Lawyer Highlights Topic: analysis of the activities of a motor transport company (using the example of LLC "npatp") Attention Clerk.Ru Accounting General accounting Payroll and personnel records Average industry level of wages by type of economic activity PDA View full version: Average level of wages by type of economic activity Tanyok 20.07. 2007, 12:36 p.m.
Dismissal of a parent of a disabled child: there are features In the case when an organization plans to reduce staff and, among others, an employee who is the parent of a disabled child falls under this reduction, it may be necessary to postpone the date of his dismissal or even keep it for him workplace. < … Старые «прибыльные» ошибки иногда можно исправить в текущем периоде Если организация обнаружила, что в одном из предыдущих отчетных (налоговых) периодов при исчислении налога на прибыль была допущена ошибка, исправить ее текущим периодом можно, только если соблюдены два условия. < … Сдача СЗВ-М на директора-учредителя: ПФР определился Pension Fund finally put an end to the disputes about the need to submit the SZV-M form in relation to the head of the sole founder.
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By order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / established public criteria self-assessment of risks for taxpayers. Average salary by industry type of economic activity In the capital, there is a dynamic increase in the average salary previous years. Salary by type of economic activity Attention The higher the average salary for the periods indicated above, the higher the actual pension that will be accrued at the moment.
To calculate the pension for years, calculate average salary for the periods indicated above and the average salary for the period from 2002 to the present moment and by applying the methodology, the final amount is determined.
Attention
The salary of employees consists of an 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, make an explanation. 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.
All these arguments can be confirmed by a copy staffing and wage regulations.
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 Compose explanations is on the letterhead of the company and signed by 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 salaries can be explained by temporary difficulties: a drop in demand, a contraction of the market, a crisis.* A COMMON MISTAKE Sometimes, due to fear of a commission, a company significantly raises salaries.
<… Зарплатные комиссии В зону риска попадают компании, сотрудники которых получают зарплату ниже МРОТ или среднеотраслевого уровня.
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 or the average level in the industry? 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.
Statistics show that the growth rate of the average salary has slowed down somewhat, due to the crisis in the economy and the depreciation of the national currency. The average wage rate is an uninformative value for the layman. The figure of his labor income can differ significantly from the statistical one, both up and down. It all depends on the profession, the region of residence, the size of the settlement. Rosstat data show that the values of the average salary in the regions of the country differ significantly.
Attention
In practice, this postulate is not respected: there is a gap between the two indicators not in favor of the first. The minimum wage is the minimum income of a Russian worker, and the average salary is necessarily higher than this indicator. The minimum wage is set by federal laws, in 2018 it is 9,489 rubles.
The legislation leaves the right to the authorities of the subjects of the Russian Federation to establish their own "minimum wage", which will be no less than federal significance. If the region has a high standard of living, the minimum wage will be higher than the national average. For example, in Moscow it is 18,742 rubles for 2018.
Salary The average salary in the Russian Federation: current indicator and dynamics According to Rosstat, the average salary for 2017 in Russia was 35,845 rubles. This is a higher figure than in previous years. For example, consider the values of previous periods:
Average salary in the regions of Russia in 2018 Subjects Russian Federation Average monthly salary, rubles Russian Federation 40,766 Central Federal District 49,390.41 Belgorod Region 30,775.93 Bryansk Region 23,454.24 Vladimir Region 25,687.98 Voronezh Region 29,410.87 Ivanovo Region 23,826.53 Kaluga Region 30,527.74 Kostroma Region 25,439.78 Kursk Region 25687.98 Lipetsk region 27797.62 Moscow region 47901.25 Orel region 18986.76 Ryazan region 24074.72 Smolensk region 22585.56 Tambov region 24198.82 Tver region 22709.66 Tula region 28790.39 Yaroslavl region 30031
Based on this, the salary of 15 thousand rubles can be approximately considered average. The sectors are noticeably smaller after 30 thousand rubles, which indicates a relatively small proportion of the population with wages above this level. Distribution of visitors by salary received in 2014: Salary ranges: - 5-10 thousand - 10-15 thousand - 15-20 thousand - 20-25 thousand - 25-30 thousand - 30-35 thousand - 35 -40 thousand - 40-45 thousand - 45-50 thousand - more than 50 thousand
Are there laws that stipulate that employees (literally - the level of the average monthly wages per worker) determined by type of economic activity? Our OKVED - 60.21.11. In 2008 we joined the Moscow Transport Union (MTS).
Ignoring directives from above entails the imposition of administrative responsibility on the company. The growth of the minimum wage means an increase in benefits for temporary disability and BiR. The initiative of the authorities will contribute to the growth of average wages and will have a positive impact on the standard of living of the population.
