In the middle class group there are people with incomes that allow them to own real estate and a car, analysts note. According to ACRA experts, the middle class includes citizens who do not have problems paying bills and purchasing necessary goods, they travel abroad and save, and can also afford a mortgage and a car loan. They have higher education and are engaged in mental work or entrepreneurship.

There is no unambiguous definition of the middle class, but there is a conceptual understanding, Liliya Ovcharova, director of social research at the National Research University Higher School of Economics, explained to RBC. “The middle class, in addition to income, usually has certain professional competencies, is prone to change, and is mobile in terms of career. The significant difference between the middle class and others is that it begins to invest its resources in education, health care and other development-related expenses,” she said.

To calculate the minimum salary thresholds for inclusion in the middle class, analysts analyzed the cost of real estate in the region, conditional prices for a middle-class car, the cost of vacations twice a year, and payment of housing and communal services bills in the regions. Current consumption was assessed through the cost of a fixed set of consumer goods for each subject of the Russian Federation.

“When we looked at the minimum wage level that is necessary for people to consider themselves middle class, we saw that the minimum that a person should earn in a particular region is about 60 thousand rubles,” - said Anisimova. At the same time, the expected salary level in Moscow should be twice as high as in any other region. “This is 120 thousand rubles,” said the ACRA expert.

According to her, the high minimum level of earnings to enter the middle class in the Ural Federal District is due to the fact that “the cost of living and the level of wages on average in mining regions are high.” And in the Far East, a large contribution to the growth of the minimum wage is made by the high cost of housing. “The cost of one square meter of housing in the Far Eastern Federal District is on average 1.4 times higher than the cost of housing in Russia, with the exception of Moscow,” Anisimova clarified.

According to Rosstat, the average salary in the country at the end of 2017 was 39.1 thousand rubles, for January-April 2018 - 41.4 thousand rubles.

The decline of the middle class

If we evaluate the middle class by monetary indicators, then since 2014 this group has really “shrinked,” says Ovcharova. “Before the collapse in household incomes in November-December 2014, it was about 30% of the sample, and in terms of the general population [of the entire population of the country] - 36-38%. But already in 2015, the middle class shrank by 3 percentage points. from the sample, or by 6 p.p. in general terms,” she said. In subsequent years, there is some recovery in dynamics, the expert noted, but it has not yet returned to the level of 2014.

Wage inequality across the country

The differentiation in the level of salaries of Russians (the ratio of the average salary of the 10% of the highest and 10% of the least paid workers) has fluctuated at approximately 15 times over the past eight years. “The 10% of the least paid workers consistently receive wages approximately 15 times less than the 10% of the most paid workers,” Anisimova pointed out. For Moscow, the indicator is more volatile from year to year, but generally corresponds to the general trend in the country.

Official statistics do not reflect all wage inequality, Ovcharova believes. HSE in its research (we are talking about the Russian monitoring of the economic situation and health of the population at the National Research University Higher School of Economics) also takes into account the informal sector, which makes the gap even larger, she notes. “If we take the variable part of wages and wages in the informal economy, then the differentiation increases, according to our estimates, to about 26 times,” she said.

The wage gap between mining and non-mining regions is growing, ACRA experts believe. “Over the past eight years, the share of workers who receive high wages, who can be classified as middle class, has generally increased in Russia. However, this growth in most regions ranged from tenths of a percent to two to three percent. The greatest growth is observed in mining regions and financial centers - Moscow, St. Petersburg and the Moscow region, which is growing after Moscow. Thus, the differentiation is only getting worse,” Anisimova emphasized.

The regions of Russia are very differentiated, and not only in comparison with Moscow, says Ovcharova. “If you take the Tyumen region or the Sakhalin region, where the country’s export potential is concentrated, then everything there is comparable to Moscow. Petersburg is closer to Moscow than all the others,” she said.

