Average wages by industry. Why are salaries low in Russia? Comparison of salaries by profession, region and year

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

Moreover, the function of the "salary" commission is not to increase wages employees of enterprises (there are organizations that regulate labor relations for this), and 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 an order local authorities authorities. So, in Moscow, such a commission is guided by the order of the Federal Tax Service of Russia for the city of Moscow dated February 22, 2008 No. 96 and the order of the Moscow government dated May 24, 2006 No. 867-RP "On the interdepartmental commission of the Moscow Government on the interaction of public authorities of the city of Moscow, Federal bodies of state power, enterprises and organizations of the city of Moscow on the 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 from 2,000 to 4,000 rubles may be imposed on the head of the company under Article 19.4 of the Code on administrative offenses for disobedience to 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 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, if not regulation actions of "salary" commissions at the legislative level, then 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 no such concept exists.

Labor legislation operates with the concept of "minimum wage". So, according to Article 133 Labor Code, the monthly salary of an employee who has fully worked out the norm of working hours for this period and fulfilled the labor norms ( labor obligations) 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 by 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 of information about statistics the average level of wages by type of economic activity in the city, district or in general for the subject of the Russian Federation is also determined by the above order:

official websites of territorial bodies Federal Service state statistics (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.);
inquiries in territorial body 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 - universal cause which is also easy to explain. For example, a change in market conditions, a decrease in funding, a decrease in demand and a reduction in sales markets. And we should not discount the financial crisis, the consequences of which have not yet been 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 labor contracts quite market size of wages is fixed.

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 considered that it is better to have a small (compared to the previous job), but a stable income, than to be unemployed and live on welfare.

2. An employee in more I am interested in such criteria as a 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 under the report in strict accordance with the Procedure for maintaining 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 provide a local Regulation on accountable funds, acts of inspections cash discipline conducted by the servicing bank, acts of inventory of accountable funds, advance reports, credit and debit cash 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 raise wages, it should be remembered that this will lead to an increase in the tax burden and may cause 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 CJSC Financial control and Audit", 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 salary Minimum size The minimum wage must not be less than the subsistence minimum for the able-bodied population (art.

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.

The average indicators across the country are calculated by the Federal State Statistics Service (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 Public Opinion Center (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 new minimum wage already included in the 2019 budget, it turned out that there is no money for this.

According to the tax authorities, all companies should pay employees the highest possible salaries, which will ensure the growth of payments to the budget. But the fight against shadow payments, or rather the efforts of inspectors aimed at legalizing such payments, sometimes make conscientious taxpayers worry, for whom it is not easy to maintain even the previous level of salaries during a crisis. What arguments can the company bring in its defense?

07.10.2009
"Economy and Life"

SITUATION

On September 2, 2009, we received a letter from the IFTS with a notification that, by type of activity, our organization (LLC) is obliged to pay salaries to employees of at least 22,934 rubles.

In addition, the letter contained an invitation to a meeting of the commission for control over the activities of enterprises and organizations, concerning the remuneration of workers. But, unfortunately, the letter by mail was delivered a week later than the date of the invitation.

Our organization operates federal law dated 06/19/2000 No. 82-FZ "On the minimum wage", the legislation of the city of Moscow (tripartite agreement of 12/24/2008, resolutions of the Moscow government) and Art. 133.1 of the Labor Code of the Russian Federation.

Are there laws that stipulate that the salary of employees (literally - the level of the average monthly salary per employee) is determined by the type of economic activity? Our OKVED - 60.21.11.

In 2008 we joined the Moscow Transport Union (MTS). Does this mean that the average salary in our organization should correspond to the average salary of organizations participating in the MTS? Did the Federal Tax Service of Russia mean this in the notification?

Minimum wage or OKVED

To date, there is no standard legal act, which would establish an obligation for the employer, when determining the size of the salary, to be guided by the average monthly salary per employee by type of economic activity.

Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected] established publicly available criteria for self-assessment of risks for taxpayers. This document states that if a taxpayer's tax burden is below its average level for economic entities in a particular industry (type of economic activity), he will be included in the plan of field tax audits. That is, this document does not oblige to be guided by the average monthly salary of an employee by type of economic activity, but only warns the taxpayer about his inclusion in the plan of on-site tax audits according to the named criterion.

One of the methods of combating shadow wages is to call the head of the organization to the so-called salary commission. In the capital, this commission operates on the basis of the order of the Federal Tax Service of Russia for Moscow dated February 22, 2008 No. 96.

We emphasize that the task of the tax authority is not to increase wages for employees, but to remove unofficial wages from the shadow in order to fully transfer payroll taxes to the budget.