The implementation of the program is financed from the federal treasury, the budgets of the constituent entities of the Russian Federation and employers' own funds.
The salaries of citizens with the same specialty, qualifications and experience vary by region of the country, localities. The final amount of monetary remuneration depends on the ratio of supply and demand in the local labor market and a number of subjective factors. Average monthly salary by specialty and industry The amount of a citizen's income depends on his specialty and position.
Statistics show that representatives of the following industries receive the highest incomes in Russia:
According to official statistics, in 2016-2017.
In Russia, there is a general minimum wage, as well as a regional and a minimum wage purely for Moscow. Minimum wage in Moscow But it is worth remembering that if an employer has filed a reasoned refusal to apply the minimum wage to the Labor Inspectorate, then he has the right to pay his employees such a salary as he sees fit. Average OKVED salary in 2018 According to Rosstat and data obtained from Internet surveys, the average income level of residents of the northern capital of Russia in 20186 changed as follows: in January and February, the average salary in the city of St. Petersburg reached 31 thousand. The accountant needs to take into account that the replacement must necessarily lead to an increase in the amount of the benefit.
It is overtaken by the United States, Belgium, France, Germany, Norway, etc. According to official data, the average annual income of a Russian is comparable to that of a Swiss.
Difficulties and errors in determining the average Russian salary The all-Russian indicator is the “average temperature in the hospital”.
It varies significantly for different parts of the country and has errors in the calculation. Among the difficulties that do not allow determining the value 100% correctly are the following: 1. Different climatic zones on the territory of the country Wages in the northern regions are always higher than in the southern ones, because workers are entitled to bonuses and compensations for difficult environmental conditions. 2. The gap between the incomes of residents of small and large cities One specialty and one skill level will be evaluated differently in a large city, a regional center and a small village.
What affects the average salary? When calculating the average salary, Rosstat takes into account the following elements:
The modern methodology differs from the algorithm that existed earlier, when the “bare” salary was taken into account. To calculate the average salary, Rosstat uses information on the annual payroll received from domestic companies.
By the way, we recall that in June the All-Russian Public Opinion Center (VTsIOM) found out that at present, Russians are most worried about low salaries. The age category of the site is 12+ The average Russian salary for calculating alimony 2018 Determination of alimony arrears based on the average wage indicator is carried out on the basis of the following legislative acts: The size of the average salary in the regions of the Russian Federation can differ significantly.
Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site. All cases are very individual and depend on many factors.
But, unfortunately, the letter by mail was delivered a week later than the date of the invitation. Our organization operates with the Federal Law of June 19, 2000 No. 82-FZ "On the minimum wage", the legislation of Moscow (a tripartite agreement of December 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).
All-Russian classifier of types of economic activity (OKVED 2) - OK 029-2014 (NACE Rev. 2) Approved and put into effect by Order of Rosstandart dated January 31, 2014 N 14-st This grouping includes: - wholesale trade in fuel, lubricants, lubricants, oils such as: charcoal, coal, coke, wood, thinner gasoline, crude oil, crude oil, diesel fuel, gasoline, heating oil, heating oil, kerosene, liquefied combustible gases, butane and propane, lubricating oils and grease, refined oil products Code 46.71 OKVED 2 is included in the following branch of the classifier of types of economic activity (decoding of higher codes): G - Section “Wholesale and retail trade; repair of motor vehicles and motorcycles. 46 - Class "Wholesale trade, except for wholesale trade of motor vehicles and motorcycles".
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. Where to see the average salary in Russia in 2017 The average figures for 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.
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 (additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and on territories exposed to radioactive contamination and other compensation payments) and incentive payments (additional payments and bonuses 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 is not limited to a maximum amount.
The salary of employees consists of an 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 Download a handy cheat sheet "Why you will be called to the salary commission" Before going to the commission, make an explanation.
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.
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.
Does this mean that the average salary in our organization should correspond to the average salary of organizations participating in MTS? Did the Federal Tax Service of Russia mean this in the notification? Minimum wage or OKVED To date, there is not a single regulatory legal act that would establish an obligation for an employer, when determining the amount of salary, to be guided by the average monthly wage per employee by type of economic activity. Order No. ММ-3-06/ dated May 30, 2007 of the Federal Tax Service of Russia establishes 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.
From the article of the journal "Accounting. Taxes. Law" No. 33, September 2014 Tricky questions of inspectors that they ask on commissions (with ready-made answers)<… Зарплатные комиссии В зону риска попадают компании, сотрудники которых получают зарплату ниже МРОТ или среднеотраслевого уровня. А также организации, которые стали платить в бюджет меньше НДФЛ по сравнению с предыдущими периодами.
