Is it necessary to conclude an employment contract with the chairman of SNT?

The chairman of the SNT is an important and responsible position in the horticultural association. He solves common problems of gardeners, communicates with local authorities and organizations on their behalf and concludes agreements necessary for the life of the partnership.

Usually the chairman is an experienced gardener who knows all the problems of the partnership and who has the time, desire and ability to solve them. At the same time, he must have at least basic legal concepts and experience in office work. He is helped in making important decisions by gardeners elected to the board, but for the most part he has to do the main work himself. And its activities are controlled by an audit commission made up of gardeners.

Also, the chairman has more responsibilities and reports; since 2020, the requirement to license wells has been added in accordance with federal law FZ-459 of December 29, 2014. as amended by Federal Law-217 dated July 29, 2017...

Who is the chairman of SNT

Creation of SNT, appearance of the chairman

The bulk of gardening partnerships were created a long time ago, but new ones continue to appear, often hidden under the signs of a cottage village. A partnership can be created and carry out its activities for the joint use of property that is in their common shared ownership or for common use, as well as for the following purposes:

creation of favorable conditions for citizens to carry out gardening and vegetable gardening (providing thermal and electrical energy, water, gas, drainage, management of solid municipal waste, improvement and protection of the gardening or vegetable farming territory, ensuring fire safety of the gardening or vegetable farming territory and other conditions);
assistance to gardeners in the development of land plots within the boundaries of the gardening or vegetable gardening territory;
assistance to members of the partnership in interaction with each other and with third parties, including with state authorities and local governments, as well as the protection of their rights and legitimate interests.

A partnership can be created

citizens with the subsequent provision to the partnership of a land plot in state or municipal ownership;
citizens who are owners of garden or vegetable plots of land.

The decision to establish such a partnership is made by the founders unanimously at their general meeting through in-person voting. The number of founders of the partnership cannot be less than seven. At the same meeting, the chairman of the partnership, the auditor or audit commission, the form of the partnership and its charter, which prescribe the nuances of relationships in this partnership, are elected. The founders then become ordinary members of this partnership.

General meeting, re-election of the chairman

The general meeting of the partnership meets at least once a year. It can be regular or extraordinary. The general meeting is the highest authority in the partnership. At it, issues related to economic and legal activities are resolved, tasks are set for the chairman and ways of developing the partnership are chosen.

The chairman also reports on the work done. If necessary, re-elections of the SNT/ONT board are held. From among the members of the board, the chairman of the board, who is also the chairman of the partnership, is elected by vote.

After this, an auditor or audit commission must be elected to monitor the maintenance of documents and the activities of the chairman.

The chairman, board, and audit commission are elected for a period specified in the charter of the partnership, usually two years, but not more than five years. An extraordinary general meeting may also be convened at the request of the board, audit commission or one fifth of the members of the partnership.

In some cases, a general meeting may be convened at the request of the local administration or local government bodies. The general meeting is valid if more than half of the members of the partnership or their representatives by proxy are present at it.

We are registering a new chairman: notary, tax office

After the re-election of the chairman of the SNT, it is necessary to register with the tax office by entering the relevant information into the Unified State Register of Legal Entities. The new chairman must also have his signature certified by a notary. You need to prepare a package of documents for the Tax Office:

minutes of the general meeting of SNT
Application for amendments to form No. P14001, certified by a notary
Extract from the Unified State Register of Legal Entities (it is usually ordered in advance, before the meeting)
Charter
Certificate of registration of SNT

For reference. In accordance with paragraph 5 of Art. 5 of the Federal Law of 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, the new chairman must do this within three calendar days. If you miss the deadline, a protocol on an administrative offense will be drawn up. The Code of Administrative Offenses, paragraph 3, Article 14.25, provides for a fine of 5,000 rubles.

Difficulties in the work of chairmen

You can get a person interested in becoming a leader of a non-profit association on his own initiative and doing his best in his work with the help of good pay. The chairman's salary cannot be less than the minimum salary established in the region.