The relationship between the employee and the employer, in particular wages, is regulated by the Labor Code of the Russian Federation. The salary is set for the employee. employment contract in accordance with the employer's remuneration systems (Article 135 of the Labor Code of the Russian Federation), as well as taking into account the federal minimum wage and the minimum wage for the subject.

According to Art. 37 of the Constitution of the Russian Federation, everyone has the right to work in conditions that meet the requirements of safety and hygiene, to remuneration for work without any discrimination and not lower than the minimum wage established by federal law, the right to protection from unemployment.

Article 133 of the Labor Code of the Russian Federation establishes that 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. This value is established by the Federal Law of June 19, 2000 No. 82-FZ “On the Minimum Wage”. From January 1, 2009, the minimum wage is 4330 rubles.

Article 133.1 of the Labor Code of the Russian Federation provides that a regional agreement may establish the amount of the minimum wage in a constituent entity of the Russian Federation - in relation to those who work in the territory of the corresponding constituent entity of the Russian Federation, with the exception of employees of organizations financed from the federal budget.

According to Art. 133.1 of the Labor Code of the Russian Federation, the monthly salary of an employee working in the territory of the corresponding subject of the Russian Federation and consisting of labor relations with an employer in respect of which the regional agreement on the minimum wage is valid in accordance with parts 3 and 4 of Art. 48 of the Labor Code of the Russian Federation or to which the named agreement is extended in the manner prescribed by Part 6-8 of Art. 133.1 of the Labor Code of the Russian Federation, cannot be lower than the minimum wage in this subject of the Russian Federation. Mandatory condition: the specified employee has fully worked out the standard of working hours for this period and fulfilled the labor standards (labor duties).

On the territory of the capital, a minimum wage was established from January 1, 2009 - 8300 rubles, from May 1 - 8500 rubles, from September 1 - 8700 rubles. (Agreement on the minimum wage in the city of Moscow for 2009 between the Government of Moscow, Moscow associations of trade unions and Moscow associations of employers dated 24.12.2008). Wages in Moscow cannot be below this level.

In support of the above, we note that Art. 129 of the Labor Code of the Russian Federation reveals the concept of wages (wages). This is remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments(surcharges and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

Article 132 of the Labor Code of the Russian Federation establishes that the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and maximum size is not limited.

Conclusion: the approach to determining the wages of a particular employee depends on his professional qualities, such as qualifications, as well as the complexity of the work, the quantity and quality of the labor expended. Therefore, it is incorrect to generalize wages by industry (by type of economic activity), since there are no identical workers and all of them differ to a greater or lesser extent from each other in the level of professional knowledge.

What do taxpayers mean?

In the case under consideration, the Federal Tax Service of Russia had in mind not the level of wages of employees of organizations - participants of the Moscow Transport Union, but the average salary by type of economic activity in the subject of the Federation, that is, in Moscow.

As follows from the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected], information on statistical indicators of the average level of wages by type of economic activity in the city, district or in general for the subject of the Federation can be obtained from the following sources:

1) official websites of the territorial bodies of the Federal State Statistics Service (Rosstat).

Information about the addresses of the Internet sites of the territorial bodies of Rosstat is posted on its official website www.gks.ru .;

2) collections of economic and statistical materials published by the territorial bodies of Rosstat (statistical collection, bulletin, etc.);

3) upon request to the territorial body of Rosstat or the tax authority in the relevant subject of the Federation (inspectorate, department of the Federal Tax Service of Russia for the subject of the Federation);

4) official websites of the departments of the Federal Tax Service of Russia for the constituent entities of the Federation after the relevant statistical indicators are posted 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 posted on the official website of the Federal Tax Service www.nalog.ru.

The financial and economic crisis has had an impact on all spheres of life of Russians, the average salary in Moscow in 2017, as well as - is no exception.
Statistics point to a drop in the income level of Russians since the beginning of 2015. Will the situation stabilize this year and what level of income can Russian citizens expect? These and other questions will be discussed in the article.

The indicator "average salary": the essence and methodology of accrual

The average wage is an indicator that displays the amount of accrued income that falls on one structural unit (employee) of an enterprise, industry, region, etc.

Its size is determined by the division method general fund wages for the number of staff.

Skeptics consider such a value to be relative, not reflecting the real picture of what is happening.

When analyzing averages, do not forget about their relativity. It looks something like this: one person eats meat, another cabbage, but on average each of them eats cabbage rolls.

Important:in practice, the average wage is a basic indicator; it is used in various calculations and forecasts. The calculation methodology is not always the same. The easiest way is to calculate the arithmetic mean, sometimes more complex multi-stage formulas are used.

