Average wages by industry. Where to get data on the average wages in the industry by type of economic activity in the Moscow region

Average salary by industry is the approximate income of one employee in this field of activity, calculated taking into account salaries 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. The organization needs this information in order to avoid the attention of the tax office.

What worries the Federal Tax Service

The salary level according to OKVED shows the industry's capabilities. The more you can earn, the more money organizations are able to direct to pay. Accordingly, the budget will receive more taxes.

FTS in its Order No. MM-3-06 / [email protected] from 30.05.2007 explains how it plans on-site checks... In Appendix 2, the agency lists the risk criteria, that is, those that are most likely to attract the attention of inspectors.

And under the fifth number is such a criterion as the average monthly wage per employee below the industry average. In accordance with the same paragraph, having found such a feature behind the organization, the Federal Tax Service will take a closer look at it. First of all, he will check whether there have been any complaints about wages "in envelopes" and about employment without proper registration.

How the tax office will detect violations

Average salary in the industry - not legislative norm, but only a landmark. The employer cannot be held liable for the very fact of wages below its level. Business conditions are not the same for everyone, and individual firms may have good reason 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 point to them:

  1. Lack of staff turnover. If these are not temporary difficulties, but a common occurrence, workers would have left for more profitable places long ago. If they stay, then they are paid extra for it.
  2. Inconsistency real income and personnel costs. This is usually revealed if the accountant is not too experienced in financial fraud. For example, with gray salary, he settled the issue "in favor of the company", and charged the income tax honestly. The Federal Tax Service compared the data and came to the conclusion that the payroll accounts for too small a share of income or it is completely reduced. And if this continues for several years, verification is inevitable.
  3. The same salaries for positions of different qualifications. This happens if the employer officially shows rates in the amount of the minimum wage, and pays the rest "in an envelope". In the eyes of the inspector, it is very strange if the archivist and the financial manager receive the same.

We must not forget that the Federal Tax Service has access to bank cards... She can check what amounts are credited to employees' accounts at the same time.

Where is the average industry salary recorded in 2018 according to OKVED

Indicators can be found in open access... On the one hand, the Federal Tax Service knows what to compare with, on the other hand, the organization is aware of the reduction limits.

Industry data are published on official resources - the Rosstat website (for the country as a whole) and its regional subdomains. Obviously, in Moscow and Voronezh, even within the same field of activity, they cannot pay the same amount.

To find out specific figures by type of activity, by clicking on the link above, in the long list of various reports, select "Average monthly wages of employees by type economic activity v Russian Federation in 2013-2018 ". The table is available for download and further study.

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Lawyer Important Topic: analysis of the activities of a motor transport enterprise (for example, "NPATP" LLC) Attention Clerk.Ru Accounts department General accounting Wages and personnel records Average level of salaries by type of economic activity PDA View Full Version: Average level of salaries by type of economic activity Tanyok 20.07. 2007, 12:36 We received a letter from the tax office with a request to substantiate the level of wages, since

Industry average salary for accountants

Dismissal of the parent of a disabled child: there are peculiarities In the case when the organization plans to reduce the staff and, among others, the employee who is the parent of the disabled child fell under this reduction, the date of his dismissal may have to be postponed or kept for him altogether 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 current period is possible only if two conditions are met.< … 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-sole founder.

So, for such persons you need to pass both SZV-M and SZV-STAGE!< …

Average salary by industry

By order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 /, publicly available criteria were established self-assessment risks for taxpayers. Average wages in the industry by type of economic activity In the capital, there is a dynamic growth in the average wage level relative to 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 by 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 size is established.

Are the wages below the industry average? letter from ifns. what to do?

Attention

The salary of employees consists of an official salary, which is approximately the same for all (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 to find the industry average salary and how to prepare for this challenge? Answer Before going to the commission, make up the explanations. Explanations should be drawn up on the company's letterhead and signed by the manager.

Explain low salaries not difficult. 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 average.

All these arguments can be confirmed by a copy of the staffing table and the regulation on remuneration.

Average salary in the industry

The purpose of the commission is to force the company to abandon envelope salaries. And accordingly increase the income on personal income tax. * Deadline for drawing up the document Explanations must be drawn up before going to the commission. What must be in the document It is necessary to draw up explanations on the company's letterhead and sign with the manager.


Low wages are not hard to explain. 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 average. All these arguments can be confirmed by a copy of the staffing table and the regulation on remuneration. Low salaries can also be explained by temporary difficulties: falling demand, shrinking market, crisis. * COMMON ERROR Sometimes, due to fear of commission, a company significantly raises the level of salaries.

Salary by type of economic activity 2017

<… Зарплатные комиссии В зону риска попадают компании, сотрудники которых получают зарплату ниже МРОТ или среднеотраслевого уровня.