Naturally, the SNT budget consists of contributions from its members. And not everyone will want to pay for the work of the manager “out of his own pocket”, because he does not solve so many issues. But this position is fundamentally wrong. If a person is not rewarded with good pay, then the work will be of poor quality. Only in this case can you be sure that all issues and problems will be resolved positively.

The manager must be open - share information with summer residents about all decisions made, provide an estimate with the indicated expenses and income of the partnership. Only in this case there will be no gossip, and all SNT participants will be satisfied with its activities.

The main problems in the work of the chairman lie in the inadequate legislation concerning the activities of non-profit associations of gardeners. There are very few people who are well versed in legal matters. Therefore, inconsistencies often appear, and many citizens are dissatisfied with his work.

The fact is that the law establishes a clear relationship between the general meeting of all members, the board and the chairman of this board. Serious issues cannot be resolved individually by management or a group of people, only through a gathering of SNT participants.

The chairman must register himself with the tax office within 3 days

Life in a dacha is seasonal, and not all members may be there at the right time. And in this case, all decisions made are considered illegal. The manager will be blamed for unresolved issues, but in fact he is not to blame for this.

Chairman - rights and responsibilities

What can the chairman of the partnership expect?

The chairman of the partnership, in accordance with Article 19 of Federal Law 217 Federal Law dated July 29, 2017, acts without a power of attorney on behalf of the partnership, including:

chairs meetings of the board of the partnership;
has the right to sign financial documents that, in accordance with the charter of the partnership, are not subject to mandatory approval by the board of the partnership or the general meeting of owners of the gardening association;
signs the documents of the partnership, including those approved by the decision of the general meeting of the members of the partnership, and also signs the minutes of the meeting of the board of the partnership;
concludes transactions, opens and closes bank accounts, performs other operations on bank accounts, including on the basis of decisions of the general meeting of members of the partnership and the board of the partnership, in cases where making decisions on such actions falls within the exclusive competence of the general meeting of members of the partnership or the board partnerships;
hires workers to the partnership under employment contracts, exercises the rights and fulfills the duties of the partnership as an employer under these contracts;
issues powers of attorney without the right of substitution;
carries out representation on behalf of the partnership in government bodies, local government bodies, as well as in relations with other persons;
accepts and considers applications from members of the partnership.

The chairman should not, but he must and is responsible

Responsibilities also include:

appointment of a person responsible for the implementation of fire safety rules and sending him to study, passing exams and obtaining qualifications and a certificate “Responsible for Fire Safety”;
Constantly monitor the proper performance of their duties by all employees;
Monitor the proper operation and safety of all SNT engineering equipment;
Conduct a weekly inspection of the organization’s common property in order to identify its technical condition, efficient operation and degree of wear;
Maintain contacts with representatives of energy supply and contractor organizations regarding the implementation of SNT contractual obligations. Organize access for specialists to engineering equipment;
Monitor the fulfillment of obligations by energy supply organizations and contractors under contracts with the partnership, promptly inform the board of violations of contractual obligations;
Conclude service agreements with third-party organizations in a timely manner, paying for their services at the specified rates;
The official responsibilities of the chairman of the SNT also include representing the interests of the partnership in the district administration, sanitary supervision, state supervision, technological supervision to the extent of his competence;
Take measures to eliminate emergency situations (power outage, accidents, etc.), draw up reports on emergency situations at the request of the owners;
Take and record the readings of electricity meters on a monthly basis (if necessary, with the involvement of employees of the relevant services), transmit the readings of the meters to the accounting department of SNT and to energy supply organizations;
Work with persistent defaulters to eliminate debt for maintenance and other services provided;
Timely inform owners about restrictions (or shutdowns) of services provided through announcements posted on information stands, and monitor information on the SNT website;
Monitor applications, record them and timely execution by employees;
Monitor the sanitary condition and cleanliness of the territory, including the container site;
At least once a quarter, inform the board of the partnership about plans and the results of their implementation. And implement decisions made at meetings of board members;
Ensure the availability, safety and replenishment of working and technical documentation of SNT - plans, diagrams, drawings;
Monitor reporting – accounting, statistical, technical. Monitor the activities of the chief accountant of a non-profit organization. Check the accuracy of payments to the owners of the partnership;
Together with members of the board, regularly monitor the condition of engineering equipment, external improvement of the owners’ property, and take timely measures to eliminate any identified deficiencies;
At least a couple of times a month, meet with gardeners, both on personal and general issues regarding the activities of SNT;
Purchasing material and technical resources that are necessary for the statutory activities of SNT;
Must keep confidential information that the chairman owns in accordance with his position (financial condition of the organization, personal data of gardeners);
When performing official duties, be polite and correct with employees and land owners;
The chairman is also obliged to comply with other requirements specified in the employment contract or defined in federal or local legislation.

