Privatization of apartments from the Ministry of Defense in 2021

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One of the conditions for concluding an employment contract between an organization and an employee may be the provision of official living space to the latter. As a rule, square meters are issued for the period of work and after dismissal the employee is required to leave the premises. No one wants to lose their home, especially when there is nowhere to move. Therefore, many are interested in the question of whether it is possible to retain a service apartment through privatization, and if so, how to do this correctly? Let's figure it out.

New law on the privatization of departmental housing

Office premises are residential premises provided to employees of organizations on the basis of employment contracts.

There are two types of housing:

• which belongs directly to the enterprise;
• which belongs to the state, and the enterprise only manages it (departmental).

In the first case, the decision on the possibility or impossibility of privatization is made by the management of the enterprise alone, in the second, the employer will only be an intermediary between you and the actual owner, so it will be much more difficult to obtain consent.

According to current legislation, upon termination of the contract, tenants must voluntarily leave the premises.

Expert opinion

Stanislav Evseev

Lawyer. Experience 12 years. Specialization: civil, family, inheritance law.

The exceptions are:

• close relatives of deceased or missing employees of the Ministry of Emergency Situations, the Ministry of Internal Affairs and other law enforcement agencies;
• close relatives of employees who died while performing work duties on the employer’s premises;
• citizens who retired due to old age while working at the enterprise that provided the apartment;
• disabled people of the first and second groups who lost their ability to work due to the fault of the employer;
• the poor.

These categories cannot be evicted from departmental housing, even forcibly, although they cannot privatize it without the consent of the owner.

Is it possible to privatize a service apartment?

According to statistics provided by employees of the special fund of the Russian Federation, it is clear that the privatization of official housing is carried out very rarely, but if there are compelling reasons, it is still possible to transfer it into ownership.

Only employees who have worked for a long time in the organization that provided them with a roof over their heads can apply for office apartments.

Moreover, according to current legislation, only municipal or state housing is subject to privatization. Therefore, before starting the procedure, it is necessary, with the consent of the owner of the residential property, to transfer it from “official” to “municipal”.

Service apartment... what can you expect?

SERVICE APARTMENT... WHAT CAN YOU COUNT ON?

A characteristic and relevant question in our time.
What can you expect when you receive a service apartment? Is it possible to privatize it? Is there a guarantee that if you evict, you can count on another living space? We will try to answer these questions with the help of legislation and various real cases. The legal regulation of relations that develop in one of the most important areas of our lives - labor - is complex. It is carried out on the basis of regulatory requirements of various industries, including housing legislation. Without exaggeration, we can say that this industry, especially as it relates to the use of office premises and dormitories, deserves the attention of heads of organizations and personnel personnel, since their correct application of the relevant rules can significantly contribute to the stability of labor relations and reduce the likelihood of labor problems arising. conflicts, and also, no less important, attracting new personnel.

The basis for providing office living space to an employee are: an order from the organization renting the office space; and an employment contract concluded by the organization with the employee. Tenants of office living space provide it to their employees, whose categories are approved in the prescribed manner, under a sublease agreement. Rent for the use of office living space is paid by employees in the prescribed manner under a sublease agreement in the amount of operating and utility costs. Copies of the order of appointment to work and the employment contract concluded with the employee are transferred within three days to the balance holder of the house.

What are the responsibilities of a service apartment user?

So, the “User” undertakes:

• use the office space and its equipment provided to him for its intended purpose, treat it with care and keep it in proper condition;
• timely pay rent for the use of office living space in the prescribed manner in the amount of operating costs and fees for utilities;
• carry out, at your own expense, routine repairs of the occupied premises in accordance with the list of works attached to the contract at the time of its conclusion and within the time limits established jointly with the “Enterprise”;
• not to make any redevelopment, re-equipment or rearrangement of the equipment located in the premises without the appropriate written permission;
• comply with the rules for using residential premises;
• compensate the “Enterprise” for all losses from damage to the apartment and house and their equipment that occurred through the fault of the “User” or persons living with him;
• when leaving the residential premises for another permanent place of residence with the entire family, vacate and hand over the premises and its equipment to the “Enterprise” in good condition according to the act. At the same time, it is prohibited to remove equipment and fixtures installed by the Enterprise, the removal of which may damage individual structures or the finishing of the premises. Damage to the premises caused by the “User”, as well as work not performed by him on routine repairs of the premises, which are the responsibility of the “User”, are recorded in the certificate of delivery of the premises.

