Recently, the number of requests from the tax authorities has been steadily increasing. They ask for all sorts of data - an explanation of the reasons for the loss, the magnitude of the tax burden, the existence of a system for assessing the integrity of counterparties, and much more. Along with this, quite often the claims of the tax authorities relate to the amount of salary, which is “below the industry average”.
Very often this remark puzzles accountants. And no wonder. First, it is often very difficult to understand what the industry average wages are. After all, probably, only a beginner will consider that there is only one such indicator. The industry average wage can be for a particular city (district), or it can be regional.
Secondly, it is not so easy to check the level wages for this indicator. After all, the requirement, indicating the required value, in any case, already comes after the fact, that is, when it is almost impossible to correct the past periods. At the same time, cases of incorrect drafting of a request are not uncommon, in which the size of the average industry wage is simply not indicated at all, and the performer is also unknown.
And what to do in such a situation? Of course, the most important and the very first thing is not to panic, but to calmly figure it out.
Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected]“On Approval of the Concept for the Planning System for Field Tax Audits” defines the system for planning field tax audits, and at the same time establishes risk assessments for taxpayers used by the tax authorities in the process of selecting objects for field tax audits.
Thus, in paragraph 5 of this order, it is determined that one of the criteria for assessing risks for taxpayers is the payment of an average monthly wage per employee below the average level for the type economic activity in the subject Russian Federation.
It immediately becomes clearer what the industry average value should be considered. In this case, the subject of the Russian Federation will be not the specific city in which the taxpayer is registered, but the subject of the Russian Federation. The list of subjects is given in Article 65 of the Constitution of the Russian Federation.
For example, an organization registered in the city of Smolensk and related to the Federal Tax Service of Russia for the city of Smolensk will take the industry average for the Smolensk region.
But it will be problematic to quickly obtain these values, despite the fact that the data in question is open - the statistics sum up the official results, which are made freely available, with a certain objective delay.
For example, at the current point in time (August 2018), data up to May 2018 is available on the statistics website (https://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/wages/). And that without breakdown by regions of the country. Therefore, it will be possible to correct the discrepancy that has arisen only in the future.
Although, we emphasize, this is not at all necessary. After all, in fact, it turns out that the size of the average industry wage only affects whether the taxpayer will be included in the lists for tax audits. And the law does not establish fines or, in general, the obligation to maintain a salary equal to the industry average or exceeding it. After all, administrative responsibility is established only for the payment of wages below the minimum wage.
Letter No. 18-19/0372 dated July 23, 2007 of the Federal Tax Service of Russia for the Moscow Region states that the additional charges of “salary” taxes do not directly depend on the level of the average wage. The tax will be additionally assessed only if the facts of payment by the taxpayer of "shadow" wages are established or if any errors are identified that led to the incomplete payment of taxes.
Judges also talk about this (Resolution of the Federal Antimonopoly Service of the Moscow District dated July 30, 2007 No. KA-A41 / 7118-07 in case No. A41-K2-3115 / 07). The decision of the Supreme Arbitration Court of the Russian Federation of 05.12.2007 No. 15995/07 denied the transfer of this decision to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision.
A similar conclusion was made by the Federal Antimonopoly Service of the West Siberian District in Resolution No. F04-6627 / 2008 (15063-A45-25) of October 30, 2008 in case No. A45-1955 / 2008, in Resolution No. F04-2979 / 2009 of May 21, 2009 ( 6530-A81-37) in case No. A81-1884/2008, in the Ruling dated April 27, 2010 in case No. A81-3998/2009.
But, of course, I also don’t want to get “on the pencil” of the tax authorities. Especially if there are objective reasons for the payment of wages below the industry.
It is necessary to calmly understand the situation and state objective arguments in the answer to tax authority.
For example, if the accruals were less than the industry average due to the fact that employees were on sick leave, on leave without pay, worked part-time under the terms of labor contracts, etc., then these explanations should be stated in the answer.
