Managing a garage-building cooperative (GBC) is not an easy task. The chairman of such an association takes responsibility for accounting, interaction with officials, resolving conflicts between members and maintaining infrastructure. But how much can a person in this position actually earn? Many garage owners do not even suspect that the chairman of the GSK has the right to an official salary - and this is not a violation of the law, but a legal practice. However, there are nuances here: from tax consequences to the risk of embezzlement charges.

In this article we will look at how the salary of the chairman of a garage cooperative is formed in 2026, what payment schemes are used in practice, and why some cooperatives have been working on a “voluntary basis” for years. You will learn how to avoid problems with the tax authorities and what the unofficial payment of the chairman poses to members of the GSK.

Spoiler: the law does not prohibit paying the chairman, but there are strict rules on how to do it correctly. Ignoring these rules may result in fines for the entire cooperative.

Legislative framework: what does the Civil Code of the Russian Federation and the Tax Code say?

The main document regulating the activities of garage cooperatives is Civil Code of the Russian Federation (Article 123.2–123.12), which stipulates the rights and obligations of members of consumer cooperatives. However, there is no direct indication of the chairman’s salary. This creates the basis for different interpretations.

Key points:

  • 📜 Charter of the cooperative - the main document that may provide for payments to the chairman. If the charter does not contain a clause on remuneration, then an official salary is impossible.
  • 💰 Tax Code of the Russian Federation (Article 217) states that any income of individuals is subject to taxation. Even if the chairman receives pocket money, this is considered income.
  • 🏛️ Resolution of the Plenum of the Armed Forces of the Russian Federation No. 53 (2015) clarifies that activities in a cooperative are not considered entrepreneurial, but remuneration for the chairman is possible as civil contract.

In practice this means that the chairman of the GSK can receive a salary legally, but for this you need:

  1. Write down the terms of remuneration in the charter of the cooperative.
  2. Conclude with the chairman contract for paid services (not labor!).
  3. Pay personal income tax (13%) and insurance premiums (if the amount exceeds 300 thousand rubles per year).
⚠️ Attention: If the chairman receives money without an agreement, the tax office may regard this as illicit enrichment or tax evasion. Fines for the cooperative are up to 20% of unaccounted amounts.
📊 How is the work of the chairman paid in your GSK?
Official salary according to the contract
Unofficial payments "in an envelope"
The chairman works for free
I don't know how it works

How much does the chairman of the GSK actually earn?

The salary of the chairman of a garage cooperative varies from 5 to 50 thousand rubles per month - depending on the region, number of members and financial transparency. Here are real examples from practice:

Region Number of garages in GSK Average salary of the chairman (per month) Source of income for the cooperative
Moscow and Moscow region 100–300 30 000–50 000 ₽ Membership fees + land rental
St. Petersburg 50–150 20 000–35 000 ₽ Utility bills + fines for violations
Regions (millions) 30–100 10 000–20 000 ₽ Membership fees only
Small towns 10–30 3 000–10 000 ₽ Voluntary donations

Where does the money come from?

  • 💵 Membership fees - main source. For example, if a cooperative has 100 garages and everyone pays 500 rubles a month, then 5–10 thousand rubles can be allocated for the “salary” of the chairman.
  • 📊 Renting a common area (if GSK rents out parking spaces or billboards).
  • 🚗 Fines for violations (unpaid fees, obstruction of passages).
  • 🏗️ Subsidies or grants (rare, but some cooperatives receive support from municipalities).

It is important to understand that The chairman cannot solely manage the money of the cooperative. All expenses (including his salary) must be approved at the general meeting. If this does not happen, members of the GSK have the right to appeal the actions of the chairman in court.

💡

Before accepting the position of chairman, ask the co-op accountant extract from the Unified State Register of Legal Entities and minutes of the last meeting. This will help to understand how transparent GSK's finances are.

In practice, three main schemes for paying remuneration to the chairman of the State Committee are used. Let's look at their pros and cons.

1. Official salary under the GPC agreement (civil nature)

  • ✅ Pros: everything is legal, there are no risks for the cooperative, the chairman pays taxes.
  • ❌ Cons: you need to keep accounts, pay insurance premiums (if the amount is > 300 thousand rubles per year).

