home Designer How much does the CEO of a construction company earn? Can a director work without a salary? Is it possible not to pay the director's salary?

How much does the CEO of a construction company earn? Can a director work without a salary? Is it possible not to pay the director's salary?

In February, state-owned companies traditionally publish reports for the final quarter of the previous year, which contain information on management earnings. At the end of 2016, the total amount of payments to the Gazprom board decreased by 9.4% - for the first time since 2012. Rosneft reduced the salaries of board members by 16%, although due to bonuses the total amount of payments remained virtually unchanged.

What is officially known

Using the example of five state-owned companies from different industries, we can track how payment amounts have changed.

The total annual income consists of wages, bonuses, commissions, remuneration for participation in the work of the management body and other types of remuneration. At Gazprom, the majority of income comes from salaries (1.2 billion rubles in 2016), at Sberbank, Rosneft and Russian Railways - bonuses (2.9 billion rubles, 2 billion rubles and 1.6 billion rubles). respectively). Aeroflot does not disclose details. Moreover, the average annual income of a board member exceeds the average annual income of an ordinary employee by 50–300 times.

The exact amounts of executive earnings are usually not disclosed. In May 2015, Rosneft published the “Standard on payments and compensation to top managers”, for the first time revealing the mechanism for calculating salaries and bonuses to its management. It follows from the document that the salary of Rosneft President Igor Sechin is 15–20 million rubles. per month, that is, up to 240 million rubles. in year. The rest of the top managers receive from 10–50% of the president’s salary. In addition, the president is entitled to an annual bonus of 150% of his salary and other payments.

What unofficial data is there?

Since 2012 its ranking of the 25 most expensive top managers Published annually by Forbes. The top positions in it are traditionally occupied by the heads of state-owned companies (Gazprom, Rosneft, VTB).

How much do other senior executives earn?

Top managers' salaries quite comparable to the income of some federal officials. The annual income of the richest member of the government - Minister for Open Government Affairs Mikhail Abyzov - in 2015 amounted to 455.6 million rubles. Deputy Prime Minister and Plenipotentiary Representative of the President of the Far Eastern Federal District Yuri Trutnev earned 153.8 million rubles, Minister of Industry and Trade Denis Manturov - 144.7 million rubles.

According to research from Equilar, the average annual earnings of top managers of the 100 largest US companies at the end of 2015 reached $14.5 million (883 million rubles in terms of the average annual dollar exchange rate in 2015).

The biggest scandals surrounding the earnings of top managers

In 2014, the head of Rosneft Igor Sechin filed a lawsuit against Forbes magazine, which estimated his income in 2012 at $50 million. The Savelovsky Court of Moscow sided with Mr. Sechin, obliging the magazine to refute this information as untrue.

In August 2014, the head of JSC Russian Railways Vladimir Yakunin stated in his blog that he is not obliged to publish information about his income, noting that as the head of a state-owned company, he submits “data on his income to the tax office and the government.” He added that the publication “carries a certain threat” to members of his family. In January 2015, the head of Russian Railways stated that he agreed to obey the relevant government order. Later he reported that his salary was 4 million rubles. per month. His successor Oleg Belozerov officially disclosed his annual income.

In November 2016, the Prosecutor General’s Office stated that the bonus of the head of Russian Post, Dmitry Strashnov, based on the results of 2014 (95.4 million rubles) was accrued illegally and should have amounted to no more than 3.2 million rubles. Materials on the initiation of a case of abuse of power were sent to the RF IC. The Ministry of Telecom and Mass Communications came out in defense of Mr. Strashnov, saying that the reward was justified. According to the press service of Russian Post, from the beginning of 2016 to the present, Dmitry Strashnov’s salary is 307 thousand rubles. per month without extra charge for access to information constituting state. secret (50% of the monthly salary), as well as payment for business trips and vacation pay. No annual bonuses were paid at the end of 2015 and 2016.