EXAMPLE 1. "EXPLANATORY" NOTE
The level of payment at our enterprise, compared with the average industry wage, was determined by the tax authority incorrectly, only by formal numerical values.
However, it is necessary to take into account the fact that the enterprise has persons working on the basis of the specifics of the enterprise's work part-time.
For example, Mironov D.V., acting as chief accountant with a salary of 18,000 rubles. according to the employment contract, must work no more than four working hours a day. His responsibilities include overall control primary documents, error detection, formation tax reporting based on performance for the quarter.
And in accordance with clause 79.3 of Rosstat Order No. 772 dated November 22, 2017 “On Approval of Instructions for Completing Federal Statistical Observation Forms No. P-1 “Information on the Production and Shipment of Goods and Services”, No. P-2 “Information on Investments in Non-Financial assets", No. P-3 "Information on the financial condition of the organization", No. P-4 "Information on the number and wages of employees", No. P-5 (m) "Basic information about the activities of the organization" "persons who worked part-time in accordance with employment contract, staffing or transferred with the written consent of the employee to part-time work when determining the average number of employees are taken into account in proportion to the hours worked.
Thus, when recalculating the amounts of wages for a full working day according to the methodology of the Federal State Statistics Service of the Russian Federation, we find that the amount of wages at an enterprise is not only not lower than the industry average, but significantly exceeds it.
Based on the foregoing, there are no negative deviations of wages from the industry average level of wages.
If, nevertheless, the correctness of the tax authority is established in relation to the correspondence of the actual level of wages to the industry average, you need to understand what is the magnitude of the discrepancy, how much the statistical indicator corresponds to the objective economic reality in your area.
After all, not always the “average temperature in the hospital” will reflect the condition of a particular patient. All these arguments must also be argued in the answer.
EXAMPLE 2. REASONS FOR DIFFERENCES
Excerpt from the response to the tax authority (numerical values are conditional):
The salary at our enterprise is 21,200 rubles, which is really lower than the industry average salary in our region, which is 27,380 rubles. However, we do not have the financial opportunity to raise wages for certain economic reasons. Strong competition, low prices for our services do not allow us to take such a step. Our net profit for the last reporting period amounted to 182 thousand rubles. We are planning to renovate our office building, the planned cost of which will be 130 thousand rubles.
At the same time, 15 people work in our organization. An increase in wages by 6180 rubles. (27,380 rubles - 21,200 rubles) will lead to an increase in costs by 92,700 rubles, which, together with the planned repair costs, will adversely affect the financial condition of the organization and result in a loss of 40.7 thousand rubles. (182 thousand rubles - 130 thousand rubles - 92.7 thousand rubles).
Thus, at the current moment, our organization does not have the financial opportunity to increase wages.
Naturally, the arguments may be different. There may also be a comparison real wages with the minimum wage, and the presence of losses, and major investment projects being prepared that affect the solvency of the company. The main thing is that they are justified.
And, of course, another option is to increase the payment to the recommended amount.
EXAMPLE 3. NOT GUILTY, BUT WE WILL CORRECT
Extract from the response to the tax authority:
Your request that wages in our organization be below the industry average has been carefully considered. After analysis financial condition of our company, it was decided from the 1st of the next month to raise wages to the recommended amounts.
The accountant and management of the enterprise must carefully evaluate all possible options actions, pros, cons and consequences, and after that, for any option, be sure to draw up a written response.
Sergey Danilov, Correspondent "PB"
We found out how payroll commissions work in the tax office. Since 2017, the approach of tax authorities will change. We will tell you how to protect your salary and how to behave on salary commissions.
Get ready for a salary commission - every third company is now called on them. It is dangerous to come without preparation, and even more so to ignore. Our correspondent was convinced of this by visiting the commission. How it goes and how to prepare, find out in the special project. A new service on the magazine's website will help you prepare explanations.