The average salary always has a certain framework - by region, industry, enterprise, etc. It shows the average level of income.

And although the specifics this concept is not expressed, many use it when looking for work in a particular city, when analyzing the well-being of a structural unit.

The scope of the indicator is wide. The average wage characterizes the general condition, pointing to the upper and lower ceilings of the income of the population.

Analysis of the average salary in Moscow for 2016

For a more accurate analysis of the average salary in Moscow by year, the following sources are taken into account:

job sites and .

The financial and economic crisis could not but make its own adjustments to the development of the Moscow region. But, despite a number of negative factors, in general, Moscow managed to maintain enough high rates development that are similar to financial and social growth trends big cities peace.

During 2015 - early 2016, the birth rate increased, the death rate decreased, and the level of life expectancy of Moscow residents increased. According to experts, such indicators indicate an increase in the income of the population.

If we analyze the first half of 2015, then the average wage amounted to 55 thousand rubles. - this is 85% more than the income of the population throughout the country (according to Rosstat).

For the second half this indicator maintained its momentum. You can analyze the changes for 2014-2015 by occupations based on the table:

The fact that the incomes of Muscovites exceed the rest of the regions will not be a discovery for anyone. As of January 1, 2016, the average salary in the city was 60 thousand rubles. This is still 83% more than in other regions.

At the same time, in some areas, the average salary level falls short by a third of the income of Muscovites in similar professions. For a more accurate picture, pay attention to the table:

If we analyze the distribution of income between men and women in the city of Moscow, then the income of men will be higher.

This is due to the fact that the highest paid specialties are more suitable for men - a programmer, Sales Representative, foreman, plumber, miller.

Women's professions are at the bottom of the table and are characterized by lower pay - accountant, secretary, salesman, etc.

Relatively high level income justified by the extractive industries. Also, a high indicator is formed due to huge payments to the management staff, top managers of corporations (for example,), whose branches and associated companies are located in the capital.

Their income varies within 300 thousand rubles. per month.

A significant part of the population of Moscow is involved in industry and the financial sector, where earnings start from 70 thousand rubles.

Important:in 2015, there were two trends in the behavior of Moscow residents - the complete withdrawal of money from and the purchase of dollars, euros. The reasons for this phenomenon was the fall. Experts predict that the situation will stabilize in 2016-2017.

Analysis of the level of wages in Russia

Despite the positive trends in income in Moscow, in other regions there is a decrease in wages for last years. According to Rosstat, wages in the Russian Federation in 2014 decreased by 7.3% over the same period of the previous year.

For analysis, the average figure for the whole of Russia is taken. Behind last year official data is not indicated, therefore, for comparison, it is necessary to build on previous periods:

Analyzing popular employment sites, you can form a more detailed picture of the labor market in the Russian Federation. The characteristics of income by major cities are presented in the table:

The growth trend can be seen on the chart:

Forecasts

Moscow continues to outstrip all regions in terms of income. The Moscow Development Department predicts growth by 10,000 rubles by the end of this year. Such data were approved in the 2014-2016 Moscow development program and approved by the Government.

The press service of the Department claims that all the planned indicators are being met in full and it is planned to be successfully completed by the end of the year. The city is actively developing without losing growth prospects.

Important:According to the report of the Department, by the end of 2016 the average salary in Moscow will be 70 thousand rubles. The growth rate of citizens' incomes is 5.8%. Such data are significant for the development of the capital, although the inflation rate, according to experts, will exceed the growth rate of wages.

Growth of wages of public sector employees is expected. This Decree was signed in 2012. According to the document, by 2018 revenues should grow by 200% throughout Russia.

But due to the crisis, such an increase can only be achieved through structural changes - staff reduction, abandonment of technology and equipment, minimization of the used space. As a result, it is possible to achieve the set goals, but the efficiency of work is reduced.

Also since the beginning of 2016 introduced new system population income calculations. Previously, employees' accruals were taken into account to determine the average wage. public sector, large and medium enterprises.

Now this indicator will include income from small businesses, earnings individual entrepreneurs which will give a more realistic picture of reality.

According to experts, the new calculation methodology will show lower figures, since the "informal" sectors cannot boast of high earnings.

Is it worth believing the statistics

Poll-based analysis also cannot reflect a clear picture of what is happening - if you interview bank employees, their income will turn out to be more than 60 thousand rubles. If we focus on builders, the salary level will drop to 30-40 thousand rubles.

Is it easy to find a job in Moscow during a crisis?