In this case, the cost of the necessary repairs and the costs of the management of the houses to correct the damage caused shall be paid at the expense of the “User”. The act of handing over the premises is drawn up and signed by representatives of the “Enterprise”, the public house committee and the “User”. The “Enterprise” undertakes to provide the “User” with residential premises in good condition. In the event of the formation of excess (exceeding the established norm) living space in the form of a separate isolated room, this area may be withdrawn from the “User”. If an excess isolated room has arisen in an apartment provided for official use to one family, the “User” must be provided with a separate, smaller service apartment. The contract is valid only during the employment contract concluded by the “User” with the “Enterprise” and is subject to termination with the eviction of the “User” and persons living together with him, without the provision of other residential premises in the manner prescribed by law:

a) in cases where the “User” or members of his family systematically destroy or damage the living quarters or make it impossible for others to live with them in the same apartment or in the same house, and preventive measures and social impact have been ineffective;

b) in the event that the “User” terminates the employment relationship with the “Enterprise”, regardless of the reasons for its termination; Note. Upon termination of the employment relationship, the “User”, together with all persons living with him, is obliged to vacate the office premises within a month from the date of receipt of the written warning from the “Enterprise”.

c) on other grounds established by current legislation. Eviction from service living space: war invalids, labor invalids of groups I and II, old-age pensioners, personal pensioners, families of persons serving in the Armed Forces of the Russian Federation, families of military personnel and partisans who died or went missing in defense of the USSR or in the line of duty other duties of military service - in the event of termination of employment relations with the “Enterprise”, it is carried out with the provision of another, suitable living space. Issues not covered by this agreement are resolved in accordance with current legislation and the decrees, regulations, rules and instructions on housing issued in their development. Disputes that may arise between the parties under this agreement shall be resolved in court.

A contract for the rental of official residential premises is concluded for the period of employment, service or holding a government position in the Russian Federation, a government position in a constituent entity of the Russian Federation or in an elected position. Termination of employment relations or tenure in a government position of the Russian Federation, a government position of a constituent entity of the Russian Federation or in an elective position, as well as dismissal from service is grounds for termination of the contract for the rental of office residential premises.

According to Art. 103 of the Housing Code of the Russian Federation, in cases of termination or termination of rental contracts for specialized residential premises, citizens must vacate the residential premises that they occupied under these contracts. In case of refusal to vacate such residential premises, these citizens are subject to eviction in court without the provision of other residential premises. The rental agreement for specialized residential premises may be terminated at the initiative of the landlord if the tenant and his family members living with him fail to fulfill their obligations under the rental agreement for specialized residential premises, as well as in other cases provided for in Art. 83 Housing Code of the Russian Federation.

Termination of a rental agreement for specialized residential premises at the request of the lessor is carried out in court. By the way, there is one very interesting fact. State employees - members of young families with one or two children can receive support in the amount of 30 percent of the estimated cost of housing. For the birth of the first and second child, an additional reimbursement of 10 percent of the cost is offered. A family of a state employee with three or four children and so on can count on 40 percent support from the estimated cost of the apartment. For family social workers under 30 years of age, there is an opportunity to become participants in the regional target program “Providing housing for young families” until 2010.

Service residential premises are intended for the residence of citizens in connection with the nature of their labor relations with a government body, local government body, state unitary enterprise, state or municipal institution, in connection with service, in connection with appointment to a government position in the Russian Federation or a government position subject of the Russian Federation or in connection with election to elective positions in government bodies or local government bodies.

Service residential premises include separate apartments. It is not allowed to allocate rooms for office living quarters in apartments in which several tenants and (or) owners of residential premises live. As service residential premises in an apartment building, both all residential premises of such a house and part of the residential premises in this building can be used.

The concept and definition of “Service residential premises” is given in the Housing Code of the Russian Federation. Additions, the procedure for classifying premises as Service Residential Premises, as well as a standard rental agreement for service residential premises are given in the Decree of the Government of the Russian Federation of January 26, 2006 No. 42 “ON APPROVAL OF THE RULES FOR CLASSIFICATION OF RESIDENTIAL PREMISES AS A SPECIALIZED HOUSING FUND AND STANDARD AGREEMENTS FOR THE HIRE OF SPECIALIZED RESIDENTIAL PREMISES" .

