the HOA board (according to the Housing Code of the Russian Federation) is compensation and is not subject to taxation (according to the Tax Code of the Russian Federation)! (All members of the board are also homeowners, and just like everyone else, they pay the costs of maintaining their apartment building.