The chairman of SNT or ONT can use official advantages for his own purposes, which include waste of property. If the fact of such violations, arbitrariness, as well as misuse of contributions from the owners of the gardening association is established, its director may incur criminal or administrative penalties and be subject to trial of his activities.

Also, since he is an official, he must comply with federal legislation, failure to comply with which also leads to certain prosecution or a fine.

What does the chairman of the board do in practice?

The chairman of the board is a kind of buffer between the state and gardeners. On the one hand, he is obliged to comply with all the laws of the Russian Federation, as an official, on the other hand, often, in conditions of a lack of funds, he tries to develop a partnership and at a meeting he can be encouraged by his grandparents to work under the table.

Hire security, mow the grass, bring crushed stone to the roads for magarych or cash. According to Federal Law 217, all finances must pass only through a current account, which significantly limits the chairman’s ability to use finances, because all financial relations must now be under an agreement. Accordingly, overhead costs increase, and some of the contractors who are ready to take the plunge disappear. Transparency of transactions increases, reducing the possibility of personal enrichment for officials of the partnership.

Convenes board meetings as necessary. At such meetings, members of the board and the chairman resolve issues related to the management of the current activities of the partnership and consider applications from members of the partnership. By decision of the board, new members of SNT and ONT are accepted into the partnership. Members of the board monitor the payment of contributions and, if necessary, prepare an appeal to the court to collect the debt.

Survival instructions for the new SNT chairman

No one dreams of becoming the chairman of SNT as a child. There are three common situations in which people still become chairmen: “the chairman died/left/sold the plot...and no one else agreed”, “I was pushed, and I didn’t understand how it happened”, “I’m tired of theft and lawlessness , after three years of war, I am the chairman.”

Such chairmen have the hardest time: there are no documents, no protocols, who paid the fees and who is the debtor, what’s wrong with the reporting - it’s not clear who is a member, who is a non-member, where to call to have the garbage removed, what salary debts the watchman is talking about and what is the cadastre waste...

Let's discuss what and where you can find and where to start.

As for the restoration of accounting, there is no need to talk about restoration to an ideal state. The maximum task is to determine which reports have been submitted and submit what has not been submitted, pay taxes... And start doing accounting.

1. Register with the tax office. To do this, we fill out form P14001, have it certified by any notary and bring the following package of documents to the tax office: the form, the protocol or an extract from the protocol on the election to the chairman. This package must be submitted within 5 working days from the date of re-election. After another 5 working days, we receive entries in the tax sheet and see ourselves in an extract from the Unified State Register of Legal Entities (what this is will be written below).

2. Visit the bank where the SNT current account is opened. The bank will need to provide the entry sheet from step 1 and the election protocol. Don’t forget the seal and remember, wherever you go on SNT business, always take the seal with you. What needs to be done at the bank: gain access to the current account, login/password from the client bank, receive an extended statement with attachments from the current account for the maximum period. The fact is that you can freely print out statements from a client bank in about a year, but for a longer period (preferably for the last three or four years) you will have to order them from the bank on paper.

3. Electronic reporting. You can choose any service provider; there are many products on this topic on the market (VLSI, Taxcom, Kontur and others). The difference will be in price, depending on the selected package of “features” of the program. You will need: the ability to submit reports, receive requirements, send documents to the Pension Fund, Social Insurance Fund, Federal Tax Service, Rosstat and Rosprirodnadzor. In the same “program” you can order a reconciliation of all payments and a list of submitted reports. Moreover, if you contact the subscriber department of Mosenergosbyt, you will be able to receive and sign documents (acts, invoices, reconciliations) in electronic form (signed with digital signature) and not have to travel for the originals every month.