The structure of expenses of citizens classified by ACRA analysts as middle class is dominated by expenses for cars (from 32 to 20%) and current consumption (from 21 to 17%). The exception is Moscow, where the structure of expenses is more consistent with the concept of “middle class”, which is characterized by the main direction of expenses on investments, real estate, and durable goods. “In no case should the maximum be for current consumption: groceries, paying bills or for a car. It turns out that basically in all federal districts the middle class spends on cars and current consumption, except for Moscow,” said the ACRA expert. The capital's middle class spends the most on housing (35%), followed by spending on a car (20%), and current consumption (17%).

The Russian Tax Service plans to conduct on-site tax audits based on an assessment of the risk level of the likelihood of understating the tax base or using another method of tax evasion. Planning in accordance with the concept approved by order of the Federal Tax Service dated May 30, 2007 No. MM-3-06/333@ (hereinafter referred to as the order) is carried out on the principles of openness and transparency.

According to clause 5 of Appendix No. 2 to the order, one of the criteria for self-assessment of the risk of conducting an on-site tax audit is a comparison of the industry average salary with the amount established at the enterprise. If in fact it differs less from the average, this may serve as a reason to order an on-site tax audit.

If suddenly the amount of remuneration for workers at an enterprise at some point turns out to be lower than the industry average wage according to OKVED, it is advisable for the employer to index it.

Let's find out where the tax office learns about the level of average monthly wage established at the enterprise by type of economic activity:

1. The fiscal authority learns the average amount of earnings established for a taxpayer from reporting, for example, from form 2-NDFL.
2. The number of employees is indicated by the employer when submitting the annual report on the average number of employees.
3. The enterprise average is calculated as follows:

   Average salary = total income paid to staff for the year (according to Form 2-NDFL) / number of employees according to Form 2-NDFL / 12 months.

   Where to find out the average earnings in 2019 - 2020

   To reduce the risk of conducting an on-site tax audit, the taxpayer must independently monitor changes in the average salary in Russia by profession. The main source of such information is Rosstat.

   You can track the latest analytical sample of average wages by industry on the official Rosstat website rosstat.gov.ru/.

   In addition, information on industry average salary indicators in the region also periodically appears on the pages of regional Federal Tax Service Inspectors. Regular analysis of the compliance of the industry average with the actual one established at the enterprise as of the same reporting date will allow taxpayers-employers to make a timely decision on indexing earnings.

   Average monthly salary by type of economic activity in the regions

   Fresh analytical data on wages in Russia by profession in 2019 are also available on the website of the Federal State Statistics Service. To find out regional indicators, you should select “Labor Market, Employment and Wages” in the “Official Statistics” tab, and then “Wages” and view the information of interest.

   For example, as of August 16, 2019, the level of average monthly industry salaries in the country as a whole is as follows (data available for the first half of 2019):

   

   It is in the interests of taxpayers themselves to analyze wage indicators at the enterprise and compare them with the industry average. If the amount of earnings paid to employees at an enterprise is less than the average established in the region by profession, then this is an additional reason for the tax service to contact such taxpayer for an inspection.

In 2007, the Federal Tax Service revealed the procedure for selecting companies for on-site inspections. For this purpose, the concept of their planning system was approved by order dated May 30, 2007 No. MM-3-06/. In accordance with it, before deciding to conduct an inspection, the supervisory authority analyzes the company’s activities. So that an organization can independently assess the riskiness of its activities, including according to such a criterion as the level of salary according to OKVED, Appendix 2 to Order MM-3-06/ provides publicly available criteria. The Federal Tax Service in its analysis is guided not only by these criteria, but they are the most important.

Paragraph 5 of the criteria states that the reason for verification, among other things, is the payment of wages lower than the average salary for the type of economic activity in the constituent entity of the Russian Federation. If such a fact is revealed, the Federal Tax Service inspection will send a request to the company demanding an explanation of the reasons for this situation. Also, the management of the organization is called to the Federal Tax Service to provide explanations.

How to find out what the average salary is in your region

To obtain information about the industry average salary, the Federal Tax Service recommends contacting the following sources:

• websites of territorial bodies of Rosstat;
• collections of economic and statistical materials published by Rosstat;
• websites of territorial departments of the Federal Tax Service;
• request of the company to the territorial bodies of Rosstat and the Federal Tax Service.