And also 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 abandon envelope salaries. And accordingly increase the income of personal income tax to the budget. * WHAT THE TAXES ASK FOR - Why is the salary in the company lower than the minimum wage or the average level in the industry? There may be several reasons. Low wages are not hard to explain. 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 average.

  • 2013 - 29 792 rubles.
  • 2011 - 23,369.2 rubles.
  • 2009 - 18 637.5 rubles.

Statistics show that the growth rate of the average wage has slowed down somewhat, which is due to the crisis in the economy and the depreciation of the national currency. The average wage rate is of little informative value for the layman. The figure of his labor income can differ significantly from the statistical one, both upward and downward. It all depends on the profession, region of residence, size of the settlement. Rosstat data show that the values ​​of the average salary in the regions of the country differ significantly.

Average salary in Russia in 2018

Attention

In practice, this postulate is not observed: 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 established by federal laws, in 2018 it is 9,489 rubles.

The legislation reserves the right to the authorities of the constituent entities of the Russian Federation to establish their own "minimum wage", which will be no less federal value. 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 Average salary in Russia: current indicator and dynamics According to Rosstat, the average salary for 2017 in Russia was 35,845 rubles. This is a higher figure compared to the data of previous years. For example, consider the values ​​of previous periods:

Average salary by industry

Average salary in Russian regions in 2018 Subjects of the Russian Federation Average monthly salary, rubles Russian Federation 40766 Central Federal District 49390.41 Belgorod Region 30775.93 Bryansk Region 23454.24 Vladimir Region 25687.98 Voronezh Region 29410.87 Ivanovo Region 23826.53 Kaluga region 30527.74 Kostroma region 25439.78 Kursk region 25687.98 Lipetsk region 27797.62 Moscow region 47901.25 Oryol 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 30,031.35

Wage

Based on this, the salary of 15 thousand rubles can be approximately considered average. The sector is noticeably smaller after 30 thousand rubles, which indicates a relatively small share of the population with salaries 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 - over 50 thousand
Are there laws that stipulate that employees (literally - the level of the average monthly wages per employee) is determined by the type of economic activity? Our OKVED - 60.21.11. In 2008 we joined the Moscow Transport Union (MTS).

Average salary in Russia and other countries of the world in 2018

Ignoring directives from above entails the imposition of administrative responsibility on the company. An increase in 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 favorable effect on the living standards 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.

Average Russian wages 2018 Rosstat

The salaries of citizens with the same specialty, qualifications and experience differ by regions of the country and by localities. The final amount of monetary remuneration depends on the balance of supply and demand in the local labor market and a number of subjective factors. Average monthly salary by specialty and industry The size of a citizen's income depends on his specialty and position.


Statistics show that the largest income in Russia is received by representatives of the following industries:

  • energy - 80 thousand rubles;
  • financial activities - up to 73 thousand rubles;
  • extraction of minerals - about 65 thousand rubles;
  • fish farming - 65 thousand rubles;
  • real estate transactions - 43 thousand rubles;
  • transport - 40 thousand rubles.

According to official statistics, in 2016-2017.

Salaries in Russia

In Russia, there is a general minimum wage, as well as a regional and a minimum wage strictly in Moscow. Minimum wage in Moscow But it is worth remembering that if the employer has submitted a motivated 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 wages by okVED in 2018 According to Rosstat and data obtained from Internet surveys, the average income of residents of the northern capital of Russia in 20186 changed as follows: in January and February, the average wage in the city of St. Petersburg reached 31 thousand. The accountant must 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 a hospital”.

It varies significantly for different parts of the country and has calculation errors. Among the difficulties that do not allow to determine the value 100% correctly include the following: 1. Different climatic zones in 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 natural conditions. 2. The gap between the incomes of residents of small and large cities One specialty and one skill level will be assessed differently in a large city, regional center and small village.

Average salaries in the world

  • 1 What affects the average salary?
  • 2 Average salary in the Russian Federation: current indicator and dynamics
  • 3 Difficulties and errors in determining the average Russian salary
  • 4 Average monthly salary by specialty and industry
  • 5 Prospects for changes in the average salary in the Russian Federation

What affects the average salary? When calculating the average salary, Rosstat takes into account the following elements:

  • salaries of employees;
  • bonus payments;
  • compensation and allowances;
  • social payments from employing firms.

The current methodology differs from the previous algorithm, when the “bare” salary was taken into account. To calculate the average wage rate, Rosstat uses information on the annual payroll received from domestic companies.

By the way, let us remind you that in June the All-Russian Public Opinion Center (VTsIOM) found out that at present Russians are most worried about low salaries. Age category of the site 12+ Average Russian salary for calculating alimony 2018 Determination of the alimony arrears based on the average salary indicator is carried out on the basis of the following legislative acts: Average salary in the regions of Russia The average salary in the Russian Federation is 27,339 rubles as of 01.01.2018. The average salary in the regions of the Russian Federation may differ significantly.