In 2016, the annual publication of the Forbes salary ranking of top managers was published without indicating the amount of remuneration for VTB President Andrei Kostin. This was explained by the fact that “the VTB Group, until the publication of the material, did not provide data on the key management employees to whom the total remuneration is distributed.” As the Vedomosti newspaper wrote, journalists suspected the owner of the ACMG group, which publishes the Russian version of the magazine, Alexander Fedotov, of interfering in editorial policy. In January, the magazine’s editor-in-chief Nikolai Uskov called the refusal to publish the salary of the head of VTB “his personal decision.”

How do experts explain the decline in income?

Igor Polyakov, leading expert at the Center for Macroeconomic Analysis and Short-Term Forecasting (CMAP): “This may be due to the desire to maintain a certain competitiveness, because the payroll of top managers hangs a significant burden on the company’s expenses. Second, and this is related to international rather than domestic activity - after a decision is made to reduce production quotas, companies can predict a decrease or stabilization of some revenues. Third, the analysis shows a high level of stratification in terms of wages in companies with state participation. Last year, the State Duma even raised the issue of limiting salaries and severance pay, the so-called “golden parachutes.”

Vladislav Zhukovsky, economist, member of the presidium of the Stolypin Club:“The first and most important thing you need to know about the salaries of top managers of state-owned companies: tales that they are forced to pay record salaries and bonuses, which amount to billions of rubles annually, supposedly so that they do not go to the private sector or foreign companies. This point of view is in some way a manipulation of public opinion. Nobody needs officials who have become state managers abroad - there has not been a single precedent. Secondly, you need to understand that our wages, salaries and bonuses for top managers are not tied to the efficiency of labor productivity in the company. For example, Gazprom’s net profit has fallen significantly, revenue is declining, but board members still receive record amounts. And the formal slight decrease in wages is due to the fact that money in the economy has become very tight and public opinion is pressing, so we decided to put a good face on a bad game, let off steam and defuse the situation.”

Mikhail Zhukov, CEO of HeadHunter: “Top managers are definitely not in danger, because taking into account bonus payments, vacation pay and travel allowances, their income has definitely not fallen. It’s difficult to say what it will be like next year, but at least this year the reduction in wages will not affect their total income. It is quite possible that such actions by company management are a purely demonstrative decision, a reaction to press reports about the income levels of top managers, which clearly irritated the Russian population, which receives much less.”

Olga Dorokhina, Evgeniy Kozichev, Mikhail Malaev, Olga Shkurenko

One of the most responsible positions in any organization is the position of director. The director manages the company and controls all key processes in production. This person monitors financial flows, works with personnel, and also determines the company’s development strategy. But the director is not always the main person in the company; often such a person is hired and the terms of reference are determined. The set of powers determines his income and can answer the question of what the director’s salary is at the enterprise.

Average salary of a director

In Russian regions, director salaries vary greatly. Much depends on the responsibilities of the director.

Eg:

commercial director salary on average - 75 thousand rubles;
CFO salary averages 85 thousand rubles.

According to open vacancies, at the beginning of 2016 they were willing to pay directors no more than 25 thousand rubles, and in February the average level increased to 50 thousand rubles. This figure lasted until the fall of 2016, then dropped to 35 thousand rubles. At the beginning of 2017, the average salary of a LLC director in Russia is 45 thousand rubles. At the same time, the salary of a deputy director is slightly inferior according to average indicators - 35-40 thousand rubles.

School principal salary

Back in 2012, a decree on a planned increase in wages for public sector employees, which includes directors of secondary schools, officially began to work. The planned increase in school principals' incomes will continue at least until 2018. In many ways, until 2016, the government was able to achieve the planned increase in the salaries of school directors by cutting some employees - about 30 percent of the staff of specialists was fired.

In 2015, the average salary of school principals increased by 5.5 percent as part of annual indexation. However, wage growth is proceeding at a slow pace due to a reduction in subsidies and a reduction in the incentive portion of the income of public sector workers.

Positive dynamics are observed in the situation with the salaries of directors of Moscow secondary schools. The average salary of a school director from Moscow is 200-220 thousand rubles. Thus, the average salary of Moscow school principals actually increased by 1.5 times compared to the same indicators in 2013. On average, in Russia, directors' salaries reach 60-75 thousand rubles per month. The director of a rural school can count on a salary of about 40 thousand rubles.