Our organization received a notice of a call to the tax authority to provide explanations on the issue of "incomplete payment of personal income tax for the period 2012-2014." (low wages). The turnout is scheduled for 02/25/16. Until that time, we are recommended to independently check the tax base and take measures to increase wages to a level not lower than the industry average for the type of activity. The organization is testing building materials(OKVED 74.30.6), number of 10 people, i.e. this is a small construction laboratory and our average salary is 3-4 times higher than the minimum wage. Personal income tax from the accrued salary was paid on time and in full. Employee salaries are made up of official salary, which is approximately the same for everyone (10,000-15,000) rubles and a monthly bonus, the amount of which is determined by the director depending on the labor contribution of each employee to the volume of services rendered for a paid month (from 0 to 100,000) rubles. Where can we get the industry average salary level and how to prepare for this challenge?

Answer

Before going to the commission, write explanations.

It is worth writing explanations on the letterhead of the company and signing with the head. It is not difficult to explain the low salaries. There may be several reasons. For example, in a company, most employees work part-time or their income depends on the company's performance. If the performance indicators are negative, then the salary is below the average level. You can confirm all these arguments with a copy of the staffing table and the regulation on remuneration. Also, low wages can be explained by temporary difficulties: a drop in demand, a shrinking market, a crisis, rising costs, or a piecework wage system.

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 salary

Minimum wage

The salary of an employee who has worked the norm of time for a month and fulfilled the labor standards (labor duties) should not be less than the minimum wage (). The size of the federal minimum wage from January 1, 2016 is 6204 rubles. per month ( , ). However regional agreements on the minimum wage in the constituent entities of the Russian Federation, a different value may be established, which may be more than the federal one ().*

The minimum wage should not be less than the subsistence level of the able-bodied population (). However, now the minimum wage is only 59.45 percent of the subsistence level of the able-bodied population declared for the third quarter of 2015 - 10,436 rubles. (). The procedure and terms for raising the minimum wage should be determined by a special law (). So far there is no such law.

The chief accountant advises: do not pay wages below the average industry wage established in your region (if such information is communicated to organizations). Organizations will not charge additional taxes (see, for example, FAS resolutions,). However, they can appoint an on-site tax audit (). *

Safe salaries have been updated in the Urals

We presented the new average industry indicators for each type of activity in the table.*

New safe salaries in the Ural region as of 01.01.14*

How are salaries checked?

In the course of a survey of eight Ural departments of the Federal Tax Service, we found out that the tax authorities of all these regions pay attention to the salaries of employees and call for commissions at low salaries. But the inspectors have different reasons for calling on a commission.

At the FNS Sverdlovsk region, for example, we were told that they monitor the industry average salaries in the region and can call the company for legalization commission at the slightest deviation from it. *

Safe salaries have changed in the Urals

New safe salaries in the Ural region from 01.01.2015*

New safe salaries are now in the Urals

New safe salaries in the Ural region as of 01.07.15, RUB*

From book

50 PERFECT SAMPLES

Explanations for Low Pay Commission

What is the document for?

Inspectors summon representatives of companies in which employees receive wages below the minimum wage or the industry average for commissions. As well as organizations that began to pay less personal income tax to the budget compared to previous periods. The purpose of the commission is to force the company to refuse envelope salaries. And, accordingly, increase income from personal income tax. *

Deadline for compiling the document

Explanations must be drawn up before going to the commission.

What must be in the document

FREQUENT ERROR

Sometimes, because of the fear of the commission, the company significantly raises the level of salaries. But even if the organization has such an opportunity, it is not worth drastically increasing salaries. It's better to do it gradually. Otherwise, the inspectors will decide that the company paid salaries in envelopes. So, it is possible to check for past years.

FREQUENT ERROR

The salary of employees must not be less than the minimum wage. The federal minimum wage is now 5965 rubles. But higher minimum wages can be set in the regions. For example, in Moscow - 16,500 rubles. This means that employees in such regions should be paid no less than this figure.

UNP COUNCIL

You should immediately attach to the explanations of the low salary staffing. Inspectors at such conversations almost always request this document.

Tricky questions of inspectors that they ask on commissions (with ready-made answers)

Salary commissions

The risk zone includes companies whose employees receive wages below the minimum wage or the industry average. As well as organizations that began to pay less personal income tax to the budget compared to previous periods. The purpose of the commission is to force the company to refuse envelope salaries. And, accordingly, increase the income of personal income tax to the budget.*

WHAT TAX OFFICERS ASK

- Why is the salary in the company below the minimum wage or the industry average?