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website. All cases are very individual and depend on many factors.

But, unfortunately, the letter in the mail was delivered a week after the date of the invitation. Our organization operates with the Federal Law of 19.06.2000 No. 82-FZ "On the Minimum Wage", the legislation of the city of Moscow (tripartite agreement of 24.12.2008, 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 wage per employee) is determined by the type of economic activity? Our OKVED - 60.21.11. In 2008 we joined the Moscow Transport Union (MTS).

Average level of wages in the industry in 2016 by okved

All-Russian Classifier of Economic Activities (OKVED 2) - OK 029-2014 (NACE Rev. 2) Approved and put into effect by Rosstandart Order of 31.01.2014 N 14-st This group includes: - wholesale trade in fuel, lubricants, lubricants, oils , such as: charcoal, coal, coke, firewood, solvent gasoline, crude oil, crude oil, diesel fuel, gasoline, fuel oil, heating oil, kerosene, LPG, butane and propane, lubricating oils and grease, refined petroleum products Code 46.71 OKVED 2 is included in the following branch of the classifier of types of economic activities (interpretation of the higher codes): G - Section “Wholesale and retail trade; repair of motor vehicles and motorcycles ". 46 - Class "Wholesale trade, except wholesale trade in motor vehicles and motorcycles".

Average salary in the industry

Of course, the average wage indicator should be used 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 employee actually depends on these specific conditions and factors. Where can I see the average salary in Russia in 2017 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 reports provided by organizations and individual entrepreneurs. Official statistics are posted on the Rosstat website at www.gks.ru.

Newforms.rf

These are 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 deviating from normal, work in special climatic conditions and on territories exposed to radioactive contamination, and other compensatory payments) and incentive payments (additional payments and incentive payments, 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 the maximum amount.

The salary of employees consists of an official salary, which is approximately the same for all (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 to find the industry average salary and how to prepare for this challenge?

Salary level by type of economic activity 2018

Answer Download a handy cheat sheet "Why you will be called to the salary commission" Before going to the commission, make up an explanation.
Explanations should be drawn up on the company's letterhead and signed by the manager. Low wages are not hard to explain. 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 average.

Average salary by industry

This means that ordering from the bank is more convenient once. - Why did the employee come to you for a lower salary than he received before? The company has no obligation to keep track of the employee's salary at the previous place of work. The employee himself has the right to choose where to work. So, he was satisfied with the conditions of the new employer of the company.

For example, opening hours, location, benefits package, etc. - Why does your organization give out so much cash on account? Tax officials suspect that the company is using 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? Was this what the Inspectorate of the Federal Tax Service of Russia had in mind in the notification? Minimum wage or OKVED To date, there is not a single normative legal act that would establish the obligation for the employer, when determining the amount of wages, to be guided by the average monthly wage per employee by type of economic activity. Order of the Federal Tax Service of Russia No. MM-3-06 / dated May 30, 2007 established public criteria for self-assessment of risks for taxpayers. This document says that if the tax burden of the taxpayer is below its average level for business entities in a particular industry (type of economic activity), it 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 abandon envelope salaries. And accordingly increase the income of personal income tax to the budget. * WHAT THE TAXES ASK FOR - Why is the salary in the company lower than the minimum wage or the average level in the industry? There may be several reasons.

Low wages are not hard to explain. 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 average.
For example, in nuclear power, the monthly wage rate of a worker of the 1st category should not be less than living wage able-bodied population of the constituent entities of Russia, on the territory of which the organizations are located (clause 6.2.2 of the Sectoral Agreement on Nuclear Energy, Industry and Science for 2015–2017). For commercial organizations sectoral agreements are binding only if they join them (Article 48 of the Labor Code of the Russian Federation). The chief accountant advises: do not pay salaries below the average industry earnings established in your region (if such information is communicated to organizations). The organization's taxes will not be charged additionally (see, for example, the letter of the Federal Tax Service of Russia for the Moscow Region dated July 23, 2007 No. 18-19 / 0372, resolutions of the FAS of the Volga District of October 16, 2008 No.

No. A55-1720 / 2008, Moscow District dated July 30, 2007
Type of economic activity Average salary (rubles) Agriculture, hunting and forestry 21 616 Fishing, fish farming 54 524 Mining 65 199 Manufacturing 35018 Production and distribution of electricity, gas and water 37 657 Construction 32 295 Wholesale and retail trade; repair of motor vehicles, motorcycles, household goods and personal items 28 708 Hotels and restaurants 21 691 Transport and communications 40 061 Financial activities 73 209 Operations with real estate, 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 of 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. MM-3-06 / 333). * From the article of the journal "Accounting. Taxes. Pravo" No. 14, April 2014 Safe wages have been updated in the Urals New industry averages for each type of activity, we presented in the table. * New safe wages in the Ural region as of 01.01.14 * How salaries will be checked In a survey of eight Ural departments of the Federal Tax Service, we found out that tax authorities in all these regions pay attention to the salaries of employees and, at low salaries, call them commission. But the reasons for calling the commission are different for the inspectors.