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 or the average level in the industry? 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.
For example, in the nuclear industry, the monthly tariff rate working I category should not be less than the value living wage able-bodied population of the constituent entities of Russia on whose territory the organizations are located (clause 6.2.2 of the Industry Agreement on Nuclear Energy, Industry and Science for 2015–2017). For commercial organizations industry agreements are obligatory only if they join them (Article 48 of the Labor Code of the Russian Federation). 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 be charged additional taxes (see, for example, letter of the Federal Tax Service of Russia for the Moscow Region of July 23, 2007 No. 18-19 / 0372, resolutions of the Federal Antimonopoly Service of the Volga District of October 16, 2008 No.
No. А55-1720/2008, Moscow District dated July 30, 2007
Type of economic activity Average salary (RUB) Agriculture, hunting and forestry 21,616 Fishing, fish farming 54,524 Mining 65,199 Manufacturing 35,018 Production and distribution of electricity, gas and water 37,657 Construction 32,295 Wholesale and retail trade; repair of vehicles, motorcycles, household and personal items 28,708 Hotels and restaurants 21,691 Transport and communications 40,061 Financial activities 73,209 Real estate transactions, rent and provision of services 43,830 Public administration and military security; social insurance 41,918 Education 29,008 Health care and provision of social services 29,552 Provision of other communal, social and personal services 31,546 Subscribe to our channel in Yandex.
Attention
KA-A41 / 7118-07, West Siberian District dated October 30, 2008 No. F04-6627 / 2008 (15063-A45-25)). However, appoint an exit tax audit may (Order of the Federal Tax Service of Russia dated May 30, 2007 No.
No. ММ-3-06/333).* From the article of the journal "Accounting. Taxes. Law" No. 14, April 2014 secure salaries We have presented the new industry average indicators for each type of activity in the table.* New safe salaries in the Urals region as of 01.01.14* How salaries will be checked salaries are called on the commission. But the inspectors have different reasons for calling on a commission.
1 Noskova A.R. one
1 Perm National Research Polytechnic University
The article is devoted to the analysis of indicators of the nominal average monthly wages of employees of organizations by type of economic activity in the Russian Federation. The average monthly wage is calculated by the Federal State Statistics Service on the basis of information received from organizations on the accrued wage fund and the average number of employees. The article highlights the territorial units of the Russian Federation with the highest and lowest average monthly wages. According to the all-Russian classifier, the types of economic activity are given. The comparison of the levels of the average monthly wages of the sectors of the economy in 2015 was made, the sectors with the highest and the lowest level of the average monthly wages were identified. It also shows the dynamics of the average monthly wage of the economy as a whole and those types of economic activities that are most covered by the employed population.
nominal average monthly wage
types of economic activity
dynamics of the average monthly salary
1. On the adoption and entry into force of OKVED: Resolution of the State Standard of Russia dated November 6, 2001 N 454-st (as amended on March 31, 2015). URL: http://www.consultant.ru/document/cons_doc_LAW_34086/ (date of access: 07/07/16);
2. Federal State Statistics Service. Employed population by type of economic activity. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/wages/labour_force (date of access: 07.07.16);
3. Federal State Statistics Service. Average monthly nominal accrued wages of employees of organizations by type of economic activity in the Russian Federation. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/wages (date of access: 07.07.16);
4. Federal State Statistics Service. The average monthly nominal accrued wages of employees in the economy as a whole in the constituent entities of the Russian Federation. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/wages (date of access: 07.07.16);
5. Yurkova T.I., Yurkov S.V. Economics of the enterprise./GACMiZ. Krasnoyarsk, 2006. - 116 p.
Labor is a commodity, and like any commodity, labor has a price. Wage is the amount of monetary remuneration paid to an employee for performing work over a certain period of time. Wages undoubtedly play a significant role, since they are the main source of income for most members of society.
The average monthly salary is calculated on the basis of information received from organizations about the fund of accrued wages and the average number of employees. The average monthly wage in the Russian economy as a whole for 2015 is 34,029.5 rubles. Moreover, the territorial unit with the highest average monthly wage is the Far Eastern Federal District, where the average monthly wage for 2015 is 43,164 rubles. In particular, the average monthly wage for the Chukotka Autonomous Okrug, which is part of this federal district, is 79,531 rubles, which is the highest average monthly wage throughout the country. The territorial unit with the lowest average monthly salary is the North Caucasian Federal District with the average monthly salary for 2015 of 21,720 rubles. The Republic of Dagestan, which is part of this federal district, has the lowest average monthly salary in the country in the amount of 19,239 rubles.