Salary commissions are no longer just a formality. The Federal Tax Service ordered subordinates to intensify work in this direction (letter dated June 9, 2016 No. ED-4-15/10246). This year, inspections need good personal income tax indicators, and from next year also on contributions. Therefore, they can be called to the tax office at any time. In the letters of challenge, there were specific amounts to which it is necessary to reach the salary. In addition to explanations, the tax authorities demand to bring with them orders with increased salaries.
You will definitely be called if the company:
Read this article to be ready for commission. At the end, four sample explanations for different salary situations. But it's easier to use the new service " Explanation Wizard». In it, you can design your own explanation for the salary commission. Fill in the fields, check the boxes and click the "Create explanation" button. The service will create a text that is suitable for your company. Save the file to your computer, edit if necessary, and print.
Moscow, September 29, 10.30, tax office in the city center. The payroll accountant and the Glavbukh correspondent, under the guise of an assistant accountant, enter the inspector's office.
INSPECTOR: Hello. My air conditioner is on, is it blowing for you? Then take a seat. Tell us who you are and what the company does.
ACCOUNTANT: A new company, we have been working since November last year. The call says that you need to bring documents about the legal address. I brought the lease. We have a small office for storing documents. Almost all workers are homeworkers.
So they would write in the explanations that the company is in its infancy. All information from the tax, funds, letters flows to the legal address.
And what are the plans?
If we find a room on the territory of your inspection, we will conclude a new contract. If not, we will look for other options.
So you like us?
I like it, of course. Excellent inspection, next to the subway.
Continuation of the conversation
Listen to the recording from the commission
Most often, the salary commission is carried out only by tax authorities. Less often there are commissions with the participation of foundations and the prosecutor's office. Such meetings may take place not in the inspectorate, but in the local administration.
The Federal Tax Service requires subordinates to be polite. Therefore, commissions usually pass like a calm conversation. But sometimes the tax authorities behave differently: they accuse the company of gray wages and threaten with sanctions. In such a situation, the right decision is not to engage in a skirmish, but to calmly answer questions. about how your colleagues were met at the commission.
The tax authorities always call the director. But judging by the survey, most often managers send the chief accountant to the commission. The director appears at this event twice as rarely. Only 4 percent of surveyed companies send a payroll accountant to the inspection.
If you were invited to a commission with the participation of foundations, local administration and the prosecutor's office, then still call the director with you. And if he can't, get someone from payroll or a lawyer. It's hard to answer alone the questions of three or four people at once. You can get confused, say too much, enter into a skirmish.
Inspectors may request an office lease if there is any doubt that the company is located at the legal address. Pro new company let me know that it is in its infancy, just started working. The tax authorities will be satisfied with the explanation that you need the address only to receive letters from the inspection, funds and store documents.
Show the inspectors that you are not going to migrate, there is no need for you to move to the territory of another tax office, since there is nothing to hide. But when you talk about a company, you should not describe its activities in too much detail. Additional information will lead to additional questions.
Okay, we've sorted out the address. Now tell me why your salary is below the regional minimum wage?
We have homeworkers. Some for an hour a day, some for two. We overlooked that their salary is below the minimum wage.
And what do your homeworkers do?
Calling customers, billing. Some leave, others are accepted.
Continuation of the conversation
Listen to the recording from the commission
Average sectoral salaries are taken by the tax authorities in the regional offices of Rosstat. The inspectors used to calculate the average salary in the company according to the 2-NDFL certificates. And now they are determined by the calculation of 6-personal income tax. The formula is:
The inspector will ask you to explain why the company has a low salary. You can name any reasons - starting with the fact that the company has just started working, and ending with a difficult financial situation due to the crisis.
Sometimes inspectors find fault with civil law contracts. Income under such an agreement can be any. The company is not required to pay the contractor a minimum wage. But the inspectors argue that the contract is essentially a labor contract. Prove that the contract does not meet the criteria of employment. The contractor does not comply with the internal labor regulations, performs certain amounts of work, his functions do not correspond to any of the positions in the staff list.