The salary of a school director may be calculated based on the following indicators:

basic salary;
incentive payments.

Types of incentive compensation:

for working hours over shift;
for working on weekends and holidays.

Also, the income of a school director depends on the number of students. The more children study in an institution, the higher the incentive payment for the director.

Salary of the director of an enterprise, plant

In 2017, the average salary of directors of factories and enterprises was 57-60 thousand rubles. This figure corresponds to the figures for 2016. In the spring of 2016, plant managers could earn about 50 thousand rubles on average, at the end of 2016 - 55 thousand rubles. Based on the data on open vacancies, the highest paid position is now open in the Vladimirov region - 200 thousand rubles per month. Among the leaders are also the Arkhangelsk, Penza, Irkutsk, and Moscow regions - about 100 thousand rubles per month. Of all open vacancies for this position, in half of them employers indicate a salary ranging from 14 to 51 thousand rubles. In 25 percent of vacancies, the salary ranges from 80 to 120 thousand rubles. Another 25 percent of vacancies indicate a salary of over 125 thousand rubles per month.

CEO salary

According to open vacancies, the salary of the general director at the beginning of 2016 was no more than 40 thousand rubles, and in February the average level increased to 50 thousand rubles. This figure lasted until the fall of 2016, then dropped again to 40 thousand rubles. At the beginning of 2017, the average salary of a general director in Russia is 60 thousand rubles. The largest number of general director vacancies are open in the Moscow region (40 percent), with the Leningrad region in second place (14 percent). The highest paid general director vacancies are open in North Ossetia (over 300 thousand rubles), the Chechen Republic (300 thousand rubles), and the Republic of Dagestan (295 thousand rubles).

Store director salary

The main task of a store director is to manage the retail store and its employees. The larger the store, the wider the circle of responsibility of its director. If in a small retail outlet the director himself can often work behind the counter, order and receive goods, then in a large store he is mainly involved in management and strategic development.

The salary of a person in this position consists of a fixed part and a percentage of the turnover of goods. The incentive payment is of great importance, since the motivation of the specialist and the sales results at the outlet depend on it.

On average, the salary of a store director in Russia is 45 thousand rubles. The minimum average income for this position is about 30 thousand rubles (the director of Pyaterochka salary is 30-35 thousand rubles). Maximum income is over 100 thousand.

Director without salary

Often, the director becomes a specialist hired from outside, representing the interests of business owners. Such a person, according to the law of the Russian Federation, is the same employee as everyone else, he is obliged to receive a salary of at least the subsistence level. But there is another situation when the director of an enterprise becomes its founder and owner. The conclusion of an employment contract between the founder and himself and the question of whether it is possible not to pay the director’s salary are frequent subjects of legal discussions.

If such a situation arises at the enterprise, a decision is made that the director is not paid a salary. But, according to labor law, a hired manager, regardless of his status, is still an employee of the organization and is obliged to receive monetary remuneration. Thus, the answer to the question of whether it is possible not to pay the director’s salary is clearly negative. The minimum salary of a director should not be lower than the officially established minimum wage; the maximum income of a director is not limited.

From the point of view of labor legislation, the head of an organization (director, general director) is the same employee who performs his duties on the basis of an employment contract, but has broader functionality and responsibilities. And he is subject to all the rights and obligations provided for by the Labor Code of the Russian Federation in relation to hired workers. We’ll talk about issues related to the CEO’s salary in our material.

Director's salary

The salary of the general director, like other employees, consists of:

remuneration for work;
compensation payments;
incentive payments.

At the same time, for a full month worked, the director’s salary cannot be less than the minimum wage (Part 3 of Article 133 of the Labor Code of the Russian Federation). The amount of the “minimum wage” from July 1, 2016, was set at 7,500 rubles per month (Article 1 of the Federal Federal Law No. 164-FZ dated June 2, 2016).

Since the general director of an LLC is the sole executive body, he acts on behalf of the organization without a power of attorney, including representing its interests and making transactions, issuing orders on the appointment of employees, their transfer and dismissal, applying incentive measures and imposing disciplinary sanctions and etc. (Clause 3 of Article 40 of the Federal Law of 02/08/1998 No. 14-FZ).