The Russian economy covers a wide range of economic activities, which, according to the classifier of economic activities (OKVED), form the following sectors:
· Agriculture, hunting and forestry (section A);
· Fishing, fish farming (section B);
· Mining (Section C);
· Manufacturing industries (section D);
· Production and distribution of electricity, gas and water (section E);
· Construction (section F);
· Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items (Section G);
· Hotels and restaurants (section H);
· Transport and communication (section I);
· Financial activity (section J);
· Operations with real estate, rent and provision of services (section K);
· Public administration and military security; social insurance (section L);
· Education (section M);
Health care and provision
social services (section N);
· Provision of other community, social and personal services (Section O).
The levels of average monthly wages of various sectors of the economy differ significantly, as can be seen in the histogram shown in Figure 1.
Rice. 1 - Levels of average monthly wages of types of economic activity in 2015
Based on the data for 2015, the largest average monthly salary falls on financial activities, it is 70,087.7 rubles, mining is also relatively highly valued, the average monthly salary of this sector of the economy is 63,695.3 rubles. The lowest average monthly salary in the amount of 19,721.1 rubles falls on agriculture, hunting and forestry. Moreover, the trend, the highest level of average monthly wages in financial activities, and the lowest level - in agriculture, hunting and forestry, has been maintained for more than 10 years.
According to the Federal State Statistics Service, the largest share of the employed population has been invariably in the manufacturing sector for 10 years. The share is decreasing from year to year, giving way to other sectors of the economy. If in 2006 the share of people employed in manufacturing was 18% of the total number of employed people, then in 2015 it is 14.3%. After manufacturing industries in 2015, a large share of the employed population was employed in the field of transport and communications (9.5%), education (9.2%), healthcare and social services (7.9%), construction (7.6%) .
Let us analyze the average monthly wages of workers in manufacturing, transport and communications, education, healthcare and social services, construction, since these sectors are most covered by the employed population. The level of the average monthly salary of workers in these types of economic activity is increasing from year to year, but at different rates. The dynamics of the average monthly salary of these sectors of the economy, as well as the economy as a whole in the period from 2006 to 2015, is shown in Figure 2.
Rice. 2 - Dynamics of the average monthly salary
Thus, in the period from 2006 to 2015, the average monthly salary of manufacturing industries increased by 3.12 times (up to 31,910.2 rubles), transport and communications - by 2.91 times (up to 38,982.2 rubles), education - 3.86 times (up to 26,927.8 rubles), healthcare and social services - 3.5 times (up to 28,179 rubles), construction - 2.76 times (up to 29,960 rubles). Moreover, in the sector of manufacturing industries, the largest average monthly wage belongs to the production of coke and petroleum products, it is 81,605.2 rubles, the smallest, in the amount of 15,757.6 rubles, to textile and clothing production.
In the economy as a whole, the nominal average monthly wage increased by 3.2 times by 2015. Its growth is also observed in 2016, as of April 2016, the average monthly salary of workers in Russia is 36,497 rubles.
Noskova A.R. ANALYSIS OF THE AVERAGE MONTHLY WAGE BY TYPES OF ECONOMIC ACTIVITY // International Student Scientific Bulletin.
– 2016. – № 2.;
URL: http://eduherald.ru/ru/article/view?id=16616 (date of access: 07.09.2018).
Updated as of February 22, 2017. The indicator of average wages by industry is of interest not only to employees, but also to employers. For the first, it provides information about the correspondence of their salary level to the average level within a particular professional area.
The employer, on the other hand, can conclude that it is necessary to index wages if it turned out to be below the industry average. 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. Where to see the average salary in Russia in 2017 The average figures for the country are calculated by the Federal State Statistics Service (Rosstat, formerly Goskomstat).
February 24 036 26 620 29 255 Mart 25 487 28 693 31 486 April 25 800 30 026 32 947 May 26 385 29 723 33 272 June 27 494 30 986 33 726 July 26 684 30 229 32 515 August 25 718 29 29 763 September September Sep 25,996 29,346 31,929 October 26,803 30,069 32,439 November 27,448 30,290 32,546 December 36,450 39,648 41,985 Dynamics of salaries according to official data - 2012 - 2013 - 2014 payments of a social nature) by type of economic activity in 2013 and 2014 is presented in the table below.
ImportantThe level of wages in 2014 is 9-10% higher than the level of wages in 2013. In what cases will the salary of your employees raise questions from the tax authorities?
Activities at the end of the financial year.
Wages by type of OKVED in 2018Average sectoral salary in 2018 by OKVED Leningrad region Salary level by OKVED in 2018 Important Content:
The value of the minimum wage in 2016 (by region) Dependence of the profitability of the business on the size of investments For this type of business, there is such a feature that with a high attendance of the entertainment center, the profitability of the business will be the greater, the larger the investments were invested in the project initially.