It happens that some employees work in separate subdivisions in other regions. Inspectors sometimes divide the salary of the head office by the total number and receive a low salary. Explain to the tax authorities that the company has regional divisions.
If the tax authorities called the company for a commission due to personal income tax debt, explain to the inspectors why the debt was formed. For example, there is no money due to the fact that customers do not transfer payment. The decrease in tax payments can be explained by the fact that the company opened new separate divisions and transferred part of the employees there.
Are you planning to raise the wages of your homeworkers at all?
And we have already increased, since September 1. I have attached a new staffing. Only now we are afraid. Suddenly you decide that we used to have envelopes, come back from the exit and charge additional personal income tax for past periods.
How much did you raise? Up to a hundred thousand? You have increased within reason. Solely in order not to appear in the lists of those who are being monitored. For this, we ask for clarifications in order to understand who to go to with a check, and who not. That's what to take from you, from homeworkers?!
Continuation of the conversation
Listen to the recording from the commission
It is not enough for tax officials to find out the reasons for low wages. They should convince you to raise it as soon as possible. If the average salary in the company is below the minimum wage, then the tax authorities will recommend reaching it at least to the minimum wage. In this case, you should not argue with the inspectors. After all, the law requires paying salaries not lower than the regional minimum wage. If the salary is more than the minimum wage, then the tax authorities will ask when you raise it to the industry average.
Discuss in advance with the director what to answer. The options are:
1) we have already raised salaries;
2) we plan to raise wages;
3) we cannot raise wages for objective reasons;
4) the company should not raise wages.
Sample explanations for each case are at the end of the article.
The survey showed that one in three companies raised salaries after the commission. Sometimes the director agrees to revise salaries as soon as he receives a call for a commission. Then, along with explanations, immediately bring to the inspection a new staffing table and an order with higher wages. For inspectors, this is ideal, so you will not be asked about anything further.
If you plan to raise salaries after the commission, then tell the tax authorities from what date. The inspectors are hinting that it is safer to change salaries gradually. A sharp increase indirectly indicates that the company had a gray salary. Although the Federal Tax Service admits that this evidence alone is not enough to charge additional personal income tax (see comment below). In addition, the tax authorities understand that their behavior would discredit the very essence of the commissions. After all, their task is to convince the company to increase salaries.
Another hint that the inspector threw in is that if you don’t take a lot from the company, you don’t have to be afraid of checking. The price of the audit depends on the region, but it is not less than 1 million rubles. In 2016, an average of 6.5 million rubles was collected during an audit.
According to the survey, every tenth company does not raise salaries after the commission, despite promises. But this will not solve the problem - soon you may again be called to the commission and asked to explain why you do not comply with the agreements. You can avoid such an unpleasant situation and not make excuses if you come to the commission without a director. Say that only the leader can make a decision, you don’t know about his plans, but you will definitely pass on all the recommendations of the inspectors to him.
If the company cannot change salaries for objective reasons, then write about them in the explanations. For example, the company's sales have decreased, customers are delaying payment, and expenses have increased.
Finally, you have the right to prove that, with the correct calculation, the salary already corresponds to the industry or minimum wage. Inspectors often accept these explanations and do not demand a pay increase. Bring detailed calculations with you.
If there are personal income tax debts, you can draw up a schedule according to which you plan to pay them off. It is also better to pay off part of the debt in advance and bring a payment to the commission. This will confirm your good faith.
Inspectors don't come with a check ifcompany increases salary after commission
Explains the Federal Tax Service of Russia
At the salary commission, the inspectors recommended that the company raise wages to the industry average level. The company complied with the recommendations and increased salaries. Of course, this may indicate that the company used to pay part of the salary unofficially. But only indirectly. In order to charge a company with a violation, inspectors must collect evidence that workers were paid in "envelopes". You need to know the exact amount of income paid and the date of payment. In practice, inspectors do not schedule field inspections if companies accept the inspection's recommendations.