4. Sign an agreement on electronic document management with the Pension Fund. You can receive an agreement form to fill out by writing a request electronically in free form to the email address specified on the website of the PFR branch. Which branch of the Pension Fund of Russia does your SNT belong to can be found in the Extract from the Unified State Register of Legal Entities. Only knowing the agreement number and the date of its signing will you be able to send reports electronically to the Pension Fund.

Obtain copies of protocols, extracts from protocols from all possible sources. At the tax office, upon application, you can obtain copies of the protocols that were submitted when registering chairmen and making changes to the charter. The numbers and dates of the requested protocols can be found in the extract from the Unified State Register of Legal Entities. For each document you will have to pay a state fee of 200 rubles. If your predecessors collected debts in court, defended the interests of SNT when challenging decisions of general meetings, you can find minutes or extracts from them in the case materials. Well, of course, you can contact former chairmen, auditors - you never know what documents have been preserved in the bins...

6. determine who owes it to whom and restore accounting... Are there any debts to the resource supply organization and employees (watchman, accountant and others), who owes SNT and how much (gardeners, neighboring SNT). With organizations, everything is simple - we order a reconciliation report. This act indicates all payments, accruals (acts of completed work) and the result (overpayment or debt). As for the debts of the gardeners themselves, when contributions were collected “under the table.” There are two options here: part of SNT, by decision of the general meeting of SNT members, “resets” the debts, part invites gardeners to provide a tear-off part of the PKO and the receipt is calculated according to them (everyone who does not hand over the PKO is a debtor). The worst thing is that in the second case a double recovery is possible (when the gardener pays twice: to the former board voluntarily and to the new one through the court). As for restoring accounting, there is no need to talk about restoring it to an ideal state. The maximum task is to determine which reports have been submitted and submit what has not been submitted, pay taxes... And start doing accounting.

7. Make “your own” estimate. A new board is elected under different circumstances. As a rule, the new chairman receives the estimate of his predecessor. But the estimate is an action plan for the current year. But for managers, these plans can differ radically. If there is no estimate at all, there is also a serious reason to worry about this issue, since if there is no estimate, there is no right to demand contributions and no reason to spend them.

8. Choose your staff wisely. It sounds loud, but in practice everything is more modest. The Chairman does not become omniscient (magically at the moment of election). Knowledge and experience come with time and only if there is time, opportunity and desire to learn. But some don’t come, and they shouldn’t.

The task of the chairman (and the board) is to ensure the maintenance and servicing of SNT infrastructure facilities: mowing grass, repairing roads, fences, electrical networks, removing solid waste, etc. But in addition to things that are obvious to gardeners, there is also accounting, collection from defaulters, development of charters, regulations, etc. other internal documents, surveying of PDOs, licensing of wells, resolving controversial issues with neighboring SNT. And the board is obliged to ensure the implementation of all these measures (some by default, some if they are included in the estimate).

But “provide” does not mean “do it yourself.” The General Meeting determines only the list of staff units (titles) and the amount of costs that the Partnership can afford to incur for this list of employees/performers. But the chairman is already hiring accountants, lawyers, cadastral engineers, electricians, plumbers, etc. Moreover, the task is not just to select a qualified person who is ready to work for the meager (usually) that the Partnership offers, but also to save on additional payments (personal income tax, contributions to funds, etc.).

For example, a full-time accountant in SNT where there are 100 plots receives 7.5 thousand rubles. per month. The total cost (including contributions to funds and personal income tax) will be about 11.2 thousand rubles. If the accountant is an individual entrepreneur, self-employed or LLC (outsourcing company), then 7.5 tr. (the amount in the contract, excluding taxes and fees). And so it is with all employees. The only exception is the chairman. He can only be a full-time employee (under an employment contract).

