If your employees receive wages below the industry average, the tax authorities may require written explanations. Sample explanation in tax office the reasons for the low level of wages (below the industry average) are given below.

What happens if you do not send explanations to the IFTS about the reasons for low wages

If explanations are not sent, the tax authorities can charge additional personal income tax on the difference between the real salary and the industry average. They will assume that you are giving out your salary in envelopes. Moreover, funds will also come for tax authorities with checks: since there is a base for personal income tax, it means that a base for contributions has appeared.

Where does the IFTS get information about the average wage level in the industry

Tax officials compare wages with the subsistence minimum in the region and the average salary per employee by type economic activity.

The living wage is approved by the regional authorities. You can find it on the Internet in regional news or on the website of the local government.

And the average industry level of wages is on the Rosstat website.

Thus, you can already figure out now whether you have a risk of writing explanations for the tax authorities or not. In any case, our sample explanation to the tax office about the reasons for the low level of wages will help you.

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In 2016, there is still a downward trend in the average wage in Russia in most industries. Indexation provided for employees public sector, but it does not significantly affect the overall picture. Remuneration for labor in the extractive industry has traditionally been high, although some reductions have been observed there. The negative situation persists for socially significant professions, including doctors and teachers, at the end of the year a slight improvement in income dynamics in these areas is predicted.

Statistics of the average salary by profession in Russia

Official average salary in Russia in 2016 is published by Rosstat. The labor market corrects these indicators, its statistics are close to the real situation.

Agriculture and forestry

In the branches of agriculture, forestry, hunting and fishing, the general level of the average salary is 20,020 rubles. per month. By profession, the following statistics are observed:

• laboratory assistants and workers -10,000–15,000;
• veterinarians, biotechnologists and paramedics - 22,000–25,000;
• heads of departments, managers - 35,000;
• senior positions - 45,000.

Extractive industry

The mining industry maintains a high level of average wages. It is 71,053 rubles. monthly. By groups and professions, the following division is observed:

• fuel and energy minerals - 80,946;
• other minerals - 51,284.

Manufacturing and construction industries

In the field of manufacturing in 2016, the average wage is 34,625 rubles. Professions in each of the listed areas are called identically (specialists, craftsmen, seamstresses, technologists, laboratory assistants), and the income between them is distributed as follows:

• food products - 28,836;
• clothing, textiles - 16,694;
• footwear, leather products - 20,492;
• furniture, wood products - 22,044;
• pulp and paper industry - 32,898.

Statistics keeps the highest remuneration for workers engaged in the manufacture of petroleum products - 90,895 rubles. The acceptable level of the average salary in 2016 remains in metallurgical production - 36,005, mechanical engineering - 34,550, automotive - 38,830.

In construction, the average salary is 31,601 rubles. monthly. By profession, the following values ​​are observed:

• foremen, foremen - 50,000;
• finishers - 53,000;
• auxiliary workers - 15,000–33,000;
• construction workers - 46,000;
• masters of construction and installation works - 58,000.

Hotel and restaurant business

In the service sector, hotel and restaurant business, the average salary in 2016 is 21,201 rubles. Different professions have the following income indicators:

• maids, porters - 23,000;
• administrators, waiters - 25,000;
• cooks - 34,000;
• loaders, auxiliary workers - 15,000–35,000;
• management personnel - 60,000–64,000.

Transport industry

In the transport industry, the average wage set at 43,478 rubles. It is grouped by profession in the following ratio:

• driver - 29,000;
• forwarding driver - 43,000;
• courier driver - 31,000;
• special equipment driver - 60,000;
• loader driver - 46,000;
• mechanic - 40,000.

public service

The average income of civil servants is 40,701 rubles. Statistics for individual positions and professions allows us to talk about the following figures:

• specialists - 12,000–25,000 (depending on the category);
• heads of departments, middle managers - 46,000 rubles;
• senior management - 68,000 rubles.

Medicine and pharmaceuticals

The average salary in the healthcare sector for 2016 is 28,645 rubles. By profession, the following statistics are observed:

• nurses, junior medical staff - 19,000–23,000;
• doctor - 35,000–50,000;
• laboratory assistants - 14,000;
• pharmacists, pharmacists - 24,000;
• senior positions (chief doctors, directors of pharmacies) - 65,000.

Educational services

The average salary in the field of education is 26,709 rubles. There is no significant variation in professions, since teachers in any direction work in state institutions. Differences are observed depending on the region, since allowances, benefits and compensations paid for working conditions are taken into account.