1 Noskova A.R. 1

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 based on information received from organizations about the accrued wages 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 activities are given. A comparison was made of the levels of average monthly wages of the sectors of the economy in 2015, the sectors with the highest and lowest levels of average monthly wages were identified. It also shows the dynamics of the average monthly wages of the economy as a whole and those types of economic activities that are most covered by the employed population.

nominal average monthly wage

economic activities

dynamics of average monthly wages

1. On the adoption and implementation of OKVED: Resolution of the Gosstandart of Russia dated 06.11.2001 N 454-st (as amended on 31.03.2015). 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 accessed: 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 accessed: 07.07.16);

4. Federal State Statistics Service. 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 accessed: 07.07.16);

5. Yurkova T.I., Yurkov S.V. Economy of the enterprise. / GATsMiZ. Krasnoyarsk, 2006 .-- 116 p.

Labor is a commodity, and like any commodity, labor has a price. Salary is the amount of monetary compensation paid to an employee for performing work over a period of time. Wages undoubtedly play a significant role, since they are the main source of income for most members of society.

Average monthly wages are calculated on the basis of information received from organizations about the accrued wages fund 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 salary is the Far Eastern Federal District, where the average monthly salary for 2015 is 43,164 rubles. In particular, the average monthly salary for the Chukotka Autonomous Okrug, which is part of this federal okrug, is 79,531 rubles, which is the highest average monthly salary in the entire country. The territorial unit with the lowest average monthly salary is the North Caucasian Federal District, with an average monthly salary of 21,720 rubles for 2015. The Republic of Dagestan, which is part of this federal district, has the lowest average monthly wage in the country in the amount of 19,239 rubles.

The Russian economy covers a wide range of types of economic activities, which, according to the classifier of types of economic activities (OKVED), form the following sectors:

· Agriculture, hunting and forestry (section A);

· Fishing, fish farming (section B);

· Extraction of minerals (section C);

· Manufacturing (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 goods and personal items (section G);

· Hotels and restaurants (section H);

· Transport and communications (section I);

· Financial activities (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);

Healthcare and provision
social services (section N);

· Provision of other community, social and personal services (Section O).

The levels of average monthly wages in different 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 activities in 2015

Based on the data for 2015, the highest average monthly salary falls on financial activities, it is 70,087.7 ​​rubles, mining is also relatively highly valued, the average monthly salary in this sector of the economy is 63,695.3 rubles. The smallest average monthly wage in the amount of 19,721.1 rubles is accounted for by agriculture, hunting and forestry. Moreover, the trend of the highest level of average monthly wages in financial activities, and the lowest level in agriculture, hunting and forestry, has been continuing for more than 10 years.

According to the Federal State Statistics Service, the largest share of the employed population has been 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 employed population, then in 2015 it is 14.3%. After processing industries in 2015, a large share of the employed population is employed in 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, health care and the provision of social services, construction, since it is these sectors that are most covered by the employed population. The level of average monthly wages of workers in these types of economic activities is increasing from year to year, but at different rates. The dynamics of the average monthly wages in 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 average monthly wages

Thus, in the period from 2006 to 2015, the average monthly wages in manufacturing increased by 3.12 times (up to 31,910.2 rubles), in the transport and communications sector - 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 manufacturing sector, 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, belongs to the textile and clothing industry.

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 wage of workers in Russia is 36,497 rubles.

Bibliographic reference

A.R. Noskova ANALYSIS OF THE AVERAGE MONTHLY WAGE BY ECONOMIC ACTIVITY // International Student Scientific Bulletin.

Average salary by industry

– 2016. – № 2.;
URL: http://eduherald.ru/ru/article/view?id=16616 (date accessed: 09/07/2018).

Actual on: February 22, 2017 The indicator of average wages by industry is of interest not only to employees, but also to employers. For the former, it provides information on the correspondence of their wages to the average level within a particular professional field.

Salary by type of economic activity

The employer, on the other hand, can conclude that it is necessary to index wages if they are below the industry average. Of course, the average wage indicator should be used 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 employee actually depends on these specific conditions and factors. Where can I see the average salary in Russia in 2017 Average indicators across the country are calculated by the Federal State Statistics Service (Rosstat, formerly Goskomstat).

Average salary in the industry

February 24 036 26 620 29 255 March 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 29 226 30 763 September 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 Average monthly accrued wages (excluding payments of a social nature) by type of economic activity in 2013 and 2014 is presented in the table below.

Important The level of salaries in 2014 is 9-10% higher than the level of salaries in 2013. When will the salary of your employees raise questions from the tax authorities?

  • December 14, 2017 / Internet State, budgetary, autonomous institutions: Features and innovations of the formation of the annual financial statements of 2017.