What if the service apartment is provided in accordance with the law? The legislation does not oblige the provision of apartments. And the provision of apartments to employees, even if specified in the employment contract, still needs to be justified for expediency. If an apartment is provided to an irreplaceable top manager or a rare specialist, that’s one thing. And if it is provided to an ordinary employee, then you need to think about how to justify it. Maybe it’s easier to just assume that the apartment is empty? Maybe! But if a person is from out of town, then he needs legal housing and temporary registration. There is no way to do this without an agreement. Either rent or use. When providing residential premises to citizens, a rental agreement for residential premises is concluded. Depending on what kind of residential rental agreement they promised to conclude with you, the grounds for its conclusion will be different.

Currently, not all citizens have the right to receive state or municipal housing. Only citizens recognized by law as low-income and categories of citizens established by law (for example, career military personnel discharged from military service) can receive state or municipal housing. Such citizens are recognized as needing residential premises only if they do not own housing or have already been provided with state or municipal housing, or such housing is unsuitable for permanent residence, or if for each living family member there is less living space than the established accounting norm. If you meet the above requirements, then you have the right to stand in line for housing under a social tenancy agreement. To do this, you need to contact the local government authority at your place of residence and submit an application to register as those in need of residential premises. Service residential premises are provided to citizens during the period of their work in a specific organization for temporary residence, and after dismissal from the organization, the employment contract is terminated. The categories of citizens who are provided with service residential apartments from the municipal housing stock are established by the local government.

If you were promised to be provided with an apartment by an organization without the grounds listed above, that is, under a commercial lease agreement, then in this case housing is provided by agreement of the parties (you and the housing and communal services organization) and on the basis of a concluded agreement. A verbal promise to give you an apartment has no legal meaning , if it is not confirmed by certain actions or documents. Such a promise in itself will not constitute a basis for obtaining housing.

Using examples, let's look at the situations in which people who received service apartments found themselves. For example, there are often cases when the period for obtaining a service apartment is quite long. And even through the court it is no longer possible to evict the residents of this apartment. Thus, N.’s family received a service apartment in 1997. The head of the family worked in the organization for 2 years and quit. The organization filed a lawsuit for eviction, the court decision was not in favor of N’s family. However, for some reason the eviction did not take place. In 2002, husband and wife N. divorced, and the husband moved to another living space. Mother and daughter now live and have been registered in this apartment all this time. Now they are trying to legalize this living space. Many questions arise here at once. How to transfer an apartment to social rent? Can a mother and daughter be evicted without housing? In this case, eviction without the provision of other residential premises is impossible, since the writ of execution is subject to presentation for execution within three years from the date of the court decision. In this case, more than three years have passed. Accordingly, it is no longer possible to evict anyone on the basis of this writ of execution.

It will be very difficult to transfer residential premises to the municipal housing stock. There are simply no existing rules of law defining the grounds and procedure for such a transfer of residential premises to the municipal housing stock. Accordingly, an unspoken practice has developed according to which citizens submit an application to the administration of the enterprise to which this housing is assigned for its transfer to the municipal housing stock, and only with the consent of the enterprise administration is such a transfer of housing from one housing stock to another made.

Expenses for the maintenance of an apartment intended for the residence of posted workers, on the basis of documents indirectly confirming the fact that these workers stayed in it during a business trip (travel certificate, travel documents to the place of business trip, etc.), can be classified as recognized when taxing profits expenses. At the same time, officials note, such expenses are accepted for tax accounting in the proportion in which the apartment was used for the accommodation of posted workers. Expenses for maintaining the apartment during the time that the apartment was empty cannot be recognized for income tax purposes. (Letter of the Ministry of Finance of the Russian Federation No. 03-03-04/1/533 dated June 20, 2006).

Let's consider another case.

The court ruled to evict a former regional Duma deputy from his official apartment, who did not vacate the living space after he stopped working in the legislative body. The regional prosecutor filed a lawsuit in defense of the interests of the subject of the Russian Federation K.. In 2002, by decree of the regional administration, the Regional Duma was allocated three service apartments. One of them, a two-room apartment, was allocated to Deputy R. During his time as a deputy, his daughter got married and gave birth to a child, so four people began to live in the apartment.