9. Restore the registry. This is a painstaking and lengthy process and a whole topic for a separate article. The main thing is to set yourself this task. Why is it important? There is no register - there is no understanding of who is a member of the SNT, who is not a member, problems with holding meetings (especially with defending them in court) and collecting debts on contributions and mandatory payments. No matter how wonderful the atmosphere reigns in your SNT, sooner or later every SNT faces the problem of debtors and people challenging meetings in stacks for sport.

10.

Determine the boundaries of transparency. Every first chairman, who won the “chairman’s throne” through war, announces at the very first consultation meeting that he will post all SNT documents, for example, on the website. And after about six months he begins to really regret it. There definitely needs to be transparency. The inflow of funds and expenses must be clear. But this is not a reason to post, for example, employment contracts and pay slips in the public domain. The list of documents that the board is required to issue is legally defined (Clause 3, Article 11 of Federal Law No. 217-FZ). This list can be expanded by the SNT charter... Be the chairman for at least six months, and then...

11. Understand and accept... That SNT is a legal entity. The fact that it is non-profit only means that it was not created for the purpose of making a profit. In all other aspects, it is even somewhat more complicated than in an LLC (not every LLC has land, a well, an electrical network and 200 gardeners).

This means that any payment, whether from a current account or from a cash register (who hasn’t gotten rid of them yet), must be “closed” with a document. Payment to an individual (not an individual entrepreneur or self-employed) is always contributions to funds and an agreement (labor or civil law, depending on what we are paying for). Payment to a legal entity (including individual entrepreneurs and self-employed) for work, materials, services - on an invoice or under a contract, and upon completion of work/services, delivery of materials, you sign and keep the act or invoice.

A request for documents/application sent via WhatsApp or email is not a request or an application. Either against signature in hand or to the legal address of SNT. Failure to receive letters at the legal address does not exempt you from liability. Visit the post office at the legal address - take care of renting a mailbox or forwarding.

The general interests of SNT are now only your concern (well, maybe also the board members, if you’re lucky).

If more than 50% of the members did not come to the meeting, it is your fault (although going to meetings is the responsibility of SNT members).

If they introduce a new report/tax/obligation to do something, it’s your own fault for not having included this in the estimate a year ago.

The fact that you didn’t know that RSV, 4-FSS must be submitted quarterly, even if no one, including you, receives a salary - the fine is yours.

The fact that gardeners voted against mowing the grass and SNT was fined is correct, it’s your problem.

You only really learn how to run meetings and realize that it really matters when you have a couple of meetings canceled by the courts.

If everyone greets you and smiles welcomingly, then you are not yet collecting debts from anyone.

Sooner or later you will accept that there is no correct (fair decision) answer “what to divide the estimate into: by hundred square meters or by area.” Whoever has more is right.

Trying to save money and do “what’s best” backfires, but you will still try.

Attention! It is not necessary to follow the sequence of actions.

To make an appointment for a personal appointment on all accounting issues related to the activities of SNT, DNP, TSN. call +7 (499) 380-78-78 or leave a request in the form below.

Audit committee

Elections of the Audit Commission

The Audit Commission is elected at the general meeting for the period specified in the charter for financial and economic control over the activities of the association, its board and other officials. The commission carries out its activities in accordance with the charter of the association, as well as relevant regulatory documents.

Members of the commission consisting of three people are elected for one to two years at a general meeting by open or absentee voting from among persons with higher (or basic higher) education - legal or economic and experience in the economic and legal sphere. A commission of two people is also eligible. If one is elected, he is called the Auditor.

Cannot be a member of the commission

Chairman of the Board;
board members and their relatives;
gardeners who are debtors;
persons with a criminal record;
someone by proxy from a member of SNT.

If other governing bodies are also elected at the general meeting, then the audit commission is appointed after them. The audit commission (auditor) is accountable to the general meeting of members of the partnership. Must conduct an audit of activities at least once a year, report on the results of the audit to the general meeting of members of the partnership with the presentation of proposals to eliminate the identified violations;

Relationship between the chairman and the audit commission

The person responsible for conducting office work in the partnership is its chairman. Extracts from the documents of the partnership and copies of documents must be certified by the seal and signature of the chairman and provided at the request of the audit commission (auditor). If this is not done within the time period established by law, then this is a violation and the audit commission may raise the issue of removing the chairman from office...