Activities for the end of the financial year.

Average salary by industry

Salary by type of OKVED in 2018 Average industry salary in 2018 by OKVED Leningrad region Salary level by OKVED in 2018 Important Content:

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Mrot value in 2016 (by region) Dependence of business profitability 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 investments were initially made in the project.

Average salary by OKVED codes in Moscow

Home → Accounting consultations → Labor remuneration Actual on: February 22, 2017 The indicator of average wages by industry is of interest not only to employees, but also to employers.
For the former, it provides information on the correspondence of their wages to the average level within a particular professional field. The employer, on the other hand, can conclude that it is necessary to index wages if they are below the industry average.

Of course, the average wage indicator should be used 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 employee actually depends on these specific conditions and factors.

Average industry wages by type of economic activity

Attention Urgent Special

  1. The procedure for calculating average earnings has been changed
  2. In May, due to the new minimum wage, recalculate payments to employees
  3. Chief accountants ordered to pay the debts of the company
  4. The sun allowed accountants to lose sick leaves

Download the special issue for free According to some industry agreements, the salary of employees should not be less than the subsistence level even now. For example, in nuclear power, the monthly wage rate of a worker of the 1st category should not be less than the subsistence minimum of the working-age population of the constituent entities of Russia, on the territory of which the organizations are located (p.

6.2.2 Sectoral agreement on nuclear energy, industry and science for 2015-2017). For commercial organizations, sectoral agreements are binding only if they join them (Art.
48 of the Labor Code of the Russian Federation).

Average industry salary in 2016 by okved

For commercial organizations, sectoral agreements are binding only if they join them (Article 48 of the Labor Code of the Russian Federation). The chief accountant advises: do not pay salaries lower than the average industry earnings established in the territory of your region (if such information is communicated to the organizations). The organization will not charge additional taxes (see, for example, the letter of the Federal Tax Service of Russia for the Moscow Region dated July 23, 2007 No.
No. 18-19 / 0372, regulations

Average industry salary in 2017 by type of activity

Where can I see the average salary in Russia in 2017 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 reports provided by organizations and individual entrepreneurs.

Official statistics are posted on the Rosstat website at www.gks.ru. As of 01/25/2017, from the most relevant information on wages by industry, Rosstat officially published information on the average nominal gross wages of employees for the 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 was 36,195 rubles. We talked about what nominal wages are in our separate consultation.

Average salary in the industry. Call to the salary commission. The formula for calculating the average wage in the industry

Question: From the tax office came a demand to call the salary commission. They said that employees' salaries are less than the industry average. Where can I see the average wages in the industry by type of economic activity in the Moscow Region? What is the formula used by the tax authorities to calculate this average salary? Where do they get the data? We ourselves would like to calculate and verify their data.

Answer: there is no requirement in the TC to set wages above the industry average. But it's safer to stick to the industry average.

Average indicators are calculated by the Federal State Statistics Service. These indicators are calculated based on the processing of static reports provided by organizations and individual entrepreneurs and they are available on the website of the Federal State Statistics Service itself - http://www.gks.ru/ along with methodological explanations for the calculation.

Also, keep in mind that the current legislation does not enshrine the employer's obligation to maintain employee wages at a level not lower than the industry average. Accordingly, inspectors (both tax and labor) are not entitled to impose sanctions for the fact that salaries are paid below the industry average. However, tax authorities can be held accountable for the fact of paying a gray salary. And the fact that your salary is below the industry average is, in their opinion, a reason to believe that you are paying your salary "in an envelope."

Justification

Letter of the Federal Tax Service of Russia for Moscow dated 08.08.2007 No. 15-08 / 075418 "On monitoring organizations with low wages (extraction)"

The tax authorities of Moscow are currently carrying out active work to identify organizations operating under "shadow" salary payment schemes. "Shadow" or "gray" wages, the tax authorities call non-taxable payments to workers - unofficial wages issued "in envelopes", insurance premiums and annuities paid through insurance companies, and a number of other forms of hidden wages. Such schemes allow organizations to avoid paying the unified social tax, insurance premiums for compulsory pension insurance and personal income tax. By evading payment of these taxes and contributions, organizations not only deceive the state, but also worsen the social security of their employees. Indeed, the size of the future pension of working citizens, the payment of sick leave, including for pregnancy and childbirth, the amount of tax deductions when an employee buys an apartment or the cost of teaching his children depends on the size of the official salary.

Labor remuneration is the main component of the tax base for the unified social tax, personal income tax, as well as the basis for calculating insurance contributions for compulsory pension insurance.

Therefore, organizations with official salaries of employees below the industry average level fall under the close scrutiny of the tax authorities, where, as a rule, unaccounted for in the tax base, that is, funds hidden from taxation, are additionally paid to such salaries.