There may be several reasons. It is not difficult to explain the low salaries. For example, in a company, most employees work part-time or their income depends on the company's performance. If the performance indicators are negative, then the salary is below the average level. You can confirm all these arguments with a copy of the staffing table and the regulation on remuneration. Also, low wages can be explained by temporary difficulties: a drop in demand, a shrinking market, a crisis (see sample 3).*

SAMPLE 3. Low salary explanations

- Why did you begin to transfer less personal income tax to the budget?

If tax revenues have decreased, this does not mean that the company has switched to gray salaries or has tax arrears. The decrease in the personal income tax base can be explained by the reduction of employees or a decrease in salaries.

- Why do you have a lot of equipment on your balance sheet, but few employees?

First, the company may not use some of the equipment. Secondly, the technique can be fully automated. So, a large staff of the company is not needed.

- Why do you withdraw more than you need on payday?

The money that the company withdraws from the account can be used to pay rent, interest on loans, etc. Perhaps it is on payday that the company pays other monthly expenses. This means that it is more convenient to order at the bank once.

- Why did the employee switch to you for a lower salary than he received before?

The company has no obligation to track what salary the employee had at the previous place of work. The employee himself has the right to choose where he works. So he was satisfied with the terms of the company's new employer. For example, work schedule, location, social package, etc.

- Why does your organization give out so much cash on account?

The tax authorities suspect that the company uses the accountable amounts for salaries in envelopes. So, it is necessary to assure the inspectors that the organization issues money from the cash desk strictly according to the Instruction of the Central Bank of the Russian Federation dated 11.03.14 No. 3210-U. That is, for each operation there is a statement of an employee, a consumable, etc.

- Where do employees get money for expensive purchases?

The Company does not control the personal purchases of employees. The organization has only information about the salary and the income that the employee receives from it. Therefore, the company has the right to give official testimony only on these incomes (Article 90 of the Tax Code of the Russian Federation). Perhaps the employee took out a loan, received an inheritance, borrowed money, or saved up for a long time.

- Why do subordinates get more or the same salary as the boss?

The easiest way to explain the same salaries is that managers have a fixed salary, while subordinates also have a piecework. Also, the coincidence of salaries can be explained large quantity responsibilities of subordinates, so they receive as much as the bosses. But the safest thing is to change the staffing table so that the salaries of subordinates are slightly lower than those of managers.

Industry salaries have changed in the Urals

New safe salaries in the Ural region as of 01.07.13, RUB*

It is safer to issue salaries at the new rates

In the Urals, the salaries that the tax authorities are guided by have been updated. If you stick to the new safe level, inspectors will have fewer questions for the company.

The Ural branches of Rosstat published the industry average salaries for each region for 2012. We have given the new values for each industry in the table. In 2013 inspectors will be guided by them. They will compare the company's data with other reports, and if it turns out that wages are lower, this may be the basis for a call for a commission.*

Industry	Sverdlovsk region*	Kurgan region	Orenburg region	Tyumen region
Financial activities	41 578 (+0,1%)	74 924 (+108%)	44 514 (+33,5%)	59 760 (+3,4%)
Transport and communications	28 705 (+13,9%)	24 979 (+1,5%)	24 686 (-1,5%)	50 352 (+4,7%)
Real estate operations, rent, services	27 517 (+18,2%)	16 815 (+37%)	18 368 (-12,7%)	44 966 (+10,4%)
Mining	30 323 (+11,6%)	23 542 (+52,5%)	34 910 (+38,3%)	68 888 (+71,9%)
Trade and repair	19 518 (+8,7%)	17 093 (+19,8%)	15 386 (+16,8)	20 549 (-23,4%)
Production and distribution of electricity, gas and water	27 642 (+6,8%)	29 827 (+85,4%)	24 891 (+5,5%)	49 272 (+8,5%)
Construction	26 316 (+24,7%)	16 947 (+28,8%)	18 439 (-3,6%)	34 701 (-5,3%)
Manufacturing industries	27 733 (+58,9%)	20 818 (+79,3%)	19 704 (+21,3%)	37 382 (+130%)
Hotels and restaurants	15 441 (+26,2%)	14 380 (+38,3%)	13 517 (+10,9%)	23 030 (+2,6%)
Health and social services	25 084 (+30,2%)	18 147 (+51,6%)	12 741 (+15,3%)	35 021 (+16%)
Education	20 202 (+19,9%)	14 428 (+51,9%)	13 449 (+30,3%)	33 472 (+18,7%)
Other utility and personal services	18 186 (+16,5%)	12 676 (+32,2%)	12 672 (+16,4%)	31 956 (+9,2%)