2. “Gray” salary (cash payments without an agreement)

  • ✅ Pros: there is no paperwork, the chairman receives the money “clean”.
  • ❌ Cons: risk of fines from the tax office (up to 40% of the amount), conflicts with members of the cooperative.

3. “Voluntary donations” from GSK members

  • ✅ Pros: no taxes as it is not considered income.
  • ❌ Cons: the chairman depends on the goodwill of the garage workers, the amounts are unstable.

The most risky scheme - when the chairman “appropriates” part of the membership fees without approval. This qualifies as waste (Article 160 of the Criminal Code of the Russian Federation) and faces a real prison term of up to 5 years.

Add a clause on remuneration to the charter of the cooperative|Conduct a vote at the general meeting|Conclude a GPC agreement with the chairman|Monthly transfer your salary to the card (not in cash)|Keep records of all payments in accounting documents-->

Taxes and reporting: what do you need to pay and how to avoid fines?

If the chairman of the cooperative receives an official salary, the cooperative must fulfill a number of obligations to the state:

1. Personal income tax (13%)

  • The cooperative stands tax agent and must withhold 13% from the chairman’s salary, and then transfer it to the budget.
  • Example: if the chairman receives 20 thousand rubles, then he will receive 17,400 rubles in his hands, and 2,600 rubles will go to the tax office.

2. Insurance premiums (if salary > 300 thousand rubles per year)

  • For amounts exceeding 300 thousand ₽, you need to pay 22% on pension insurance and 5.1% for medical.
  • Exception: if the chairman is already retired, pension insurance contributions are not paid.

3. Reporting

  • The cooperative must submit to the tax office:
    • 📄 2-NDFL (annually, until March 1).
    • 📄 6-NDFL (quarterly).
    • 📄 RSV (calculation of insurance premiums, if they are paid).
⚠️ Attention: If the cooperative does not pay taxes on the chairman’s salary, the tax office may charge not only personal income tax, but also penalties (1/300 of the refinancing rate for each day of delay) + 20% fine. In 2026, this could cost thousand rubles for each year of evasion.

How to check if your GSK pays taxes?

  • 🔍 Request from the chairman copies of payment orders according to personal income tax.
  • 📊 Check the cooperative’s reporting on the website Federal Tax Service (section “Business risks: check yourself and your counterparty”).
What happens if the tax office finds unaccounted payments?

The tax office has the right to charge additional personal income tax for the last 3 years, plus a fine of 20% of the amount + penalties. If the amount of evasion exceeds 600 thousand rubles, a criminal case may be initiated under Art. 198 of the Criminal Code of the Russian Federation (“Tax evasion”).

Conflicts and risks: why are members of the general committee often dissatisfied with the chairman’s salary?

Chairman's pay is one of the most controversial topics in garage cooperatives. The main complaints of the GSK members:

1. “The chairman earns too much!”

  • 💸 Often chairmen set themselves a salary that is disproportionate to the income of the cooperative. For example, in a GSK with 20 garages, the chairman receives 30 thousand rubles, but there is no money to repair the roof.
  • 📉 Solution: at the general meeting, set a salary limit (for example, no more than 20% of the total income of the cooperative).

2. “The money goes to no one knows where!”

  • 🕵️‍♂️ If financial reporting is not transparent, members of the State Committee suspect the chairman of embezzlement.
  • 📑 Solution: require monthly expense reports (with receipts and invoices).

3. “The chairman does a bad job, but he takes money!”

  • 🚗 Example: the cooperative does not remove snow or repair gates, but the chairman receives a salary.
  • 📋 Solution: stated in the agreement with the chairman specific responsibilities (for example, “monthly cleaning of the territory”, “timely payment of utilities”).

How to protect yourself from fraud?

  • 🔄 Rotation of the chairman — the charter can stipulate that one person cannot hold a position for more than 2–3 years.
  • 📊 Financial audit — once a year, invite an independent accountant to check expenses.
  • 📢 Public meetings — all decisions on the chairman’s salary must be made by a majority vote.
💡

If the chairman refuses to provide financial statements, this is a reason for his removal. According to Art. 21 of Federal Law No. 193-FZ, members of the cooperative have the right to complete information about expenses.