Everyone understands the origin of unaccounted cash in the organization, and this situation will give the tax authorities reason to assume that organizations have tax offenses not only on "salary" taxes. In most cases, the tax authorities' assumptions are confirmed by audits.

Moscow tax authorities monitor all organizations in the city that pay low wages. At the same time, the 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 the organization, transferring materials to the prefectures and the city labor inspectorate. On-site inspections are also carried out for organizations showing signs of evasion from taxation by the unified social tax, personal income tax, and insurance contributions for compulsory pension insurance.

Thus, the functions of the tax authorities are not to increase the salaries of employees of organizations (for this there are organizations that regulate labor relations), but to bring hidden forms of remuneration out of the shadows. And if in the organization the actual salary is taken into account in full when taxing the unified social tax and the tax on personal income, the tax authorities will have no claims to such an organization. At the same time, it does not matter what forms of labor relations the organization uses - full-time full-time employees or part-time work.

The data on the tax burden published by the Federal Tax Service of Russia, on the basis of which the tax service determines who will be checked. The tax burden data are published annually in Appendix 3 to the Order of the Federal Tax Service of Russia dated 05.30.2007 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 05.30.2007 N MM-3-06 / "On Approval of the Concept of 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 can conduct a tax audit (see Tax burden).

The analysis of the tax burden is part of Tax Benchmarking - a comparison of the tax indicators of an organization (taxpayer) with the indicators 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 a calendar year. The FTS receives tax returns and financial statements for the calendar year by the end of March next year. Then the Federal Tax Service of the Russian Federation processes this 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 average wage indicator should be used 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 employee 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 reports 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.

Average wages in the industry in 2017 by OKVED

  1. zrpl-v (128 kB)
  2. t2 (47 kB)

Income tax for 2015.

Of course, the average wage indicator should be used 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 employee 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 reports 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.

1 p. 5 of the Public Criteria for Risk Assessment, it follows that one should focus on the data on salaries for the subject as a whole. Also, this information can be found in the attached files.

  1. t2 (47 kB)
  2. Tax guide_ A practical guide to tax n (14 kB)
  3. zrpl-v (128 kB)

Income tax for 2015.

From July 1, 2017, the minimum wage will be increased by the forecasted inflation rate of 4%, the head of the Ministry of Labor Maxim Topilin explained earlier. The increase will affect 0.89 million workers, 72% of whom are employed in state municipal institutions. When calculating gray wages, tax authorities are guided by the cost of living and the minimum wage.

Average salary "salary" commissions: how to protect the salary An employee violated the hospital regime.

Average industry salary level for okVED

and agreements on social partnership in the world of work (p.

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 social partnership agreement, if such an agreement is mandatory for the employer in accordance with Articles 48, 133.

Average industry salary in 2017 by okved

management and military security; social

It is necessary to prepare documents 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 is to provide a copy of the staffing table. The Pension Fund has updated the program for the preparation of SZV-M The Pension Fund website contains current 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 social partnership agreement, if such an agreement is mandatory for the employer in accordance with Articles 48, 133.

These indicators are calculated based on the processing of static reports provided by organizations and individual entrepreneurs. Official statistics are posted on the Rosstat website at www.gks.ru. As of 01/25/2017, from the most relevant information on wages by industry, Rosstat officially published information on the average nominal gross wages of employees for the 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 was 36,195 rubles. We talked about what nominal wages are in our separate consultation.

  • kindergarten teachers - from 27 to 50,000;
  • police officers - from 35 to 70,000;
  • military personnel - from 18 to 87,000;
  • teachers and educators - from 30 to 190,000;
  • doctors - from 40 to 110,000.

Metropolitan statistics are positively influenced 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 has not spared anyone: the deputy's salary has decreased by 6.7% compared to the previous year.

And how is it in Russia? Comparative analysis of the average level of wages across the country confirms the trend towards a widening gap between the provinces and the center. In peripheral regions, not only a drop in income can be traced, but also an increase in the number of unemployed: in 67 constituent entities of the Russian Federation in the second - third weeks of December, an increase in unemployment was noted by 0.8%.

For review, a summary of the average monthly income of workers employed in the following areas is offered (according to the data of the first half of 2016):

  • production of petroleum products - about 90,800 rubles;
  • extraction of fuel and energy resources - more than 79,800 rubles;
  • extraction of other minerals - over 51,400 rubles.
  • financial sector - over 71,500 rubles;
  • fish farming and fishing - 58,100 rubles;
  • transport and communications - 42,200 rubles;
  • production and distribution of gas, water, electricity - 40,300 rubles;
  • processing industries - 34,600 rubles;
  • construction industry - 32,700;
  • wholesale and retail trade - 29,700 rubles.

Health care workers receive an average of 28,600 rubles.