Accordingly, the general director determines the amount of his salary independently. But in practice, the establishment of remuneration for all employees, including the director, is often agreed with the owners, especially if the founder is the only one in the organization. There are some cases when the director of an LLC is obliged to agree on his large salary with the participants. This is necessary if the salary amount falls within the definition of a major transaction. The criterion for a major transaction in an LLC is 25 percent or more of the asset balance sheet of the company for the last reporting period preceding the day the decision was made to carry out such a transaction, in this case, the day the director’s salary was established (Article 46 of Federal Law No. 14-FZ dated 02/08/1998 ).

Is it possible not to pay the director's salary?

Naturally, the director’s salary does not need to be calculated if he does not work (for example, he is on leave without pay). In other cases, it is a violation of labor legislation, threatening the employer with a fine and payment of monetary compensation to the employee. Therefore, at a minimum, the minimum wage must be accrued to the employee for a full month.

If the month is not fully worked out, the monthly salary may be lower than the minimum wage. The same applies to the case when the director works part-time, i.e. the work standard is met, but the salary is below the minimum wage. For example, the employment contract stipulates that the director works daily for 2 hours and his salary is calculated based on the minimum wage for a full month with a 40-hour work week in proportion to the month actually worked.

Therefore, if the director worked the month of September completely in accordance with his schedule, the number of working hours will be 44 hours (22 working days * 2 hours/day). Therefore, his salary for September will be calculated in the amount of 1,875 rubles. (7,500 rubles / 176 hours * 44 hours).

Thus, the calculation of monthly wages in an amount less than the minimum wage in this case is due to the peculiarities of the concluded employment contract in terms of remuneration and is not a violation of labor legislation.

From January 1, 2017, changes to the Labor Code of the Russian Federation regarding the payment of wages come into effect. In accordance with these changes, individual organizations must set salaries for the manager, his deputies and the chief accountant, taking into account the ratio of their salaries to the salaries of other employees. This provision is enshrined in Part 2 of Article 145 of the Labor Code of the Russian Federation. In addition, managers, their deputies, and chief accountants will now have to post information about their average monthly salary on the Internet. For failure to comply with the requirements of the law on the ratio of salaries with the manager, the employment contract must be terminated, which is enshrined in clause 1 of part 2 of art. 278 Labor Code of the Russian Federation.

Who is covered by the wage matching law?

The maximum level of ratio between the average monthly salary of managers, their deputies, chief accountants and the average monthly salary of employees should be determined by:

Public sector organizations (federal, municipal institutions and institutions of constituent entities of the Russian Federation).
Unitary enterprises

For others, the law does not establish restrictions on determining the size of salaries.

In addition, this rule does not apply if the institution is included in a special list by decision of the Government, the authorities of the constituent entities of the Russian Federation or local governments.

Who is responsible for setting the salary ratio?

The ratio of average monthly salaries must be determined by the founder of the organization. When determining the ratio, the founder must focus on the level that will be established by the Government of the Russian Federation, regional authorities or local governments.

Calculation of average monthly salary

To determine the salary ratio, the average monthly salary of the manager should be divided by the average monthly salary of the institution’s employees.

To do this, you need to divide the actual salary accrued for the calendar year by 12. When calculating salaries, all sources of financing are taken into account.

If the manager has worked for an incomplete calendar year, calculate average earnings based on the full calendar months actually worked.

If the manager combines positions, then it is necessary to take into account both the payment for the main job and the additional payment for the combination.

If a deputy manager or chief accountant works part-time, then the calculation takes into account only the salary for the position of deputy or chief accountant.

Then the average monthly earnings of workers are calculated.

The calculation includes:

salary accrued for time worked, including incentive payments based on work results;
payments due to regional regulation of wages, in particular regional bonuses;
amounts calculated from average earnings, in particular vacation pay.

The next step is to divide the wages actually accrued to full-time employees by their average number for the calendar year and by 12.

The manager, his deputies, and the chief accountant are not included in the payroll and their earnings are not taken into account when determining the wages actually accrued to employees.