The heads of those companies that pay wages below the average level by type of economic activity, taking into account data on "low-wage" organizations, are invited to the "salary" commission.

Moreover, the function of the "salary" commission is not to increase wages for employees of enterprises (for this there are organizations that regulate labor Relations), but the withdrawal from the shadow of hidden forms of remuneration (letter of the Federal Tax Service of Russia for Moscow dated August 8, 2007 No. 15-08 / 075418).

Legal status of the "salary" commission

The legal status of the "salary" commission regulations not determined. There is no such concept in labor, tax, or civil legislation. As a rule, they act on the basis of the order of local authorities. So, in Moscow, such a commission is guided by the order of the Federal Tax Service of Russia for Moscow of February 22, 2008 No. 96 and the order of the Moscow Government of May 24, 2006 No. 867-RP "On the Interdepartmental Commission of the Government of Moscow on the interaction of bodies state power of the city of Moscow, federal government bodies, enterprises and organizations of the city of Moscow on issues of wages, taxes and insurance premiums”.

Commissions established in the regions are guided by similar orders. But the main document, which is the fundamental basis for the formation of "salary" commissions, is the recommendations of the Federal Tax Service of Russia, set out in the Basic Provisions for the Implementation of the Letter of the Federal Tax Service of Russia dated May 18, 2007 No. MM-14-02 / 220dsp @ "On the work of tax authorities with unprofitable organizations”, brought by the letter of the Federal Tax Service of Russia dated August 30, 2007 No. SK-14-02 / 343dsp@.

Despite the unsettled status, you should not ignore the invitation to the "salary" commission. The refusal may be followed by a priority tax audit. Also, the materials of the company can be transferred to the city labor inspectorate or the prefecture. In addition, a fine of 2,000 to 4,000 rubles may be imposed on the head of the company under Article 19.4 of the Code of Administrative Offenses for disobeying the lawful order of an official of the body exercising state supervision (control). Since the right to demand explanations from taxpayers is enshrined in Article 31 of the Tax Code. It should be noted that the correctness of this approach was also confirmed by court decisions (Decree of the Federal Antimonopoly Service of the Far Eastern District dated November 1, 2007 No. F03-A51 / 07-2 / 4597).

On the other hand, since there is no normative regulation of the actions of "salary" commissions at the legislative level, there is no regulation of attendance at them. Therefore, the manager can visit the commission in the company of relevant specialists: an accountant, lawyer, financier, consultant, etc. Any employee can also represent the company on the basis of a duly executed power of attorney.

Salary

Supervisory authorities pay close attention to the amount of wages paid by firms to their employees, because wages are the main component of the base for calculating insurance premiums and income tax. individuals. If the official salary of employees is below the industry average, then the controllers assume that such wages are additionally paid cash, which are not taken into account in taxation: the so-called payments in "envelopes", "shadow" or "gray" salaries.

It should be noted that the concept of "average wage level" is used only for statistical data. Neither labor nor tax legislation provides for such a concept.

Labor legislation operates with the concept of "minimum wage". Thus, according to Article 133 of the Labor Code, the monthly salary of an employee who has fully worked out the norm of working hours for this period and fulfilled labor standards (labor duties) cannot be lower than the minimum wage. In addition, a regional agreement on the minimum wage may establish the amount of the minimum wage in a constituent entity of the Russian Federation (Article 131.1 of the Labor Code of the Russian Federation). It can be established for employees working in the territory of the corresponding subject of the Russian Federation, with the exception of employees of organizations financed from the federal budget.

dangerous moment

The legal status of the "salary" commission is not defined by any normative acts. However, the invitation should not be ignored. The refusal may be followed by a priority tax audit. In addition, a fine may be imposed on the head of the company, since the right to demand explanations from taxpayers is enshrined in article 31 of the Tax Code.

The size of the minimum wage in a constituent entity of the Russian Federation is determined taking into account the socio-economic conditions and the subsistence level of the able-bodied population in the corresponding constituent entity of the Russian Federation. It cannot be lower than the minimum wage established federal law. Failure to comply with these provisions is a violation labor law, which entails the imposition of a fine in accordance with Article 5.27 of the Code of Administrative Offenses:

• for officials from 3,000 to 5,000 rubles;
• for an organization from 30,000 to 50,000 rubles.

In addition, violation of labor legislation and labor protection official previously subjected to administrative punishment for a similar offense, entails disqualification for a period of one to three years.