Data on the level of average wages by industry (OKVED) for Russia as a whole are published on the website of the Federal State Statistics Service in the section “Labor Market, Employment and Wages”.

The industry average wage level according to OKVED and by region in 2020 will become known in mid-2020. Data for earlier periods have now been published.

Report on the average salary in St. Petersburg by type of activity

To understand where to look at the industry average salary for 2020 according to OKVED, you will have to refer to the official website of the territorial body of Rosstat in the region of the company’s activities. Each subject of the Federation has its own. Mosgorstat collects and processes information on the city of Moscow. Voronezhstat - in Voronezh. This body publishes information on the industry average wage level.

Average monthly nominal accrued wages of employees of organizations by type of economic activity in the city of Voronezh, rubles

Including:
Agriculture, forestry, hunting, fishing and fish farming
Mining
Manufacturing industries
Providing electricity, gas and steam; air conditioning
Water supply; drainage, collection organization and waste disposal, pollution elimination activities
Construction
Wholesale and retail trade; repair of vehicles and motorcycles
Transportation and storage
Activities of hotels and catering establishments
Activities in the field of information and communication
Financial and insurance activities
Real estate activities
Professional, scientific and technical activities
Administrative activities and related additional services

How do tax authorities find out the salary level at an enterprise?

The evaluation criteria do not say how tax inspectors determine the average salary paid in a company. But it is obvious that the information for assessment is received by the Federal Tax Service as part of the submitted reporting.

Thus, the number of employees of an organization is determined based on the report on the average number of employees as of January 1, which companies are required to provide annually.

Tax authorities receive information about income paid to employees from 2-NDFL certificates, based on insurance premiums. The regulatory authority will compare the data obtained from the company’s reporting with the average wage level by type of economic activity.

Thus, inspectors will determine the level of wages for the year. For internal analysis to determine whether the organization meets the criterion, information for the most recently closed reporting year should be considered.

How to respond to a request from the Federal Tax Service to reduce risks

A lower level of wages than the average salary according to OKVED is sometimes a consequence of objective reasons. It is determined by the region as a whole. It is obvious that incomes paid in the regional center will always be higher than those paid in rural administrative units.

It is also possible that your company is just starting to operate, and employees were only hired towards the end of the year. Or the company has many part-time workers. In addition, organizations sometimes experience temporary difficulties, as a result of which workers had to be placed on idle leave with payment of 2/3 of their average earnings. Or, as a result of low revenue, employee bonuses were cancelled.

To provide a competent response from the tax authorities, it is necessary to analyze all the reasons for paying wages lower than the average salary by industry, and present them in the most detailed and reasonable manner.

Sample response from the Federal Tax Service to a request

Obviously, separately paying wages lower than the industry average wage in 2020 by type of activity will not be a reason for an audit. During the pre-audit analysis, tax inspectors consider all criteria in a comprehensive manner. But you should still monitor the level of this indicator. Moreover, a good salary level will make the company more attractive to potential employees.

The Simplified magazine has prepared a table of the average salary in Russia, which should be applied in 2019. You cannot pay lower, so the table actually represents the minimum wage by industry.

In the table, salaries are broken down by region, as well as by type of activity, taking into account the new OKVED-2019 codes. The average salary must be paid by industry (type of activity), otherwise the tax authorities will think that the employer pays the salary in envelopes, and additional penalties and fines, contributions and personal income tax will be assessed.

Accountants should note that due to changes in the minimum wage, as well as average earnings, employers must increase wages. How to find out whether your company will have a Federal Tax Service audit regarding salaries, read the article in the magazine "Simplified".

Average salary in Russia as a whole in 2019

The average salary in Russia, if we take figures for all 85 regions of the Russian Federation, according to Rosstat, in the first half of 2019 is 42,550 rubles. Rosstat cited such figures in its study. These figures are taken before the deduction of personal income tax, which is 13%. That is, in real terms, the average salary in the Russian Federation is even less - 37,018.5 rubles. (42,550 – 13% of 42,550).

