As for the Director not to accrue salary

If we talk about salaried Manager, hired by business owners to lead the company, according to law, it is the same worker as an accountant, Secretary, cleaner etc. Therefore, he is entitled to receive wages. In this case, the question of non-payment of wages usually does not occur. And if there are, then, the solution is simple: an employment contract is, therefore, necessary to pay income.

Instruction

1. There is another situation: when in the face of the head of the organization is the same person who is its owner and founder. Then the question about the employment contract with the Director, who acts as the sole member of the organization is a subject of constant dispute. Often the position of the Supervisory bodies vary depending on the situation.
2. From the point of view of labour legislation in both situations the employee organization is a hired Manager and the head of the organization, regardless of what he himself had founded and owns the company. In practice, this opinion is shared by regulatory authorities and the courts. This means that the need for charges to the Director of wages need to be solved from the standpoint of labour legislation.
3. So, if you have an employment contract, the employee must receive a salary. And its size at full employment and the development may not be less than the minimum wage. The maximum amount of salary of the Director is not limited. And there is no limit for the Director – owner of the firm,which he heads. So to earn wages to the current head should in any case, including in cases where:
   
   - the Director issued an order they hadn't counted on his salary;
   - the organization has not yet started its operation;
   the firm suspended its work on time;
   the company incurred a loss;
   - no money for salaries, etc.
4. The law is not allowed to set the earnings at a minimum level, i.e. in the amount of one minimum wage, which today is 4611 rubles. But this amount is not everyone is happy with. There are other legitimate ways to reduce the earnings of the Director.
5. The first way is to pay the idle time. Under the law, wages for the idle time is calculated on the basis of two thirds of the wage, i.e. not full size. Accordingly, if the Manager does not want to receive earnings from that activity is not actually conducted, it is possible to formally reduce wages, recognizing the presence of inactivity. At the same time to be separate documents just don't need enough to make an appropriate entry in the register of working time. If necessary, you can issue an order about the payment of wages for idle time.
6. The second method is the incomplete output. It provides for the introduction for the head of part-time. This situation is possible in two forms: short-time working and part-time. You need to make an additional agreement to the labour contract. It specifies the new schedule of the Director. Payments are made in proportion to time worked and may be less than the minimum wage.