Please note that the minimum wage in force in Moscow is (agreement dated December 2, 2010 "On the minimum wage in the city of Moscow for 2011 between the Government of Moscow, Moscow associations of trade unions and Moscow associations of employers"):

• from January 1, 2011 - 10,400 rubles;
• from September 1, 2011 - 10,900 rubles.

The size of the "average" salary

Those managers whose average salary in the company is less than the industry average are invited to the meeting of the "salary" commission.

The definition of “average industry salary”, which inspectors operate, is mentioned in the “Concept for the planning system for field tax audits”, approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected] This order also approved the Public Criteria for Self-Assessment of Risks for Taxpayers, used by the tax authorities in the process of selecting objects for on-site tax audits. One of the criteria is “payment of the average monthly salary per one middle-level employee by type of economic activity in the subject Russian Federation».

Sources for obtaining information on statistical indicators of the average level of wages by type of economic activity in a city, district or in general for a constituent entity of the Russian Federation are also determined by the above order:

• official websites of the territorial bodies of the Federal State Statistics Service (Rosstat). Information about the addresses of these websites is available on the official website of Rosstat www.gks.ru;
• collections of economic and statistical materials published by the territorial bodies of Rosstat (statistical collection, bulletin, etc.);
• requests to the territorial body of Rosstat or tax authority in the relevant subject of the Russian Federation (inspectorate, department of the Federal Tax Service of Russia for the subject of the Russian Federation);
• official websites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation after posting the relevant statistical indicators on them. Information about the addresses of the websites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation is located on the official website of the Federal Tax Service of Russia www.nalog.ru.

After analyzing the publicly available information on the value of the "average industry salary", it is possible to predict the challenge to the "salary" commission.

Defend your position

Coming to the "salary" commission, one must be prepared for the fact that controllers will try to find out the reasons for the low, in their opinion, salary. In addition, they will try to convict the company of the presence of salaries in "envelopes". It should be noted that the controllers do not have any evidence to accuse the enterprise of evading its obligations to the budget and off-budget funds. Members of the commission may only ask questions to which reasonable answers must be given.

First, the commission is always interested in why the company's salaries are lower than the industry average for such organizations. Recall that the controllers are trying to interpret low wages as the company's dishonesty (payment of wages in "envelopes", the use of "gray" schemes).

Attention

Controllers are trying to interpret low wages as the firm's dishonesty. At the same time, they do not have any evidence to accuse the enterprise of evading its obligations to the budget and extra-budgetary funds. Members of the commission are not entitled to additional charges or fines based on “speculation”, it is only within their competence to ask questions that should be given reasonable answers.

There can be many answers, it all depends on the specific circumstances.

1. The company has just begun to function, so the activity at the initial stage does not bring profit or all funds are directed to the development of production. A similar answer is also possible when opening a new direction, re-equipping or re-profiling production.

2. Temporary difficulties are a universal cause, which is also easily explained. For example, a change in market conditions, a decrease in funding, a decrease in demand and a reduction in sales markets. And don't discount financial crisis the consequences of which have yet to be overcome.

3. The presence of part-time workers is a fairly popular and objective reason for low wages. As you know, part-time workers do not work full time, so they are paid wages only for the hours worked. But in employment contracts fixed market wages.

4. Special reward system. This explanation is suitable for trading and other non-manufacturing companies, where the effectiveness of an employee is determined by the result achieved. For example, the number of deals made or products sold, and not the number of hours spent at work. The motivation system implies the division of wages into two parts: salary and bonus. Moreover, bonuses may not be paid monthly, but once a quarter or a year, and in some cases not paid at all if the employee does not achieve a certain result, fixed in the bonus provision.

Members of the "salary" commission are also interested in the reason for the transition to the company of employees whose salary at the previous place of work was higher than at present.

There are also multiple possible answers to this question.

1. An employee who was laid off by a previous employer was hired. The newly hired worker felt that it was better to have a small (compared to previous place work), but stable income than being unemployed and living on welfare.

2. The employee is more interested in criteria such as convenient office location and flexible working hours.

The "salary" commission is also interested in such an indicator as accountable amounts. Controllers believe that the money given out under the report is a hidden form of wages, especially if the rates of issuing amounts under the report are quite high.