Home → Accounting advice → Remuneration Actual as of February 22, 2017 The indicator of average wages by industry is of interest not only to employees, but also to employers.
For the first, it provides information about the correspondence of their salary level to the average level within a particular professional area. The employer, on the other hand, can conclude that it is necessary to index wages if it turned out to be below the industry average.
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.
AttentionUrgent special issue
Download the special issue for free According to some industry agreements, the salary of employees already now should not be less than the living wage. For example, in the nuclear power industry, the monthly tariff rate for a worker of the 1st category should not be less than the subsistence minimum for the able-bodied population of the constituent entities of Russia on whose territory the organizations are located (p.
6.2.2 of the Industry Agreement on Nuclear Energy, Industry and Science for 2015-2017). For commercial organizations, industry agreements are obligatory only if they join them (Art.
48 of the Labor Code of the Russian Federation).
For commercial organizations, industry agreements are obligatory only if they join them (Article 48 of the Labor Code of the Russian Federation). The chief accountant advises: do not pay wages below the industry average wage established in your region (if such information is communicated to organizations). The organization will not charge additional taxes (see, for example, letter of the Federal Tax Service of Russia for the Moscow Region dated July 23, 2007 No.
No. 18-19/0372, regulations
Where to see the average salary in Russia in 2017 The average figures for 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. As of January 25, 2017, from the most up-to-date information on wages by industry, Rosstat officially posted information on the average nominal accrued wages of employees for a full range of organizations by type of economic activity in the Russian Federation for November 2016.
At the same time, it is indicated that the average salary of organizations in all industries in November 2016 amounted to 36,195 rubles. We talked about what nominal wages are in our separate consultation.
industry average salary
industry average salary in 2015
salary Lipetsk region
the size of the industry average for OKVED in 2017
industry average salary 2015
the size of the average industry salary in construction
industry average salary
the size of the industry average in 2015 Rosstat by type of activity
salary
the size of the average industry salary according to OKVED
Search by topic Industry average level by type of economic activity Where can I see these figures to orient at least ?? I'm going to cut you into little pieces.
Average salary. Call for payroll. The formula for calculating the average industry salary
Question: From the tax office came a demand for a call to the salary commission.
They said that the salary of employees is less than the industry average. Where can I see the size of the average industry salary by type of economic activity in the Moscow region? What is the tax formula for calculating this average salary? Where is the data taken? We ourselves would like to calculate and verify their data.
Answer: The average figures are calculated by the Federal State Statistics Service.
Payroll for the TSS and for the number of months in the reporting period.
The payroll includes the amount of remuneration accrued to employees in cash and non-monetary forms (including personal income tax and other deductions in accordance with the legislation of the Russian Federation) for the hours worked and not worked, compensation payments related to the mode of work and working conditions, additional payments and allowances, bonuses, one-time incentive payments, as well as payment for meals and accommodation, which is systematic.
The Rosstat website contains salary data up to March 2018 inclusive.
The data show that workers in the Chukotka Autonomous Okrug earn the most (almost 100,000 rubles).
And if in an organization the actual wages are taken into account in full when taxed by the unified social tax and personal income tax, the tax authorities will not have claims against such an organization. At the same time, it does not matter what forms of labor relations the organization uses - full-time employment of full-time employees or part-time work.
Answered by Andrey Kizimov,
Acting State Councilor of the Russian Federation, 3rd class, Candidate of Economic Sciences
"No, don't turn it on.
When filling out section 2, be guided by the date when personal income tax must be transferred to the budget. For holiday pay paid in September, the deadline is 1 October.
Reflect such vacation pay in section 2 of the calculation for the year.
Important
The sectors are noticeably smaller after 30 thousand rubles, which indicates a relatively small proportion of the population with wages above this level. Distribution of visitors by salary received in 2014: Salary ranges: - 5-10 thousand - 10-15 thousand - 15-20 thousand - 20-25 thousand - 25-30 thousand - 30-35 thousand - 35 -40 thousand - 40-45 thousand - 45-50 thousand - more than 50 thousand
The indicator of average wages by industry is of interest not only to employees, but also to employers.
Of course, the indicator of the average wage must be applied with some convention.
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.
As of January 25, 2017, from the most up-to-date information on wages by industry, Rosstat officially posted information on the average nominal accrued wages of employees for a full range of organizations by type of economic activity in the Russian Federation for November 2016.
Rosstat at www.gks.ru. As of January 25, 2017, from the most up-to-date information on wages by industry, Rosstat officially posted information on the average nominal accrued wages of employees for a full range of organizations by type of economic activity in the Russian Federation for November 2016. At the same time, it is indicated that the average salary of organizations in all industries in November 2016 amounted to 36,195 rubles.