Limit level of salary ratio

Currently, the maximum level for the ratio of the average salary of the head of a federal budgetary and government institution and the average salary of employees of this institution is set in a multiple of 1 to 8. For now, there are no plans to change this limit.
At the regional and local levels, the maximum ratio of salaries of managers and employees of institutions is determined by regulations of the constituent entities of the Russian Federation and municipalities.

The Russian tripartite commission for the regulation of social and labor relations recommended that all organizations determine the maximum ratio of salaries of management and employees in a multiple of 1 to 8. However, regional and local authorities do not always apply these recommendations.
To calculate the maximum level of the wage ratio, instead of the “average wage” indicator, the “average monthly wage” is used. YOU have now developed a draft resolution of the Government of the Russian Federation in which it is planned to amend the Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages.”

The Russian Ministry of Labor proposes to approve the procedure for calculating the ratio of average monthly wages. This calculation needs to be done:

based on the results of the calendar year;
separately for the positions of manager, deputy manager and chief accountant.
Since July 4, 2016, managers, their deputies and chief accountants of companies that set the maximum ratio of average monthly salaries are required to post information on the Internet about the average monthly salary calculated for the calendar year. This information is published on the official website of the founder, or, by his decision, on the organization’s website.

The procedure for posting data on the average monthly salary will be established by the Government of the Russian Federation, regional authorities and local governments.

Manager's responsibility

In Art. 278 of the Labor Code of the Russian Federation, new grounds have appeared for terminating an employment contract with a manager:

for violation of the maximum level of the ratio of average monthly salaries when establishing remuneration for the deputy head of the organization and the chief accountant;
other grounds provided for in the employment contract.

Within the meaning of these norms, these employees are subject to dismissal for failure to comply with the rule on the ratio of salaries.

" № 9/2016

From January 1, 2017, salaries of management personnel of institutions must be linked to the salaries of other employees and subject to the maximum ratios established by the founding bodies. Autonomous institutions will also have to comply with new requirements.

Existing and new rules

As you know, the restriction on executive salaries is still in effect, but it does not apply to all institutions.

Firstly, the maximum ratio of salaries of managers and other personnel is stated in the Regulations on the establishment of remuneration systems for employees of federal budgetary, autonomous and government institutions, approved by Decree of the Government of the Russian Federation of 05.08.2008 No. 583 (hereinafter referred to as Regulation No. 583). That is, the ratios, which are determined in multiples of 1 to 8, must be observed by federal-level institutions, and only budgetary and government ones. The norms of paragraph 9 of Regulation No. 583 on the operation of maximum “thresholds” do not apply to autonomous institutions. For subjects of the Russian Federation and municipalities, there are also no regulations on the application of limit ratios specifically in relation to AC.

Secondly, at the federal level, restrictions apply to heads of institutions, while other management personnel are not affected by these rules. In regions and municipalities, a different practice may develop, but it is still not widespread.

The situation changed with the adoption of Federal Law No. 347-FZ of July 3, 2016, which introduced changes to labor legislation. According to Art. 145 of the Labor Code of the Russian Federation, the maximum ratios in the near future must be observed by institutions of all levels of subordination and all types (including administrative institutions), and these ratios will apply both to managers and to their deputies and chief accountants.

The specific ratios of the average monthly salary of the management team and other employees of the institutions must be established by the founding bodies. The limits of these ratios are approved by regulatory legal acts of the appropriate level:

in relation to federal government institutions - by the Government of the Russian Federation;
in relation to state institutions of regional subordination - by constituent entities of the Russian Federation;
in relation to municipal institutions - local government bodies.

This document has been developed for federal institutions - a draft resolution of the Government of the Russian Federation, amending, among other things, Regulation No. 583, was published on the federal portal regulation.gov.ru and has already undergone public discussion. What do legislators propose?

Changes for Federal Agencies

The draft resolution states that the procedure for establishing a maximum level for the ratio of the average monthly salary of management and ordinary personnel is mandatory for all federal institutions, even if they are not subject to other clauses of Regulation No. 583. The maximum level itself is planned to be maintained (according to paragraph 9 of Regulation No. 583, it is defined in multiples of 1 to 8), but at the same time, federal autonomous institutions will also have an obligation to comply with it.