Removal of the chairman from his position

The general meeting may remove the chairman from his position. This may be by choice or for some reason. For example, for failure to fulfill one’s duties, failure to show up for work without a good reason, for activities that cause damage to SNT.

In these cases, a regular or extraordinary general meeting is convened, the initiator of which may be

audit committee
board of the partnership
gardeners in the amount of one fifth of the total

When the chairman is removed from office, the board is automatically dissolved. To do this, at least half of the partnership members must be present in person or by proxy, while absentee forms are NOT suitable for this type of decision.

At least one third of those present must vote for re-election. After this, a new board is elected and a new chairman is appointed.

If there are no takers...

Often SNT members are faced with the problem of choosing a chairman when there is no very proactive member who wants to become the main one. But the activities of the partnership will not be legal if it does not have a director.

In this case, lawyers recommend searching for a competent person from the outside who is not a member of a non-profit gardeners' association.

The Law of the Russian Federation “On gardening, gardening and dacha non-profit associations of citizens” dated April 15, 1998 states that only the participant of the partnership should be the leader, unless otherwise provided by the charter. In this case, we can assume that an outsider can also lead the association of summer residents. Only corrections in the main legal document are required.

In essence, your SNT hires an employee who will be paid a salary. All processes are in action and all summer residents are satisfied with the result of making such a decision.

It is imperative to make changes to the organization’s charter to attract a person who does not own a plot of land or a country house in this village.

The need to create SNT is undeniable. With its help, you can ideally solve issues related to the protection of a holiday village, problems with street lighting, waste collection and removal, and other various aspects of the life of each individual owner. And the entire success of the association’s functioning depends on the choice of an intelligent and competent leader.

Liquidation of SNT

Possible reasons for the liquidation of SNT

According to the law, the following factors are grounds for liquidation:

expiration of the agreement that was signed by the founders of the organization;
achieving the goals for which the partnership was created;
the presence of insurmountable disagreements between the leadership of SNT and its ordinary participants;
transformation of a gardening organization into an independent rural settlement;
In case of non-compliance with the requirement for the number of members of the partnership, in accordance with Part 2 of Article 16 of this Federal Law;
In case of systematic non-payment of taxes (at the request of the tax inspectorate);
The liquidation of a partnership can also be caused by third-party factors. These include a sharp increase in infrastructure costs (laying pipelines or electrical networks), which SNT cannot cover through voluntary contributions from participants.

Elimination algorithm

Liquidation of a partnership is a rather complex process; in the most ideal version, this process occurs at the request of all its participants and looks like this:

The members of this partnership at the general meeting decide to close the SNT;
At the meeting, a liquidation commission is elected;
She notifies the local tax authority that the liquidation process has begun;
The tax office enters the received information into the Unified State Register of Legal Entities (USRLE);
The liquidation commission publishes in print media and on the website of the partnership (if available) a notice of the liquidation of the organization;
Creditors are sent a written notice of the closure of SNT;
The General Meeting establishes an interim liquidation balance sheet;
From the allocated amount, settlements are made with credit institutions in order of priority;
After settling debt obligations to creditors, the general meeting approves the final liquidation balance sheet;

For reference. According to the law, SNT is considered liquidated after it is recorded in the Unified State Register of Legal Entities. The partnership's documentation (primarily financial statements) is transferred for storage to the state archive.

Chairman selection

At the beginning of the formation of SNT, the composition of its founders is selected. And from this list the most proactive and competent chairman is selected through direct secret voting. Any member of the partnership who has organizational credentials, and perhaps has been a good chairman of the enterprise in the past, can become a manager.

The election of the director of the partnership can be organized at the first meeting, or at the next one, which will be held after the state registration of the non-profit association of gardeners.

Anyone who has long been faced with the peculiarities of the activities of such organizations knows that the normal private life of every gardener depends on the choice of a good leader.