We talked about what nominal wages are in our separate consultation.
The capital's statistics are positively affected by the presence in the region of such a legislative body as the State Duma.
Taxes and fees applicable in the Russian Federation
Tax legislation and clarifications of the Federal Tax Service of Russia
Pre-trial settlement of tax disputes
Judicial settlement of tax disputes
Submission of tax and accounting reports
Transfer pricing
Consolidated group of taxpayers
Russian Federation budget revenue classification codes administered by the Federal Tax Service in 2018
Taxation of citizens of the Russian Federation working abroad
Recycling collection
Taxation of non-profit organizations
Trading fee
Information about legal entities established in the territories of the Republic of Crimea and the city of Crimea
Info
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.
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.
Attention
In most cases, the assumptions of the tax authorities are confirmed during audits.
Moscow's tax authorities monitor all organizations in the city that pay low wages. At the same time, issues of increasing the taxable base for “salary” taxes are resolved by hearing the heads of organizations at a special Commission, sending written appeals to organizations, transferring materials to prefectures and the city labor inspectorate.
Thus, the functions of the tax authorities are not to increase wages for employees of organizations (there are organizations that regulate labor relations for this), but to remove hidden forms of remuneration from the shadow.
The level of wages in 2014 is 9-10% higher than the level of wages in 2013.
January set
Remuneration is the main component of the tax base for the unified social tax, personal income tax, as well as the base for calculating insurance premiums for mandatory pension insurance.
Therefore, under the close attention of the tax authorities are organizations with official salaries of employees below the industry average, where, as a rule, such wages are additionally paid unaccounted for in the tax base, that is, funds hidden from taxation.
Everyone understands the origin of unrecorded cash from an organization, and this situation will give the tax authorities reason to assume that organizations have tax violations not only on “salary” taxes.
Data published by the Federal Tax Service of Russia on the tax burden, on the basis of which the tax service determines who will be audited. Tax burden data are published annually in Appendix 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 /
The tax burden by type of economic activity is annually calculated by the Federal Tax Service of the Russian Federation (FTS RF) and published in Appendix 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/ "On Approval of the Concept for the Planning System for Field Tax Audits".
The tax burden is used by the Federal Tax Service of the Russian Federation as one of the criteria for the appointment of an on-site tax audit. So, if the actual tax burden of the taxpayer is significantly lower than the industry average, then the tax authority considers this as a suspicious sign and may conduct a tax audit (see Tax burden).
Tax burden analysis is a part of Tax Benchmarking - comparison of the tax indicators of an organization (taxpayer) with those of other companies in the industry or the relevant market.
In 2017, the tax burden for 2016 is known. The fact is that the tax burden is calculated after the processing of tax returns and financial statements for the calendar year. The Federal Tax Service receives tax returns and financial statements for the calendar year by the end of March of the following year. Then the Federal Tax Service of the Russian Federation processes these data and by the beginning of May of the next year publishes the Tax Burden by Type of Economic Activity for the calendar year (for example, in May 2017, the tax burden for 2016 is published).
Tax burden by type of economic activity in 2016*
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.
Income tax for 2015.
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 2017 in the form of a table:
Note that from the literal meaning of par.
Clause 1, paragraph 5 of the Publicly Available Risk Assessment Criteria implies that one should be guided by data on salaries for the subject as a whole. This information can also be found in the attached files.
Income tax for 2015.
From July 1, 2017, the minimum wage will be increased by the forecast inflation rate of 4%, said Maxim Topilin, head of the Ministry of Labor, earlier. The increase will affect 0.89 million workers, 72% of whom are employed in state municipal institutions. When calculating gray wages, the tax authorities are guided by the cost of living and the minimum wage.
Industry-average salary “salary” commissions: how to protect wages An employee violated the hospital regime.
and agreements on social partnership in the sphere of labor
2 tbsp. 46 of the Labor Code of the Russian Federation). Thus, in accordance with labor legislation, the employer is obliged to comply with the minimum wage requirements established by the relevant federal law, the collective agreement, as well as the agreement on social partnership, if such an agreement is obligatory for the employer in accordance with Articles 48, 133.
administration and military security; social
Documents should be prepared that confirm the fact of accrual and payment of wages, which is not less than the size established in the region for the industry. The ideal option is to provide a copy of the staffing table. PFR has updated the program for the preparation of SZV-M The website of the Pension Fund contains the latest versions of free programs for the preparation and verification of reporting documents submitted to the fund.
and agreements on social partnership in the sphere of labor (part 2 of article 46 of the Labor Code of the Russian Federation). Thus, in accordance with labor legislation, the employer is obliged to comply with the minimum wage requirements established by the relevant federal law, the collective agreement, as well as the agreement on social partnership, if such an agreement is obligatory for the employer in accordance with Articles 48, 133.