After the elections of the new Duma, R.'s parliamentary powers were terminated, but he never vacated the official apartment. The deputy's daughter filed a counterclaim in court to recognize the right of residence in this apartment for her and her 2-year-old daughter. The court had to consider this case without a representative of the defendants, who presented documents about being on a business trip. The court made this decision because the consideration of this case had already been postponed several times, including due to business trips of the defendants’ representative. In accordance with Art. 38 of the Law “On the Status of Deputies of the K. Regional Duma”, a deputy working in the regional Duma on a permanent paid basis, who does not have housing in K., is provided with official living space for living with family members, which he must vacate no later than a month from the date of termination of work in the Regional Duma on an ongoing basis. Guided by this, the Moskovsky District Court granted the prosecutor’s claim to evict the ex-deputy’s family from their service apartment. The defendants filed a cassation appeal, but the regional court upheld this decision. Previously, the court made a decision to evict the family of V., a former regional Duma deputy, from a service apartment.

Another question arises. How and under what circumstances is official housing transferred to the category of personal property of an employee? Can this happen when, after receiving official housing, you serve 10 years in the Ministry of Internal Affairs?

Previously, it was really enough to work for 10 years and live in a service apartment, and then privatize it. Moreover, privatization still required the consent of the department to which the living space belonged. Currently, according to the Housing Code of the Russian Federation, it is almost impossible to obtain ownership of official housing. As we have already found out, service housing is housing that belongs to the organization in which the tenant works. Nowadays they do not issue warrants, but enter into a rental agreement with the organization that rents out this housing. The Housing Code of the Russian Federation does not stipulate the procedure for transferring ownership of official housing. In accordance with Part 3 of Art. 104 of the Housing Code of the Russian Federation, the period for renting office residential premises should not exceed the term of service (work) of the employee specified in the contract (employment agreement). Dismissal from service is the basis for termination of the contract for the rental of office premises. Previously, the nuances of housing were stipulated in the contract. This was very helpful in retaining good personnel. Even when transferred to another unit, the right to an apartment was lost.

For example, an organization is the owner of a service apartment. The former tenant of the service apartment has not lived in it for a year; he rented it out according to a deed to a new tenant, to whom the organization that owns the property officially (by order of the organization) allocated the apartment. The new tenant pays for gas, water, electricity and other utilities. After some time, the former tenant, living in his private house with a family of 3 people, changed his mind and decided to keep the service apartment, citing the fact that he was registered in the service apartment, had a warrant for it issued 17 years ago, he needed an apartment for moving in relatives - not family members.

The organization - the owner of the housing believes that the former tenant does not have rights to a service apartment, since he and his family members do not work for the organization, have not lived in a service apartment for the last year, and have built their own housing - a private house in which they currently live time.

The organization believes that the new tenant, an employee of this organization, has the right to live in a service apartment. Who is right? What are the ways to resolve the controversial issue?

According to Art. 92 of the Housing Code of the Russian Federation, service residential premises are classified as residential premises of a specialized housing stock. Office residential premises are intended for the residence of citizens in connection with the nature of their labor relations with a government body, local government body, state unitary enterprise, state or municipal institution, in connection with service, appointment to a government position in the Russian Federation, etc. In addition, office residential premises are specialized apartments and separate rooms intended for the accommodation of citizens who, due to the nature of their labor relations, must live at or near their place of work. Residential premises are included in the number of official premises by decision of the local administration. Service residential premises are provided to citizens in the form of a separate apartment.

In accordance with Art. 100 of the Housing Code of the Russian Federation, under an agreement for the rental of specialized residential premises, one party - the owner of the rental of specialized residential premises or a person authorized by him (the lessor) - undertakes to transfer to the other party - the citizen (tenant) - this residential premises for a fee for possession and use for temporary residence in it. The rental agreement for specialized residential premises is concluded for the period of employment, service or holding a government position in the Russian Federation, etc. Termination of an employment relationship or tenure in a government position, etc., as well as dismissal, is the basis for termination of the contract for the rental of office premises.