When calculating average monthly salaries, it will be necessary to take into account all sources of financial support from which the indicated salaries were formed, and data to determine their ratio will be taken for the calendar year. This applies to all three management positions, as well as the rest of the staff.

However, it is proposed to approve additional requirements for the top officials of institutions. As follows from the norms of the project under consideration, when establishing remuneration conditions for the head of a federal state institution, the federal executive body will have to ensure that the maximum ratio level is not exceeded. That is, the salary of the head of the institution, even taking into account the maximum size of the bonus accrued based on the results of work, must meet the requirement of not exceeding, while in order to receive the maximum bonus the head must fulfill all performance indicators of the institution. In addition, in para. 1 clause 9 of Regulation No. 583 (as amended by the draft resolution) separately stipulates that incentive payments accrued to the head of a federal state institution depend on the results of achieving the performance indicators of the institution and the head directly for the corresponding period.

The salary of the head of a federal institution, even taking into account the maximum size of the bonus accrued based on the results of work, must meet the requirement of not exceeding the maximum “threshold”.

Note that similar rules on linking incentive payments with the achievement of established performance indicators are contained in paragraphs. “c” clause 11 of the standard form of an employment contract with the head of a state (municipal) institution, approved by Decree of the Government of the Russian Federation of April 12, 2013 No. 329. In clause 24 of the Unified Recommendations for the establishment of remuneration systems for state and municipal employees at the federal, regional and local levels institutions for 2016 (approved by the Decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated December 25, 2015) also states that incentive payments to the heads of institutions should be made depending on their achievement of performance targets established by the founding body. Thus, Regulation No. 583 will further consolidate the previously adopted rules and compliance with them will become mandatory (currently, the performance of a manager is taken into account when calculating incentive payments, but does not directly affect the bonus).

But the basis for exceeding the maximum level of the wage ratio is planned to be preserved. As stated in para. 6 clause 9 of Regulation No. 583 (as amended), a decision to exceed the “threshold” can be made by the founding body in relation to the head of a federal institution that is included in the corresponding list. With the adoption of the draft resolution, federal autonomous institutions will also be able to be included in the list of exceptions. The contents of the list are planned to be reviewed at least once every two years. However, only the manager’s salary will still be able to exceed the maximum “threshold” - the proposed norm does not mention deputy managers and chief accountants.

Procedure for calculating the salary ratio

The ratio of the average monthly salary of management and the rest of the personnel of institutions must be calculated based on the procedure approved by the Government of the Russian Federation. In this regard, the project under consideration introduces appropriate amendments to the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average salary” (hereinafter referred to as Resolution No. 922) - it is planned to include the specified calculation procedure. Moreover, this procedure will be the same for all institutions (federal, regional and municipal levels).

It follows from the draft document that the salary ratio is determined based on the results of the calendar year. Calculations are carried out separately for the positions of the head, his deputy and the chief accountant of the institution. At the same time, the draft notes that when carrying out this procedure in relation to the manager, employees of all three management positions should not be taken into account both in the list of employees and in the actual accrued salaries of other employees.

Exceeding the maximum “thresholds” established for the deputy head and chief accountant is fraught with consequences for the first person of the institution.

If the manager, his deputy or the chief accountant work in combination of professions (positions), when calculating the corresponding ratio, the actual accrued salary is taken into account as a whole - both for the main job and for the combination. If the deputy manager (note: the manager is not named here) works part-time, only the actual accrued salary for the positions of deputy or chief accountant is taken into account in the calculations.

In turn, when determining the average monthly salary of the institution’s employees, the following will be taken into account:

accrued wages for hours worked (including incentive payments based on work results), as well as payments due to regional regulation of wages;
payments calculated on the basis of average earnings when an employee performs his job duties, to pay for vacations, as well as for other cases provided for by the Labor Code of the Russian Federation.

The procedure for calculating the ratio for the three management positions will be the same.

1. The average monthly salary of the remaining employees is calculated. This is done by dividing the actual accrued wages of employees on the payroll by the average number of these employees for the corresponding calendar year and by 12 (the number of months in a year).