February 24 036 26 620 29 255 March 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 29 226 30 763 September 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 Average monthly accrued wages (excluding payments of a social nature) by type of economic activity in 2013 and 2014 is presented in the table below. The level of salaries in 2014 is 9-10% higher than the level of salaries in 2013.

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    Please, if possible, indicate the name of your place of work: the names of LLC / OJSC, 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 are grateful for your opinion! Share this information with your friends: Comments of visitors If you have thoughts and your own opinion, please express them in the comments.

    Tax burden by type of economic activity in 2017

    rubles. Based on this, the salary of 15 thousand rubles can be approximately considered average. The sector is noticeably smaller after 30 thousand rubles, which indicates a relatively small share of the population with salaries 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 - over 50 thousand

    The indicator of average wages by industry is of interest not only to employees, but also to employers. For the former, it provides information on the correspondence of their wages to the average level within a particular professional field. The employer, on the other hand, can conclude that it is necessary to index wages if they are below the industry average.

    Of course, the average wage indicator should be used 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 employee actually depends on these specific conditions and factors.

    Where to see the average salary in Russia in 2017

    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 reports provided by organizations and individual entrepreneurs. Official statistics are posted on the Rosstat website at www.gks.ru.

    As of 01/25/2017, from the most relevant information on wages by industry, Rosstat officially published information on the average nominal gross wages of employees for the 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 was 36,195 rubles.

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

    Average wages in the industry

    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:

    Average salary in Russia by region in 2017

    The first place among the regions in terms of wages in 2017 was taken by Chukotka Autonomous District with an indicator in 92452 ruble. Growth in comparison with last year is more than 10 thousand rubles. In second place is the Yamalo-Nenets a. O. (RUR 80876) Moscow moved up one position. The average salary here is 73846 rub... (+7911 relative to 2016) and this is the third place in the ranking among the regions.

    The smallest salaries are still in Dagestan - 19633 rubles... Although there is an increase of + 944 rubles. The gap between 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 1,834 rubles more than in 2016.

    When will the salary of your employees raise questions from the tax authorities?

    If you think that the size of wages is an internal affair of you and your employees, then you are mistaken. The point is not only that the state is guarding the labor rights of workers (the first of which is the right to a normal salary), but also that deductions to funds and personal income tax from salaries go to the budget and to 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 employers hide the real wages of their employees are clear. The higher the salary, the greater the amount of insurance premiums for employees that employers pay at their own expense. Employees are also often silent about wages in envelopes - firstly, because they want to keep their jobs, and secondly, in order to pay a lower 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.

    1. Wages are below the industry average. First of all, the salary specified in the employment contract should not be less than the established minimum wage (minimum wage) in the region, for example, in Moscow in 2017 it is 17,561 rubles. If the regional minimum wage is not established, then the salary cannot be lower than the federal minimum wage, in 2017 it is 7,500 rubles. Please note that a salary not lower than the minimum wage is just a sign that you are not violating labor laws. The tax authorities compare the salaries of your employees not with the minimum, but with the industry average. You can find out the average salaries for your region and type of activity through the official statistics website (see paragraph 10 in the article).
    2. Lack of staff turnover with salaries below the industry average. Agree that the loyalty of your organization's employees looks strange despite the fact that their salaries are noticeably lower than what they could have received elsewhere. This leads the tax authorities to believe that employee loyalty is supported by the issuance of wages in envelopes.
    3. The size of the salary is approximately the same for employees of different qualifications and positions. This situation is contrary to the rules of the labor market, when a more valuable and experienced employee should cost the employer more. Specifying the same salaries for, for example, the chief accountant and the office manager is a sure way to raise questions from the tax authorities about the adequacy of the distribution of the payroll.
    4. Your employees' wages have shown a clear downward trend over the past three years. If the organization is doing worse and worse, then such a decline may be justified. The decrease in wages can also be explained by a change in the form of remuneration, for example, the transition from fixed pay to piecework, or to payment in the form of percentage of transactions. If the real income of the organization grows and wages fall, then, in the opinion of the inspectors, this is a clear sign that the labor enthusiasm of workers is supported unofficially.
    5. The salaries in your company's open positions are higher than the salaries of your employees in the same positions. Please note that if you publish new vacancies, it will be suspicious if they indicate salaries higher than those that your employees are receiving now.
    6. Your employees regularly top up their payment cards at approximately the same time and for the same amounts. The tax authorities have access to information on income that goes to bank cards. If it turns out that your employees, as an agreement, replenish their cards on a certain day of the month, then this may also be an indirect sign of gray salaries.
    7. New foreign cars of your employees flaunt in the service parking. Another indirect sign of envelope salaries is the apparent good financial condition of your employees. Of course, employees, if they are not civil servants, are not required to account for their sources of income. It is possible that they received expensive watches and cars as gifts from relatives (just so lucky) or have other legal sources of income. But if top managers work for 15-20 thousand rubles and at the same time do not live in poverty, having no other official income, then this will look suspicious.
    8. The salaries of your employees in the previous job in the same position were significantly higher than the current one, and they quit of their own free will. In the previous job, your employees could actually earn more. A reasonable justification for this may be the crisis situation in the labor market and in the economy as a whole. Workers may also have moved from another region where average wages are higher. But we must be prepared for the fact that, in the aggregate, this fact will add confidence to the tax authorities that the employer does not show the true size of the workers' income.
    9. Your employees get expensive bank loans. If your employee takes out a mortgage on an expensive home, it is unlikely that he will receive such a loan if income is low. As part of tax control, the tax authorities can apply to the bank for information on the borrower's real income. The right to do this is given by Article 86 of the Tax Code of the Russian Federation, while the request of the tax authorities must be motivated.
    10. The income in the 3-NDFL declaration, which the employee submitted in order to receive a property deduction, is greater than in the 2-NDFL certificate. If the employer is sure that the official income of the employee from the salary is reflected in the 2-NDFL certificate, then he can answer that the questions of income discrepancy in different certificates should be addressed to the employee.