Average salary in 85 regions of the Russian Federation by industry and type of activity

How to use the table: Find your industry (1st column) and your region (2nd column) in the table. In the 3rd column you will see the average salary. After downloading, the table is available for sorting by type of activity OKVED and regions of the Russian Federation.

Related articles:

1. How the minimum wage changed in 2019: table by region of the Russian Federation
2. Mandatory salary indexation in 2019 in commercial organizations
3. New regional salary coefficients in 2019: all regions of the Russian Federation
4. Rules for calculating salary advances in 2019

The table shows the average salary by industry and region of the Russian Federation

Please note that this table is for last year, it is used in 2019.

Republic of Adygea (Adygea), Republic of Altai, Republic of Bashkortostan, Republic of Buryatia, Republic of Dagestan, Republic of Ingushetia, Kabardino-Balkarian Republic, Republic of Kalmykia, Karachay-Cherkess Republic, Republic of Karelia, Komi Republic, Republic of Crimea, Mari El Republic, Mordovia Republic, Republic of Sakha (Yakutia), Republic of North Ossetia - Alania, Republic of Tatarstan (Tatarstan), Republic of Tyva, Udmurt Republic, Republic of Khakassia, Chechen Republic, Chuvash Republic - Chuvashia;

Altai Territory, Transbaikal Territory, Kamchatka Territory, Krasnodar Territory, Krasnoyarsk Territory, Perm Territory, Primorsky Territory, Stavropol Territory, Khabarovsk Territory; Amur region, Arkhangelsk region, Astrakhan region, Belgorod region, Bryansk region, Vladimir region, Volgograd region, Vologda region, Voronezh region, Ivanovo region, Irkutsk region, Kaliningrad region, Kaluga region, Kemerovo region, Kirov region, Kostroma region, Kurgan region , Kursk region, Leningrad region, Lipetsk region, Magadan region, Moscow region, Murmansk region, Nizhny Novgorod region, Novgorod region, Novosibirsk region, Omsk region, Orenburg region, Oryol region, Penza region, Pskov region, Rostov region, Ryazan region, Samara region, Saratov region, Sakhalin region, Sverdlovsk region, Smolensk region, Tambov region, Tver region, Tomsk region, Tula region, Tyumen region, Ulyanovsk region, Chelyabinsk region, Yaroslavl region;

Moscow, St. Petersburg, Sevastopol;

Jewish Autonomous Region; Nenets Autonomous Okrug, Khanty-Mansiysk Autonomous Okrug - Yugra, Chukotka Autonomous Okrug, Yamalo-Nenets Autonomous Okrug.

As can be seen from Rosstat data, real disposable income of the population is growing in 2019 compared to previous years.

As of July 1, 2019 There were no overdue wages in 9 constituent entities of the Russian Federation. Over the month, it decreased in 34 subjects, remained unchanged in 5 subjects, increased in 34 subjects, and formed in 3 subjects of the Russian Federation.

Debt due to untimely receipt of funds from budgets of all levels for the range of observed types of economic activity as of July 1, 2019. left 55 million rubles, or 2.0% of the total amount of overdue wages.

Of the total debt due to budgetary underfunding, 38.4% fell on the federal budget, 60.2% on the budgets of the constituent entities of the Russian Federation, and 1.4% on local budgets.

How employers can use average salary

Tax officials determine the average salary in a company based on the indicators of the latest 6-NDFL report. The formula is as follows:

Using this formula, calculate the average salary in the organization yourself. Then compare with statistics for your region and industry.

• Important document:Explanations to the tax office about the reasons for low wages (below the industry average)

See the table above for average salaries by region and industry. If earnings are higher than statistical indicators, tax authorities are unlikely to accuse the company of unjustified benefits due to envelopes.