SERGEY TARAKANOV, Counselor of the State Civil Service of the Russian Federation, 2nd class
Let's have your explanation. For the future, keep in mind that low-salary organizations are under special control, they are constantly monitored. If you do not want to be pulled, then try to build on the regulations on salary increases.
Yes, now we will follow the regional minimum wage. As soon as it changes, we will immediately raise salaries.
Do not forget that employees are also different. Some people get in so much trouble. They can complain where it is necessary that the salary is small, they do not pay on time.
Listen to the recording from the commission
The commission ends with the fact that the tax authorities fix the agreements. Usually this happens in words, but sometimes they immediately draw up a protocol. They can intimidate that the Federal Tax Service monitors organizations with low salaries. It is often hinted that scandalous workers complain about gray salaries to the prosecutor's office and the labor inspectorate. At the end of the meeting, the inspector can immediately set a date for a new one. But if he sees that you are ready to cooperate, and there is nothing to take from you during the check, he will allow you to send a report on the work done via the Internet.
The salary commission is a conversation with the tax inspector. The inspector calls the director to the tax office, asks questions about the salary and records the answers. The inspector and the director meet at the tax office at the place of registration of the company.
The IRS is trying to figure out why the company pays employees so much. It's about taxes. The company pays taxes and contributions from every ruble of salary. How more salary, topics more money receives the state.
The employee's salary is one hundred thousand rubles. Of these, the company keeps thirteen percent in the budget, so the employee receives not one hundred thousand, but eighty-seven.
In addition to the salary, the company pays about another thirty percent, these are social and pension contributions.
The IRS keeps track of wages. If he believes that the salaries are small and the company underpays to the budget, he begins to understand. Maybe the company is not doing well, so the salary is low. Or the company illegally saves on taxes, so part of the salary is paid in an envelope.
companies from St. Petersburg paid extra to the budget after salary commissions
In the Belgorod region, the tax authorities became interested in two hundred employers and invited them to a meeting. As a result of the meeting, more than half raised their salaries, and the budget received 12 million rubles as a tax. Payroll results.
In the Moscow region, the tax authorities invited four thousand employers to the commission, half of them raised salaries, and the budget received 94 million rubles. News on the website of the tax.
In St. Petersburg, after the salary commissions, the companies paid an additional 625 million rubles and paid off the personal income tax debt for 391 million rubles. The tax office is talking about it.
The ultimate goal of commissions is to get the company to raise the salary to a level that does not seem suspicious. it the average size market salaries.
The tax office has the right to call the director for any reason, if it is related to taxes. If he does not understand why the company pays an average of thirty thousand rubles, although the market is seventy, it can also call to itself.
The inspector has no right to fine the company because of the responses to the commissions. The tax office called the director, he went to the commission, told about the affairs of the company. Even if the tax office did not believe the answers and suspects the salary in an envelope, the director will not receive a requirement to pay additional taxes immediately after the commission.
There is no law that obliges a company to pay as much as the tax authorities want. The main thing: the salary should not be less minimum size salaries.
This is where the good news ends. The commission does not lead to fines and additional charges, but a deeper analysis of the company can begin with it.
If the tax authorities did not consider the arguments about low wages convincing, the company has decent turnover and, in the opinion of the inspector, there are signs of an envelope salary, the tax authority has the right to carry out “control measures”. Events of any kind - from cameral to field inspection in cooperation with the Department for Combating Economic Crimes.
After the commission, the tax office can report its suspicions to the labor inspectorate or the migration service. This threatens with additional checks and fines.
The salary commission is a conversation with the tax inspector. From the tax office there can only be an inspector or an inspector together with the labor inspectorate, the police and other government agencies.