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. As of January 25, 2017, from the most up-to-date information on wages by industry, Rosstat officially posted information on the average nominal accrued wages of employees for a full range of organizations by type of economic activity in the Russian Federation for November 2016. At the same time, it is indicated that the average salary of organizations in all industries in November 2016 amounted to 36,195 rubles. We talked about what nominal wages are in our separate consultation.
The capital's statistics are positively affected by the presence in the region of such a legislative body as the State Duma. The official salary of a State Duma deputy in 2016 is 383,972 rubles. But the crisis did not bypass anyone: the deputy's salary decreased by 6.7% compared to the previous year.
And how is it in Russia? Comparative analysis of the average level of salaries in the country confirms the trend towards an increase in the gap between the province and the center. In peripheral regions, there is not only a drop in income, but also an increase in the number of unemployed: in 67 constituent entities of the Russian Federation, an increase in unemployment by 0.8% was noted in the second or third week of December.
For review, we offer a summary of the average monthly income of employees employed in the following areas (according to the first half of 2016):
Health care workers on average receive 28,600 rubles.
February 24 036 26 620 29 255 Mart 25 487 28 693 31 486 April 25 800 30 026 32 947 May 26 385 29 723 33 272 June 27 494 30 986 33 726 July 26 684 30 229 32 515 August 25 718 29 29 763 September September Sep 25,996 29,346 31,929 October 26,803 30,069 32,439 November 27,448 30,290 32,546 December 36,450 39,648 41,985 Dynamics of salaries according to official data - 2012 - 2013 - 2014 payments of a social nature) by type of economic activity in 2013 and 2014 is presented in the table below. The level of wages in 2014 is 9-10% higher than the level of wages in 2013.
January set
Please, if possible, indicate the name of your place of work: the names of LLC / OAO, numbers of schools, medical institutions, etc., so that we and other visitors can see that the numbers and places of work are real, and not taken from the ceiling. We thank you for your opinion! Share information with your friends: Visitor comments If you have thoughts and opinions of your own, please express them in the comments.
rubles. Based on this, the salary of 15 thousand rubles can be approximately considered average. The sectors are noticeably smaller after 30 thousand rubles, which indicates a relatively small proportion of the population with wages above this level. Distribution of visitors by salary received in 2014: Salary ranges: - 5-10 thousand - 10-15 thousand - 15-20 thousand - 20-25 thousand - 25-30 thousand - 30-35 thousand - 35 -40 thousand - 40-45 thousand - 45-50 thousand - more than 50 thousand
The indicator of average wages by industry is of interest not only to employees, but also to employers. For the first, it provides information about the correspondence of their salary level to the average level within a particular professional area. The employer, on the other hand, can conclude that it is necessary to index wages if it turned out to be below the industry average.
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.
As of January 25, 2017, from the most up-to-date information on wages by industry, Rosstat officially posted information on the average nominal accrued wages of employees for a full range of organizations by type of economic activity in the Russian Federation for November 2016. At the same time, it is indicated that the average salary of organizations in all industries in November 2016 amounted to 36,195 rubles.
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 2016 in the form of a table:
The first place among the regions in terms of wages in 2017 was taken by Chukotka Autonomous Okrug with an indicator in 92452 ruble. Growth compared to last year is more than 10 thousand rubles. In second place is the Yamalo-Nenets a. about. (80876 rubles) Moscow moved up one position. Average salary here 73846 rub. (+7911 compared to 2016) and this is the third place in the ranking among the regions.
The smallest salaries are still in Dagestan - 19633 rubles. Although here there is an increase + 944 rubles. The gap between the first and last place has increased - now it is 4.7 times.
In the country as a whole, the average salary in 2017 is 35845 rubles. This is 1834 rubles more than in 2016.
If you think that the amount of wages is an internal affair of you and your employees, then you are mistaken. The point is not only that the state stands guard over the labor rights of workers (the first of which is the right to a normal salary), but also that contributions to funds and personal income tax from wages go to the budget and social security of citizens. The state will fight in every way to ensure that the official wages of workers correspond to the real incomes they receive.
The reasons why employers hide the real salaries of their employees are understandable. The higher the salary, the greater the amount of insurance premiums for employees that employers pay at their own expense. Employees also often keep silent about their salaries in envelopes - firstly, because they want to keep their job, and secondly, to pay less income tax.
Often, the tricks of employers when trying to hide the real amounts of salaries are sewn with white thread and have long been known to tax authorities. Here are the top 10 suspicious facts that, according to the tax authorities, directly or indirectly indicate that the employer pays gray wages.