How to calculate the average salary using tax methods

The organization filled out form 6-NDFL for the first quarter of 2019. In line 020 it showed income - 890,000 rubles, in line 060 - the number of recipients - 11 people. If you use the tax authorities’ methodology, the average monthly salary in a company is 26,970 rubles. (RUB 890,000: 11 people: 3 months).

Moscow is not just the capital of the Russian Federation, but also a metropolis with enormous opportunities and prospects. Not a single city in Russia can compare with the capital in terms of salaries. The capital has the highest salaries in the entire country. Here, even for low-paid work, people earn 2–3 times more than in other regions of the Russian Federation.

Salaries in Moscow are studied by a territorial body. This organization is briefly called “Mosgorstat”. It is this institution that conducts research into what salaries are in demand and relevant on the labor market in Moscow, and also conducts analysis regarding the level of wages in different fields of activity and industries.

According to statistics, the average salary in Moscow in 2019 was 91,420 RUB.

Translated into foreign currency, this amount is 1,483 USD.

All statistical data are published taking into account personal income tax. This means that 91,420 is the amount without paying taxes. On average, the rate of this tax is 13%, which means that, taking into account the tax payment, a person receives “clean” 79,535 RUB.

But even this average salary in Moscow exceeds the average salary in Russia, which in 2019 was equal to 42,332 RUB.

Table: statistics on average wage growth in Moscow in recent years

Minimum salary

Minimum wage is the minimum wage. In Russia there is a general minimum wage, as well as regional and Moscow-specific minimum wages.

The Moscow minimum wage depends directly on the subsistence level, which is set in this city once every 3 months. That is, if the cost of living increases, then the minimum wage rate automatically increases. If the cost of living decreases, then the minimum wage remains the same.

The minimum salary in Moscow from January 1, 2020 is 20,195 RUB. According to current legislation, each employer undertakes to pay its employee a salary not less than this amount. If a manager violates the law and knowingly pays less than the minimum wage, then he is subject to a fine of 50,000 RUB.

But it is worth remembering that if the employer has submitted a reasoned refusal to apply the minimum wage to the Labor Inspectorate, then he has the right to pay his employees such salary as he sees fit.

For comparison, it can be noted that the Moscow minimum wage is 5677 RUB more than the general minimum wage in the Russian Federation. This indicator indicates the development of the city and its economic stability.

Table: statistics on the growth of the minimum wage in Moscow by year

Period	Minimum wage rate (expressed in RUB)
01.01.2010	9 500
01.05.2010	10 100
01.01.2011	10 400
01.08.2011	11 100
01.01.2012	11 300
01.06.2012	11 700
01.01.2013	11 700
01.05.2013	12 200
01.01.2014	12 600
01.05.2014	14 000
01.01.2015	14 500
01.04.2015	15 000
01.05.2015	16 500
01.11.2015	17 300
01.01.2016	17 300
01.10.2016	17 561
01.05.2018	18 742
01.01.2019	18 781
01.01.2020	20195

Highest paying industries

The highest paying field in Moscow is show business. Representatives of this industry earn from 70,000 RUB monthly. Artists (artists, musicians, etc.) also receive similar salaries.

The top management industry is characterized by salaries starting from 65,000 RUB, and employees in the transport sector earn from 60,000 RUB.

In the pharmaceutical, medical and construction industries, the average salary starts from RUB 60,000.

Real estate and marketing are characterized by salaries starting from RUB 60,000. In the manufacturing industry, Muscovites earn from 56,000 RUB.

Trade can also be called a highly paid sector. On average, people working in this field earn from RUB 55,000.

Domestic staff are especially in demand and popular in Moscow. On average, people working as au pairs receive from 55,000 RUB monthly.

The highest paid specialties

The highest salaries in Moscow are received by JAVA developers and top managers.

On average, a Senior Java developer earns from 184,000 RUB per month. Top managers also have good salaries. In large organizations and companies, their salaries can reach 1,000,0000 RUB. But it is worth understanding that we are not talking about an ordinary manager, but about the head of a large holding or enterprise.