The rental agreement for specialized residential premises can be terminated at any time by agreement of the parties (Part 1, Article 101 of the Housing Code of the Russian Federation). The tenant of specialized residential premises may terminate the rental agreement for specialized residential premises at any time. A rental agreement for specialized residential premises may be terminated in court at the request of the landlord if the tenant and his family members living with him fail to fulfill their obligations under the rental agreement for specialized residential premises, as well as in other cases provided for in Art. 83 Housing Code of the Russian Federation.

The rental agreement for specialized residential premises is terminated due to the loss (destruction) of such residential premises or for other reasons (Part 1 of Article 102 of the Housing Code of the Russian Federation). The transfer of ownership of office residential premises or residential premises in a dormitory, as well as the transfer of such residential premises to the economic management or operational management of another legal entity entails the termination of the lease agreement for such residential premises, except in cases where the new owner of such residential premises or legal entity the person to whom such residential premises is transferred is a party to the employment contract with the employee-employer of such residential premises.

According to Art. 103 of the Housing Code of the Russian Federation, in cases of termination or termination of a rental agreement for specialized residential premises, citizens must vacate the residential premises that they occupied under these agreements. In case of refusal to vacate such residential premises, these citizens are subject to eviction in court without the provision of other residential premises, except for the cases provided for in Part 2 of Art. 102 (if the new owner of such residential premises or the legal entity to which such residential premises is transferred is a party to an employment contract with the employee-employer of such residential premises) and Part 2 of Art. 103 Housing Code of the Russian Federation.

Those who are not tenants of residential premises under social tenancy agreements or family members of the tenant of residential premises under a social tenancy agreement, or owners of residential premises or members of the family of the owner of residential premises and who are registration as those in need of residential premises:

- family members of military personnel, officials, employees of internal affairs bodies, federal security service bodies, customs bodies of the Russian Federation, state fire service bodies, bodies for control over the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system, dead (deceased) or missing persons while performing military service or official duties;

— old age pensioners;

- family members of an employee who was provided with official living quarters or living quarters in a dormitory and who died;

- disabled people of groups I or II, whose disability occurred as a result of a work injury due to the fault of the employer, disabled people of groups I or II, whose disability occurred as a result of an occupational disease in connection with the performance of work duties, disabled military personnel who became disabled of groups I or II due to injury, concussion or injury received during the performance of military service duties or as a result of an illness associated with the performance of military service duties.

Citizens specified in Part 2 of Art. 103 of the Housing Code of the Russian Federation, other residential premises are provided, which must be located within the boundaries of the relevant locality. Eviction of citizens from official residential premises or residential premises in dormitories with the provision of other residential premises in the case provided for in Part 2 of Art. 102 of the Housing Code of the Russian Federation, is carried out by the previous owner or legal entity transferring the corresponding residential premises. Thus, the right to reside in the specified apartment has the current tenant, who was given this apartment by order of the organization. The former tenant does not have the right to use this apartment.

To understand how serious the problem with the allocation of official housing is, two very eloquent examples from life should be given. A police officer (we won’t give his last name for certain reasons) built himself a cooperative apartment. After some time, when there was a new addition to the law enforcement officer’s family, the available living space became insufficient. The police leadership treated this problem with understanding and offered their employee a more spacious apartment, but a service one.

The executive committee told the needy person that he could be provided with official housing only if he sold his apartment to the executive committee (at a special price). This is supposedly the law. The police officer believed, gave up his apartment and moved into the office one. Judge (now former) J. did the same. Only through stubborn battles he managed to achieve the right to freely sell the apartment. So, in 2001, Zh. sells his apartment and gets a service apartment. In 2005, he was not reappointed to the position; he ceased to be a judge. Immediately, the executive committee filed a lawsuit to evict Zh. and his family from the service apartment he occupied.

The court decides to evict the judge from the official apartment without providing other housing. Currently, a huge number of lawsuits are pending in the courts in which defrauded citizens are demanding the return of their apartments. But the courts refuse everyone. Apparently, they do not want to create a dangerous precedent that could raise an unprecedented wave in society. Moreover, even the Constitutional Court, which examined the problem in detail and ruled that the demand of the executive committees to alienate apartments in exchange for official housing was illegal, could not reverse the situation. But who will listen to the defenders of the Constitution when inconsistencies in the legislation allow you to dispose of someone else’s property as if it were your own?