Such questions are asked not only during desk audits, but also at the so-called tax commissions. Although tax commissions are not established by law as a means of control over taxpayers, they are held regularly. The regulations of tax commissions and the selection of taxpayers for them can be found in the letter of the Federal Tax Service dated July 17, 2013 No. AC-4-2 /
The Commission does not make a decision on bringing to responsibility, but only offers the taxpayer recommendations to increase the growth of tax deductions. If the situation does not improve, the organization becomes a real candidate for an on-site audit, which, according to the reports of the tax authorities themselves, is not without charges and sanctions.
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 engaged in testing building materials (OKVED 74.30.6), the number of people is 10, 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. The salary of employees consists of an 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?
Download the handy cheat sheetWhy you will be called to the salary commission">>>
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 labor standards (labor duties) should not be less than minimum size wages (SMIC). The size of the federal minimum wage from January 1, 2016 is 6204 rubles. per month (Article 133 of the Labor Code of the Russian Federation, Article 1 of the Law of December 14, 2015 No. 376-FZ). However, regional agreements on the minimum wage in the constituent entities of the Russian Federation may establish a different value, which may be higher than the federal one (Article 133.1 of the Labor Code of the Russian Federation). *
The minimum wage should not be less than the subsistence minimum for the able-bodied population (Article 133 of the Labor Code of the Russian Federation). 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. (clause 1 of the Decree of the Government of the Russian Federation of November 30, 2015 No. 1291). The procedure and terms for raising the minimum wage must be determined by a special law (Article 421 of the Labor Code of the Russian Federation). So far there is no such law.
According to some industry agreements, the salary of employees should not be less than the subsistence minimum already now. For example, in the nuclear industry, the monthly tariff rate for a worker of the 1st category should not be less than the subsistence minimum for the able-bodied population of the constituent entities of Russia on whose territory the organizations are located (clause 6.2.2 of the Industry Agreement on Nuclear Energy, Industry and Science for 2015–2017). For commercial organizations, industry agreements are obligatory only if they join them (Article 48 of the Labor Code of the Russian Federation).
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, letter of the Federal Tax Service of Russia for the Moscow Region of July 23, 2007 No. 18-19 / 0372, resolutions of the Federal Antimonopoly Service of the Volga District of October 16, 2008 No. A55-1720 / 2008, of the Moscow District of 30 July 2007 No. KA-A41 / 7118-07, West Siberian District dated October 30, 2008 No. F04-6627 / 2008 (15063-A45-25)). However, they can appoint an on-site tax audit (Order of the Federal Tax Service of Russia dated May 30, 2007 No. ММ-3-06/333).*
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*
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
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.*
The average salary by industry is the approximate income of one employee in this field of activity, calculated taking into account wages in different regions.
The average salary according to OKVED shows how much you can earn in a particular industry. For individuals this gives an idea of the profitability of the profession of interest. Organizations need this information in order to avoid the attention of the tax office.
The level of salary according to OKVED shows the possibilities of the industry. The more you can earn, the more money organizations are able to allocate wages. Accordingly, more taxes will go to the budget.
The Federal Tax Service in its Order No. MM-3-06 / [email protected] dated 30.05.2007 explains how field inspections are planned. In Appendix 2, the agency provides risk criteria, that is, those that are more likely to attract the attention of inspectors.
And under the fifth number is such a criterion as the average monthly wage per employee is lower than the industry average. In accordance with the same paragraph, having discovered such a feature of the organization, the Federal Tax Service will take a closer look at it. First of all, it will check whether there were complaints about salaries “in envelopes” and about employment without proper registration.
The average salary in the industry is not a legislative norm, but only a guideline. For the very fact of remuneration below its level, the employer cannot be held liable. Business conditions are not the same for everyone, and individual firms may have good reasons to save on payroll.
The tax authorities are not interested in low salaries, but in the hidden parts of payments. And if wages for a long time do not reach the average in their field, the following factors can indicate them:
We must not forget that the Federal Tax Service has access to bank cards. She can check what amounts are coming into the accounts of employees at the same time.
The indicators can be found in the public domain. On the one hand, the Federal Tax Service knows what to compare with, on the other hand, the organization is aware of the limits of reduction.
Industry-specific data are published on official resources - the Rosstat website (for the whole country) and its regional subdomains. Obviously, in Moscow and Voronezh, even within the same sphere of activity, they cannot pay the same.
To find out specific figures by type of activity, you need to follow the link above and select “Average monthly wages of employees by type of economic activity in the Russian Federation in 2013-2018” in a long list of various reports. The table is available for download and further study.