The tax office says that it can invite the Ministry of Internal Affairs to a conversation with the company. The director explains why the chief accountant receives thirty thousand rubles, while an inspector and a policeman listen to him. Screenshot from the tax commission letter
From the company the director or any person under the power of attorney has the right to come. We advise the director to come by himself, or better in tandem with an accountant. The main thing is not to send an employee instead of yourself. The tax office can decide: since the director does not come to the interview, he has something to hide.
If the tax officer is alone, he may become agitated because of the questions and answer unconvincingly, this will give the tax reason for doubt. One employee can be sent if the director is on business trips and does not have time to return to the commission. But then it’s better not to be a line employee, but your deputy or financial director.
The purpose of the tax questions is to understand whether the director comes up with a rationale for a small salary or it is small for objective reasons. To do this, the inspector asks about the company and compares the answers. If the director uncertainly tells what a particular department or employee does, confuses who gets how much - this is a reason to think.
Tax issues are divided into three groups:
The inspector can skim through the staff list and ask for comments on the salaries of specific employees.
Questions may be: when Ivanov was accepted, what is his probationary period, why such a salary. Another might ask: “Why are almost eighty percent of employees the same salary, although they have different responsibilities and qualifications?”
At the end of the conversation, the inspector sums up the results. The results are when the inspector nods his head and reminds that the company pays less than the market average, and recommends raising it to this level.
The results are when the inspector nods his head and reminds that the company pays less than the market average
The tax office says in a letter about the commission that the inspector has the right to prepare a protocol based on the results of the conversation with the director. If the tax authority gives a protocol for signature, you need to make sure that it does not contradict the words of the director. The protocol should not contain phrases that can be interpreted differently. For example:
With the protocol, the rule is this: it contains only what the director said. The director explained the low salary by the fact that students agree to work for experience, which means that such an explanation should be in the protocol. And not "the director referred to the complexity of working in the market."
It’s not just companies with gray salaries that face payroll commissions. You can get to it if the salary is white, but for the tax it looks suspicious.
The tax authorities said in a letter who was under suspicion. This letter is ED-4-15/ [email protected] It contains two dozen criteria. Here are the most important ones:
Employees of the textile factory "Joy" receive twenty thousand per month, this is the average salary in the region for this area. At the same time, the company "Despondency" pays an average of ten thousand rubles - which means that "Despondency" is under suspicion;
In addition to a suspicious salary, there is a salary with a direct violation of the law. This is when a company pays less than the minimum wage. In the letter, the tax authorities say that they will call such a company for a commission, but, perhaps, they will immediately appoint an inspection. Paying less than the minimum wage is risky.
If the tax authorities suspected the salary in the envelope, there is a chance to dissuade her. This will require reinforced concrete arguments.
The tax office conducts salary commissions every day. Every day, inspectors hear directors' explanations, so they know the popular answers and compare them. Inspectors see when the director comes up with answers on the go and responds with the usual phrases.
“I pay little because the profit is small,” is the answer on duty, the tax office does not consider it an argument.
There is no one hundred percent advice on how to answer to justify the salary. Far from fools work in the tax office, more and more often the inspector looks not at the form, but at the content, the essence of the answer.
It happens that the director pays a small but white salary, but cannot convince the inspector that there is no envelope part. We advise you to construct arguments in such a way that they correspond to the rule business purpose. This means: everything you do, you do for the sake of earning money, and not for saving on taxes, good mood or something else.
The argument can convince the tax office:“I pay thirty thousand for students only. I need "cheap" employees, and students - experience. Nobody takes them anyway, but here is a real job, albeit for little money.
Due to a small salary, I can reduce prices for services and thus fight with competitors. When the company grows, we will be able to hire pros for two hundred thousand, but for now we don’t have that kind of money. We work with whom it works."
Perhaps this argument will not convince:“I work with students because I like having young people around. It’s more fun with them, they tell something new, they involuntarily make you understand technology.”
It is impossible to say in advance what will convince a particular tax inspector. To check, you can focus on yourself.