You can practically not count on the privatization of a service apartment. In accordance with the Resolution of the Constitutional Court of the Russian Federation No. 13-P of October 24, 2000, the absence of legally established criteria for banning the privatization of housing leads to arbitrary restrictions on the rights of citizens. Such a restriction does not serve as a necessary and proportionate means of protecting constitutionally recognized public interests, as well as the rights and legitimate interests of other persons, and in the event that the legislator classifies, in accordance with the above criteria, certain residential premises as having a special legal regime and therefore not subject to privatization ; the possibility of appealing against the extension of such a regime to a specific residential premises must be ensured. At the same time, not limiting ourselves to just formal confirmation of the intended purpose of the residential premises, it is necessary to check the facts justifying in each case the extension of a special legal regime to it, based on the practice and prospects for the intended use of this premises, its inclusion in the appropriate industrial and social infrastructure, etc. .

Without studying such circumstances, the real, guaranteed by Art. 46 of the Constitution of the Russian Federation protects the rights of citizens, including the right to privatize residential premises. The peculiarities of the status of service residential premises are revealed during their privatization. Although in Part 1 of Art. 4 of the Law of the Russian Federation “On the privatization of the housing stock in the Russian Federation” states that service residential premises are not subject to privatization; Part 2 of this article determines that the owner of the housing stock and the bodies authorized by him, as well as enterprises and institutions in charge of the residential the fund has the right to make decisions on the privatization of office residential premises. Making a decision on the privatization of service housing is a right, and not an obligation, of the owner (manager) of the service housing stock. In practice, decisions on privatization are made in the case when citizens have worked at an enterprise, institution, organization that provided them with office housing for at least 10 years or have lived in this residential space for at least 10 years. For such a decision to be made by the administration of the enterprise (institution) on whose balance sheet the office premises are located, a 2-month period has been established from the date the employee submits the application. If the application is satisfied, an agreement on the transfer of housing ownership is drawn up, concluded between the employee and the head of the enterprise (institution). There is a second option for resolving the issue of privatization of official housing - at the request of the administration of the enterprise (institution) to the local administration - the official residential premises are transferred to non-official ones and are privatized by the persons occupying them in the usual manner. However, the implementation of this privatization option is also at the discretion of the enterprise administration; a citizen does not have the right to oblige the administration to transfer ownership of the office premises he occupies.

So, the Housing Code of the Russian Federation has established a special procedure for the provision of office residential premises. The basis for issuing a warrant for official residential premises is a decision of the administration of the enterprise (institution, organization). The enterprise submits the documents to the local administration, where a service warrant is drawn up and issued to the citizen. The order is issued on a special form from Fr. The decision of the enterprise administration to provide official housing does not require approval from the local government.

Thus, the legality of moving into service residential premises is determined by the following grounds:

— decision of the enterprise administration on the allocation of office living space;

— decision of the local administration (local government body) to include residential premises among office premises;

- a decision of the administration to provide residential premises included in the number of official housing to an employee who has the right to receive official housing.

If these grounds exist, the local administration is obliged to issue a service warrant to the citizen. The rights and obligations of the tenant are determined primarily by the status of the residential premises. If a citizen is moved into the official residential premises under a warrant for residential premises in a building of the state or municipal housing stock, and, conversely, or a person who does not belong to the category of employees who may be provided with such residential premises is moved into the official premises under a service warrant, the order may be declared invalid by a court of law.

Between the citizen in whose name a warrant for office premises was issued and the administration of the enterprise (institution, military unit) a written agreement is concluded for the rental or lease of residential premises for the duration of the employee’s work (service), in connection with which this premises was provided to him. At the same time, the contract specifically stipulates the employee’s obligation to vacate the premises in the event of termination of his labor (service) relationship with this enterprise. Employees who have benefits provided by law for paying for housing and utilities also enjoy these benefits when living in official residential premises.

It seems that the optimal solution to the issue related to the provision of official housing, regardless of its stock, would be the abandonment of the order system of settlement and, as a consequence, the transition to a warrantless formalization of relations for the use of official residential premises by concluding a commercial rental agreement with the employee. The advantages of concluding such an agreement are obvious, since it is not preceded by administrative prerequisites (need, registration, obtaining a warrant), the presence of which is mandatory when concluding a social rental agreement.

Reasons

The main basis for privatization is the employment contract, which the employee must have. In addition, persons who are not bound by formal labor obligations with the owner company will not be able to begin converting housing owned by the special fund into private ownership.