In this case, the members of the commission should explain that cash is issued against a report in strict accordance with the Procedure for conducting cash transactions approved by the Central Bank of the Russian Federation and the Regulation on accountable funds in force at the enterprise. Particular attention should be paid to the fact that money under the report is issued only with the full report of the employee for the previous advance payment. If necessary, as evidence, you can submit the local Regulation on accountable funds, acts of cash discipline checks carried out by the servicing bank, inventory reports of accountable funds, advance reports, cash receipts and expenditure orders.

Special rules

Another information that is the subject of clarification at the "salary" commission is the source of expensive purchases made by employees of the enterprise (apartments, cars).

In such a situation, it should not present any evidence that the company does not hide payments. In the accounting of the enterprise there is information only about those incomes of employees, the source of which is itself. Income that an employee receives outside the employer is not subject to company accounting. The source of the employee's expensive purchases is the worker's own business. After all, he may have Additional income(concurrently, under work contracts), he can take a loan from a bank or a loan from friends, receive an inheritance or sell an old car (apartment). In any case, the income of an employee received by him outside the company cannot be the subject of interest and verification of the enterprise.

Sometimes at the "salary" commissions they ask for clarifications about the payment of monthly dividends. But such questions arise in rare cases, since dividends on general rule paid annually or quarterly. In addition, they are not massive, because not all employees can be participants or shareholders. But if a problem arose, then the following should be borne in mind. In order for dividends to be recognized as such, they must meet the concept of dividends, namely, they must be paid out of net profit, which is formed on the basis of data accounting at the end of the year. In addition, they must be properly executed: minutes of meetings of participants or shareholders (Article 42 of the Federal Law of December 26, 1995 No. 208-FZ, Article 28 of the Federal Law of February 8, 1998 No. 14-FZ). If all the necessary conditions are observed, then there will be no problems (Decree of the FAS of the East Siberian District of August 11, 2005 No. A33-26614 / 04-S3-Ф02-3800 / 05-С1).

parting word

In conclusion, it should be recalled that the function of the "salary" commission is not to increase wages for employees of organizations, but to bring hidden forms of remuneration out of the shadow. If the company takes into account wages in full when paying insurance premiums, as well as personal income tax, then there will be no claims against it (letter of the Federal Tax Service of Russia for Moscow dated August 8, 2007 No. 15-08 / 075418).

It should also be borne in mind that the "salary" commission operates with statistical data that are not suitable for a comprehensive and complete analysis of the company's activities. In addition, each company conducts its activities individually, acting at its own peril and risk. Therefore, the approach should be individual, and not an average average. And if the head of the enterprise succumbs to persuasion and decides to raise the salary at the facility entrusted to him, then it is better to do this not abruptly, but in stages, observing a certain schedule. Then the increase in salaries will look justified, and no one will be able to even think that there were schemes.

When deciding to increase wages, it should be remembered that this will lead to an increase in the tax burden and may be the reason for the manager to be called again to give explanations. But already on the "unprofitable" commission.

When going to the "salary" commission, you should not be afraid that your explanations will come into conflict with the explanations of the employees, since it is not supposed to invite the employees themselves to a meeting of the "salary" commissions (letter of the Federal Tax Service of Russia dated December 2, 2009 No. 3-5-04 /1774).

O.E. Cherevadskaya, Audit Director of Financial Control and Audit CJSC, Doctor of Economics

Where can we get the industry average salary level and how to prepare for this challenge? Before going to the commission, write explanations. You can see examples of explanations in the answer file. You can see the size of the industry average salary in the answer file.

Such data are published by the territorial divisions of Rosstat on their official websites. How to set the size of the salary

Average salary by industry

Average salary by industry

Of course, the indicator of the average wage must be applied with some convention. After all, the average indicator does not take into account the peculiarities of the functioning of a particular employer.

Namely, the amount of remuneration of an individual worker actually depends on these specific conditions and factors.

Averages across the country are calculated by federal Service state statistics (Rosstat, formerly Goskomstat). These indicators are calculated based on the processing of static reporting provided by organizations and individual entrepreneurs. Official statistics are posted on the Rosstat website at www.gks.ru.

We talked about what nominal wages are in our separate consultation.

Let's present the data on the average salary of organizations by type of economic activity for November 2019 in the form of a table:

Average industry salary in 2019 according to OKVED

Also, do not abuse the registration of employees on the part of the rate.

If you follow the above rules, your organization will never receive a call to the salary commission and you will not have to give an explanation on the legalization of wages in the tax or district administration. The tax authorities can come with an on-site inspection to the home of the "physicist" But only on condition that the citizen being checked himself will let them into his apartment.