There is a good test. Let's say a marketer in Moscow receives thirty thousand rubles and there are arguments for his salary. Will the arguments convince you or are there suspicions that the marketer gets the rest in an envelope? If in doubt, it is better not to use such arguments.
What will be a convincing argument in favor of a small salary depends on the characteristics of the company. You know them, but you are used to them, so you may not immediately remember them. In order not to miss anything, ask yourself questions and think over the answers. We have written a list for a hint.
What do employees get in exchange for a small salary? For example, flexible hours, early career and experience, the only opportunity to get a job.
The company has a call center, the salary of specialists is twenty thousand rubles. The salary is low, but you can work from home and on a flexible schedule. Students and mothers work in the call center on maternity leave, they need a side job, and the work schedule is suitable.
If the company has young employees, the inspector can say this:
“Look at the year of birth of the employees. They are all from the first or second year. I give them experience that helps them get decent positions in large companies.
This job is not often offered to students, so I always have employees who are willing to work for a small salary. True, because of the students, there is a big turnover: they work for a year, gain experience and go to where they pay more.”
It would be great for the explanation to talk about the students who started with a small salary, they liked working in the company, so they stayed and now work in a higher position with a good salary. The turnover and career growth of students must be supported by personnel documents.
There are companies that attribute low wages to friendship in the team and a good atmosphere. Like, it's so good in the company that employees are ready to receive less than they could. We believe that this can be, but it is not a fact that the tax authorities will believe.
Why do companies need part-time employees? It is not forbidden to take a person part-time, but it is necessary to prove that a person really works half a day.
For evidence, a printout with electronic system passes: at eight in the morning the employee entered the office, at one he left. If there are no gaps, perhaps there is a program, for example, CRM, where the employee marks calls, downloads reports, or something else.
You also need to show why the employee does not have a full-time job. Any real reason will do.
small Law Firm she has a designer. The designer does not have a full-time job: the company does not hold promotions every day and does not advertise. Therefore, the company hired the designer for a quarter of the rate, during which time he manages to complete small tasks.
Why do the CEO and key employees have a small salary? Deferred gratification may be appropriate for the argument. For example:
The owner promised the commercial director a stake in the company and a threefold increase in salary if he agreed to work for little money for the first three years. The commercial director is confident in the company and the owner, so he agreed to the terms.
The CEO is the owner of the company. He pays himself a small salary because he expects profit and dividends from it. In the meantime, he invests all the money in the company and lives on savings.
If the director says that he pays himself a small salary and that it is enough for him, he must be prepared to explain how it is possible to live on this salary. The IRS may ask:
- I noticed that you came by car. This is your car?
It looks like it's worth two million.
- More or less like this.
- According to the documents, you receive fifty thousand rubles. How did you buy a car for two million?
- For savings.
- Do you have children?
- Yes, two.
- How much savings? How are they enough for a car for two million and for two children? Can you show us 2NDFL certificates from a previous job so that we can see how you saved up money?
This is a retelling of the real dialogue. We don’t think that the tax office will ask for documents directly at the commission that confirm the savings, but it can. Therefore, we do not advise you to randomly say: “I live on savings, my wife’s money or inheritance,” the tax office can double-check everything.
How are your competitors doing compared to you? Perhaps the entire market has sunk, but the company is having a harder time. To beat a competitor, the company reduces the cost of the service, and for this it is necessary to hire employees with a small salary. Otherwise, there is nothing to reduce the cost.
How much do companies in your industry and region pay? The tax assesses salaries according to information from Rosstat. Maybe Rosstat didn’t take something into account or didn’t take it into account, so the average salary can be viewed through payroll services, for example, Headhunter. Suddenly, according to Headhunter, the salary in the company is above average.
Another way to understand the average salary is to understand what companies your market consists of.
Usually, the larger the company, the higher the salary. In corporations, employees can get a million, and in a startup, a hundred thousand for happiness.