Alternative ways to motivate the chairman (if salary is not possible)

Not all garage cooperatives can afford an official salary for the chairman. In this case, other forms of encouragement are used:

1. Compensation of expenses

  • 💳 The Chairman is reimbursed for the costs of internet, document printing, gasoline (if he travels to authorities).
  • 📌 Important: all expenses must be confirmed by receipts.

2. Benefits on membership fees

  • 🆓 The chairman is exempt from paying fees for his garage (or pays a symbolic amount).
  • ⚖️ Legally, it is legal if it is stated in the charter.

3. Rewards for results

  • 🏆 For example, if the chairman was able to reduce utility bills or won a lawsuit with the municipality, he is paid a one-time bonus.

4. Free use of common property

  • 🚪 Chairman can use for free warehouse or parking space on the territory of GSK.

Case study:

In one of the cooperatives in the Moscow region, the chairman did not receive a salary, but he was compensated:

  • 📄 1,500 ₽ per month for stationery and postage.
  • 🚗 2,000 ₽ for gasoline (for trips to the administration).
  • 🏠 Benefit on contributions - instead of 1,000 ₽ I paid 200 ₽.

In total, his “income” was ~4,000 rubles per month, but this was not officially considered a salary.

How to change the chairman if he abuses his powers?

If the chairman of the GSK sets his own salary without approval or wastes the cooperative’s money, he can be removed. Procedure:

Step 1. Assemble an initiative group

  • Need no less 10% of cooperative membersto initiate a special meeting.

Step 2. Prepare evidence

  • 📑 Collect checks, statements from the cooperative account, minutes of meetings (where there was no agreement on wages).
  • 📹 If there are facts of embezzlement, record the testimony of witnesses (other members of the GSK).

Step 3. Hold an extraordinary meeting

  • 🗳️ At the meeting, a majority vote can decide to remove the chairman.
  • 📝 Draw up a protocol and register it in Unified State Register of Legal Entities (Unified State Register of Legal Entities).

Step 4. Go to court (if the chairman refuses to leave)

  • 🏛️ File a claim to invalidate the chairman’s decisions.
  • 💰 Demand compensation for damage (if the money was spent illegally).
⚠️ Attention: If the chairman refuses to hand over the documents of the cooperative, you can file a statement with the police under Art. 325 of the Criminal Code of the Russian Federation (“Theft or damage of documents”).
What to do if the chairman threatens to sue?

If the chairman threatens to sue for trying to remove him, collect evidence of his unlawful actions (receipts, testimony, minutes). In 90% of cases, the court sides with the members of the cooperative if violations are proven.

FAQ: Frequently asked questions about the salary of the chairman of the GSK

Can the chairman of the GSK receive a salary if the cooperative is non-profit?

Yes, it can. Non-profit status does not prohibit payment of remuneration for work. The main thing is to stipulate this in the charter and conclude an agreement.

Does the chairman of the GSK need to pay taxes on his salary?

Yes, if the salary is official. The cooperative as a tax agent must withhold 13% personal income tax and transfer it to the budget. If the salary is “gray”, taxes must still be paid, but the risk of fines falls on the chairman.

Is it possible for the chairman of the State Committee to work without a salary?

Yes, this is a common practice in small co-ops. In this case, the chairman can count on compensation for expenses or benefits (for example, exemption from membership fees).

What will happen if the members of the General Committee find out that the chairman takes money “in an envelope”?

They have the right to demand accountability and, if payments are not agreed upon, to remove the chairman from office. In addition, any member of the cooperative can anonymously report unaccounted income to the tax office.

How to check if the chairman is cheating with finances?

Require:

  • 📄 Copies of bank statements of the cooperative.
  • 📊 Expense reports (with receipts and contracts).
  • 🗂️ Minutes of meetings where the chairman’s salary was approved.

If the chairman refuses to provide documents, this is a reason for his removal.