Find out the average industry salary in 2019 by OKVED

Thus, the Agreement on the minimum wage in the city of Moscow for 2014 between the Government of Moscow, Moscow associations of trade unions and Moscow associations of employers (Moscow, 11.12.2013) in Moscow from January 1, 2014 established a minimum wage of 12,600 rubles. At the same time, by virtue of part 11 of article 133.1 of the Labor Code of the Russian Federation, the monthly salary of an employee who has fully worked out the norm of working hours for this period and fulfilled labor standards (labor duties)

Without the OKVED2 code in 2019, it will be impossible to register your enterprise or yourself as a private entrepreneur with the tax office.

This code will be entered in the Unified State Register of Legal Entities or EGRIP. According to it, all interested government services will determine what activities you conduct.

The code for the amended OKVED 2019 will need to be put in many reporting documents reflecting your economic activity.

Who will receive a salary increase in 2019 and why

In what cases will the salary of your employees raise questions from the tax authorities?

Average salary by industry

The tax service has changed its position regarding filling in field 101 “Payer status” in payments for the transfer of insurance premiums.

Salary commissions in tax 2019: how to protect your salary

In the letters of challenge, there were specific amounts to which it is necessary to reach the salary.

The size of the average industry salary by OKVED in 2019

Also, the report, published on the website of Rosstat, notes that the real wages of Russians in July increased by 4.6%, while real disposable income decreased by 0.9% (in annual terms, while since the beginning of the year they decreased by 1.4 %). By the way, we recall that in June the All-Russian Center public opinion(VTsIOM) found out that at present, Russians are most concerned about low salaries.

Find the salary level by OKVED

Today, President Vladimir Putin signed a law on raising the minimum wage. In 2019, the minimum wage will be indexed in July instead of January. At the same time, the increase is provided for by only 4%, instead of the promised 17.33% of the last set value of 7.5 thousand rubles.

Although it was said before the elections that the new minimum wage was already included in the 2019 budget, it turned out that there was no money for this.

Our clients who are in accounting services receive letters about the insufficient level of wages in the organization compared to the industry average. See an example of such a letter below.

What to do if you receive such a letter and how to respond to it?

The industry average level of wages, should it be so? We suggest contacting Labor Code RF. We look at article 133.1, from which we understand that the subject of the Russian Federation accepts a regional agreement with its own level of the minimum wage, while this level cannot be lower than the level of wages established by federal law. In Moscow, the minimum level for this moment is 18,742 rubles according to the Moscow tripartite agreement. It turns out that there is no requirement in the legislation for an industry-average level of wages.

The message of the tax inspectorate about the increase in wages to the industry average level is illegal. However, such letters of wage increases are aimed at legalizing "shadow" wages. Inspectors believe that wages within the minimum wage or slightly higher in Moscow simply do not correspond to reality. The tax inspectorates are recommending a revision of the salary level and report that otherwise the company may be selected for an on-site tax audit. By the way, if you refer to the current Order of the Federal Tax Service No. MM-3-06 / [email protected] dated 05/30/2007, then, in paragraph 5 of the Order, we will find a condition for the payment of an average monthly salary not lower than the industry average, otherwise, a lower salary will be one of the criteria for conducting an on-site tax audit(point 5 of the Order).

What do we offer our clients? Be sure to respond to the letter of the IFTS by compiling a written response. Attach a copy to your answer. staffing. State the reason for paying this level of wages.

Answer options could be:

• If wages are not paid in full due to the reduced working hours of some employees - “due to part-time employment in the organization of the following employees, the salary per employee amounted to 20,000 rubles, however, taking into account part-time work, the average salary per employee employee is 40,000 rubles, which is within the industry average.
• If the company's revenue is low - "due to high competition in the market in this industry, the company's revenue is not sufficient to raise wages to the industry average level. The average salary per employee is 20,000 rubles, which is more than the minimum wage in Moscow. During 2018, with a favorable economic situation, it is planned to increase the salaries of employees.”
• If the company has a difficult financial situation - “due to the difficult financial position of the company and the reduction in revenue and profit indicators, at the moment there is no way to raise employees' wages to the industry average. As you improve financial indicators wages will go up."

We recommend that customers read this letter, make a decision and write a response. If you decide to increase salaries, then be sure to inform in a letter that from the 01st of the month the salaries of employees will be increased to such and such an amount and attach a copy of the new staffing table.