Due to large companies, the average salary rises, it seems that everyone receives the same amount, and it is big. If you remove ten large companies from the statistics, it may turn out that the average salary is half that. It is great to entrust such an analysis to a financier or analyst.
It is better to collect documents for arguments: graphs, reports, screenshots, excerpts from the study - everything that confirms your words.
You can take a business plan for a commission and show: now, the company now earns so much and in such ways, and in a year we plan to increase revenue due to this and that. As revenue reaches the desired level, we will raise wages by that much.
The task of the evidence is to show that you have planned everything, you do not have the goal of paying a small salary forever, soon increase your capacity and increase your salary.
Commissions usually end up like this:
Inspector. Thanks for the replies, everything is clear. However, the company still pays less than the market average. Therefore, I recommend a salary increase. Are you going to raise wages?
Director. “Yes, we will, we have it in the business plan for the next six months.”
After the commission, the tax office does not forget about the company, but monitors the change in salaries, the number of employees and everything that shows whether the company is trying to reduce taxes at the expense of wages or not. If suspicions remain, the tax office may call for a second commission.
There are directors and even accountants who think that salary commissions are nonsense, you don’t have to prepare for them and don’t worry:
Some people think salary commissions are bullshit
In 2018, the salary commission is serious. The tax authorities have tightened the verification of unofficial salaries. Suspicions are built like this:
the company pays in an envelope
it means cash
cash must be taken from somewhere - that means there is cashing out and tax evasion
We recommend that you do not give the tax authorities a reason to suspect gray wages and illegal tax optimization schemes in the company. To do this, you can pay a white salary at the level of the market average and prepare for salary commissions.
The monthly salary of an employee who has fully worked out the standard of working hours during this period and fulfilled the labor standards must not be lower than the minimum wage (part 3 of article 133 of the Labor Code of the Russian Federation). The federal minimum wage from 05/01/2018 is 11,163 rubles (Federal Law of 03/07/2018 No. 41-FZ).
And in the constituent entities of the Russian Federation, where a regional minimum wage is adopted, employers should focus not on the federal minimum wage, but on the minimum wage of the corresponding region (Article 133.1 of the Labor Code of the Russian Federation). By the way, in Moscow from 01.10.2017 it is 18,742 rubles (Moscow tripartite agreement for 2016-2018 between the Government of Moscow, Moscow associations of trade unions and Moscow associations of employers, concluded on 15.12.2015, Decree of the Government of Moscow dated 12.09.2017 No. 663- PP ).
In the general case, the payment of wages in smaller amounts is not only a violation of labor legislation, but also an additional basis for increased interest in such an employer on the part of tax office. It is likely that the IFTS will ask you for clarification about the low level of wages. How to make them, we will tell you in our consultation.
The payment of low wages usually leads the inspectorate to the idea that the employer, in trying to avoid payment of personal income tax and contributions, uses gray payroll schemes. To verify such circumstances, the employer may be called to, asking for an explanation of low wages for the meeting. At the same time, the tax authorities may be interested in paying wages not only below the minimum wage, but also below the industry average. Increased interest can even cause a drop in wages compared to previous periods.
Explanations to the IFTS for low wages are drawn up in any form. Of course, if the employer violates labor laws, it is unlikely to be justified. But after all, wages below the minimum wage can be paid legally. For example, when an employee works part-time. This will need to be specified in the explanations.
Explanations for wages below the industry average can be justified by the special conditions in which the employer operates. For example, a shortage of raw materials and a decrease in production, a drop in demand or an increase in competition. Any arguments that are really related to a decrease in wages can help. If necessary, the explanations can be accompanied by documents confirming the conclusions drawn. For example, a staffing table confirming part-time work, or an order justifying a reduction in bonuses.
Explanations must be sent within the time period specified in the request. Although if the request was sent to the taxpayer in the form of an information letter, the Tax Code of the Russian Federation still does not provide for liability for failure to provide explanations.
For clarification on the alleged understatement of wages, we will give a sample of filling out.