Heads of the development department receive a minimum of 165,000 RUB monthly, and system architects receive at least 155,000 RUB. The maximum salary of an architect is 180,000 RUB.

Chiefs and directors of large firms and companies earn on average from 145,000–150,000 RUB. The leading developer receives no less than 140,000 RUB, and the salary of the head of the sales department in Moscow starts from 130,000 RUB.

Salaries by profession

Today, statistics use the average salary indicator. But most ratings do not indicate the average salary, but the median income of the population.

These two meanings should not be confused. These are different concepts. In other words, the median is the income of the average person in the middle in the series. That is, half of the people according to statistics earn less than the median income, and the second part earns more. This is the so-called golden mean.

For example: 10 people of the same specialty receive a salary ranging from 1,000 to 2,000 rubles, and 1 person earns 10,000 rubles. The median income in this situation will be 1,500 rubles, while the average salary of people will be 2,318 rubles.

Below are data on the level of wages in different industries and specialties, not by average income, but by median.

Engineering

The salary of an engineer in Moscow ranges from 70,000 to 100,000 RUB. A technologist working in this industry can earn from 70,000 to 90,000 RUB, and the salary of a designer starts from 80,000 RUB per month.

Engineer salaries (expressed in RUB):

1. Construction engineer – 83,000.
2. KMD design engineer – 63,000.

Information technology sector

The information technology sector has always been a very profitable industry. Programmers and developers are valued in Moscow. The average salary of a programmer in Moscow is 80,000 RUB. But it is worth understanding that if a programmer started working only after studying at a university and does not yet have experience, then his salary will not exceed 60,000 RUB.

A programmer with work experience in large companies can receive up to 150,000 RUB per month, and the income of a system administrator starts from 70,000 RUB.

Jurisprudence

Lawyers receive quite normal salaries for Moscow. On average, a lawyer without work experience can qualify for a salary of 60,000 RUB. If a specialist has considerable experience, then his salary increases by 10,000–20,000 RUB.

But it is also worth noting that a lawyer’s salary depends on his specialization.

But it is worth considering that the above figures apply to doctors working in public medical institutions. Doctors working in private clinics earn from RUB 90,000.

Restaurant and hotel business

Today, the restaurant and hotel business in the capital of the Russian Federation provides most of the vacancies to job seekers in Moscow. This industry is actively developing, so restaurants, nightclubs, hotels and cafes are in dire need of labor resources.

The salary of a waiter depends directly on the establishment where the person works:

The official salary of a bartender in a restaurant or nightclub is 36,000–40,000 RUB. But it is worth remembering that waiters and bartenders receive tips, so the real salary of a bartender per month can reach 70,000 RUB.

Confectioner salaries (expressed in RUB):

1. Pastry chef – 58,000.
2. Confectioner-sculptor – 49,000.
3. Confectionery technologist – 42,000.
4. Pastry baker – 38,000.

Chef salary in Moscow (expressed in RUB):

1. Japanese cuisine chef - 54,000.
2. Chef - 53,000.
3. Sous chef – 48,000.
4. Assistant cook - 41,000.

The average salary of a barista in Moscow is 33,500 RUB.

A maid in Moscow earns 46,200 RUB.

Sphere of education

In private schools, the salary of a primary school teacher can reach 97,000 RUB. In public schools, the median salary of an average teacher is RUB 55,000.

The most popular specializations among teachers at the school are Chinese language and computer science teachers. A Chinese language teacher receives 2–3 times more for his work than a computer science teacher, who earns about 61,000 RUB monthly.

The salary of a school director depends on the type of educational institution. In Moscow public schools, the director's salary usually does not exceed 75,000 RUB.

The average salary of a kindergarten teacher varies from 25,000 to 40,000 RUB.

In private kindergartens, teachers earn 58,000 RUB.

Average monthly salary of mentors in state preschool institutions (expressed in RUB):

1. Orphanage teacher – 47,000.
2. Junior teacher in kindergarten - 32,000.
3. GPA teacher – 31,000.
4. Assistant teacher - 27,000.