2. The average monthly salary of the manager (his deputy, chief accountant) is determined: the actual accrued salary for the calendar year is divided by 12 (the number of months in the year). If a representative of the management of an institution has not worked for a full calendar year, the calculation is made based on the full calendar months actually worked by him.

3. The ratio is calculated - the average monthly salary of the manager (his deputy, chief accountant) is divided by the average monthly salary of the employees.

Salary Disclosure

The need to comply with salary thresholds for management personnel is not the only requirement that must be met since the beginning of 2017. Institutions also need to disclose information about the salaries of their executive employees. By virtue of Art. 349.5 of the Labor Code of the Russian Federation, this information must be published on the official websites of government bodies, local government bodies, exercising the functions and powers of the founder. By decision of the founders, this information can be posted on the websites of the institutions themselves.

For your information

Currently, the obligation to disclose their income exists only for heads of state and municipal institutions, but it is carried out in a slightly different form. By virtue of Part 4 of Art. 275 Labor Code of the Russian Federation and Art. 8 of the Federal Law of December 25, 2008 No. 273-FZ “On Combating Corruption”, top officials of institutions must provide the founder with a certificate of income, property and property-related obligations (their own and those of family members).

The procedure for publishing information on the average monthly salary of the head, his deputy, and the chief accountant of institutions is established by regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation, and local government bodies. At the federal level, such a document has been developed - a draft resolution of the Government of the Russian Federation is posted on the portal regulation.gov.ru.

According to this project, information on salaries will need to be made publicly available on the website during the first quarter of the year following the reporting one. Information must be placed in a thematic section specially created for this purpose, a link to which must be present on the main page of the founder’s official website.

The published information must indicate the full name of the federal institution, the position held by the manager, his last name, first name and patronymic. At the same time, it is prohibited to disclose information that allows one to determine the place of residence, postal address, telephone number and other individual contact information of the administrative personnel of institutions, as well as information classified as a state secret or of a confidential nature.

Conclusion

Although the reviewed draft documents are addressed only to federal institutions (with the exception of the developed amendments to Resolution No. 922), the norms contained in them are useful to study by heads of institutions at all levels of subordination. After all, the subjects of the Russian Federation and municipalities, when issuing normative acts of similar content, as a rule, are guided by federal examples. Moreover, the basic norms, which are subsequently developed in draft resolutions, are spelled out in the Labor Code of the Russian Federation, and therefore apply to all public legal entities.

In order for state and municipal institutions (including autonomous ones) to meet the new requirements, an appropriate by-law framework must be created “on the ground”:

subject of the Russian Federation (local government body), establishing the maximum level of the ratio of the average monthly salary of managers, their deputies, chief accountants and other employees of state (municipal) institutions (and other public sector organizations);
a legal act of the founding body that determines the specific salary ratio for subordinate institutions;
a regulatory legal act of a constituent entity of the Russian Federation (local government body), establishing the procedure for posting information on the average monthly salary of executive employees of institutions (and other public sector organizations) calculated for the calendar year, and for the submission of this information by these persons.

The salary ratio calculations themselves will be carried out on the basis of a unified procedure.

Thus, at the beginning of 2017, institutions must make the appropriate calculations based on data for 2016 and send this information to the founding body. Exceeding the established maximum “thresholds” is fraught with consequences for the first person of the institution. By virtue of Art. 278 of the Labor Code of the Russian Federation, failure to comply with the ratio of the average monthly salary of the deputy manager and (or) chief accountant and other employees may lead to termination of the employment contract with the manager.

“On amendments to certain acts of the Government of the Russian Federation.”

Currently, such a list includes only budgetary and government institutions - see Order of the Government of the Russian Federation dated December 30, 2012 No. 2627-r “On approval of the list of federal budgetary and government institutions, which contains the maximum level of the ratio of the average salary of the manager and the average salary of employees institutions may be increased."

“On the procedure for posting information on the average monthly salary of managers, their deputies and chief accountants of state extra-budgetary funds of the Russian Federation, federal government agencies and federal state unitary enterprises.”