    Such questions are asked not only when passing 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 carried out regularly. The regulations of tax commissions and the selection of taxpayers for them can be found in the letter of the Federal Tax Service of July 17, 2013 No. AS-4-2 /

    The Commission does not make a decision on bringing to responsibility, but only offers the taxpayer recommendations for increasing 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, cannot do without charges and sanctions.

    Our organization received a notice of summoning 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 have been advised to independently check the tax base and take measures to raise 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 all (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 to find the industry average salary and how to prepare for this challenge?

    Download a handy cheat sheet "Why will you be called to the salary commission ">>>

    Before going to the commission, write explanations.

    Explanations should be drawn up on the company's letterhead and signed by the manager. Low wages are not hard to explain. 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 average. All these arguments can be confirmed by 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 piece-rate 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 size salaries

    The salary of an employee who has worked the norm of time in a month and fulfilled the labor standards (labor duties) must not be less than the minimum wage (minimum wage). The value of the federal minimum wage from January 1, 2016 is 6204 rubles. per month (Art. 133 of the Labor Code of the Russian Federation, Art. 1 of the Law of December 14, 2015 No. 376-FZ). However, regional agreements on minimum wage in the constituent entities of the Russian Federation, a different value may be established, which may be greater 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 of the working-age population (Article 133 of the Labor Code of the Russian Federation). However, now the minimum wage is only 59.45 percent of the size of the subsistence minimum of the working-age population, declared for the III 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 increasing the minimum wage should be determined by a special law (Article 421 of the Labor Code of the Russian Federation). There is no such law yet.

    According to some industry agreements, employees' salaries should not be less than the subsistence level even now. For example, in the nuclear power industry, the monthly wage rate of a worker of the 1st category should not be less than the subsistence minimum of the working-age population of the constituent entities of Russia, on the territory of which the organizations are located (clause 6.2.2 of the Branch Agreement on Nuclear Energy, Industry and Science for 2015-2017). For commercial organizations, sectoral agreements are binding only if they join them (Article 48 of the Labor Code of the Russian Federation).

    The chief accountant advises: do not pay salaries below the average industry earnings established in your region (if such information is communicated to organizations). The organization's taxes will not be charged additionally (see, for example, letter of the Federal Tax Service of Russia for the Moscow Region dated July 23, 2007 No. 18-19 / 0372, resolutions of the FAS of the Volga District of October 16, 2008 No. A55-1720 / 2008, Moscow District dated 30 July 2007 No. KA-A41 / 7118-07, West Siberian District dated October 30, 2008 No. F04-6627 / 2008 (15063-A45-25)). However, an on-site tax audit can be appointed (order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / 333). *

    Safe wages have been updated in the Urals

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

    New safe salaries in the Ural region as of 01.01.14 *

    How salaries are 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 workers and, at low salaries, are called to the commission. But the reasons for calling the commission are different for the inspectors.

    In UFNS on Sverdlovsk region For example, we were informed that they monitor the average industry salaries in the region and can call the company to the legalization commission at the slightest deviation from it. *

    Safe wages have changed in the Urals

    New safe salaries in the Ural region from 01.01.2015 *

    There are now new safe salaries in the Urals

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

    50 PERFECT SAMPLES

    Explanations for the low wage commission

    What is the document for?

    Inspectors summon representatives of companies to the commission, where employees receive wages below the minimum wage or the industry average. And also 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 abandon envelope salaries. And accordingly increase personal income tax receipts. *

    Document preparation time

    Explanations must be drawn up before going to the commission.

    What must be in the document

    Explanations should be drawn up on the company's letterhead and signed by the manager. Low wages are not hard to explain. 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 average. All these arguments can be confirmed by a copy of the staffing table and the regulation on remuneration. Low wages can also be explained by temporary difficulties: falling demand, shrinking market, crisis. *