So, privatization will become possible if:

• you have a rental agreement for office space;
• the owner of the property (department, enterprise, institution) is not against it;
• work experience at this enterprise – 10 or more years;
• duration of actual residence in the apartment – ​​10 years or more;
• You have not previously participated in free privatization.

If, in addition to the owner’s consent, all conditions are met, you have the right to submit a corresponding application to the employer and, if he allows (which happens extremely rarely), begin the procedure.

Who is eligible

The right to privatization arises for people who have worked for 10 or more years in one of the following areas:

• budgetary (doctors, teachers, deputies and others);
• law enforcement agencies (employees of the Ministry of Emergency Situations, FSB, Ministry of Internal Affairs);
• in the public service (judges, customs officers);
• agricultural or environmental (fishermen, foresters, etc.).

Narrow-profile specialists have an advantage, for whom they try to create all the conditions to increase productivity, so these people can privatize a service apartment after 5 years of work at the company that issued it.

This is how government agencies are trying to attract valuable, promising personnel to work in the regions.

Personal income tax and insurance contributions

When providing housing to an employee, you need to take into account the specifics regarding personal income tax and insurance contributions.

According to officials, payments by employers for rental housing for their employees, as well as compensation for expenses incurred by them in renting housing, are subject to personal income tax and insurance contributions (Letters of the Ministry of Finance dated 02/12/2019 No. 03-04-06/8405, dated 03/19/2021 No. 03-15-06/19723, Letter of the Federal Tax Service dated January 10, 2017 No. BS-4-11/ [email protected] ).

But in such a situation one can argue, since payment of housing to employees is directly related to the performance of their job duties and is of a compensatory nature. Thus, lease payments do not need to be included in the tax base for personal income tax.

The court agrees with this position, citing Art. 169 of the Labor Code of the Russian Federation (Resolution of the Federal Antimonopoly Service of the East Siberian District dated September 11, 2013 No. A19-2330/2013). The article states that the employer must reimburse the employee for the costs of settling into a new place of residence when moving to work in another area. The judicial authorities recognized that payment for the employee’s accommodation is the arrangement in a new place, and at the same time took into account that this procedure was determined precisely in the employment contract. At that time, clause 3 of Art. 217 of the Tax Code of the Russian Federation, which exempted compensation payments from personal income tax. Therefore, the court agreed with the taxpayer’s opinion.

There is another court decision - Resolution of the Federal Antimonopoly Service of the Ural District dated 06/08/2012 No. F09-3304/12. In this situation, the court considered that the rental payments were paid for the non-resident employee to perform his job duties. Without this, the employee simply would not be able to do his job, since he would live in another place. In this regard, the housing rental was made primarily in the interests of the company, and therefore the employee did not have any income.

Important! If a company is ready to resolve conflicts with the Federal Tax Service in court, it may well not charge personal income tax and insurance contributions on rent for housing for a non-resident employee.

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Office rental agreement

Only an officially registered employee can enter specialized housing for permanent residence and only after signing a contract for the rental of office premises (warrant). This is the only document on the basis of which the employee and his family have the right to live in a company apartment.

The rental agreement must be in writing; oral agreements on the provision of housing have no legal force. All such documents are urgent, so they must indicate the period of validity (either a specific date or the period while the citizen works at the enterprise).

Upon expiration of the period, the employee and his family must move out of the occupied living space, unless otherwise stated in the conditions.

The rental agreement must contain the following information:

• about the subject of rental (address, total area and other technical characteristics of housing)
• on the rights and obligations of the parties
• on the number of residents (tenant plus all members of his family, including those born in the apartment).
• about the terms of the contract and the grounds for its termination.

Improper fulfillment of the terms of the employment contract by employees or members of his family gives the employer the right to unilaterally terminate the agreement early and demand eviction from the tenants.

Renting an apartment for an employee

This option could be a situation where an employer independently rents an apartment to a nonresident employee. The company has the right to attribute rental payments to other expenses (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation) or to labor costs (clause 25, article 255 of the Tax Code of the Russian Federation).

However, officials believe that it is impossible to write off rental expenses for office housing as part of other expenses, because The procedure for accounting for these costs is established by Art. 255 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance dated September 30, 2013 No. 03-03-06/1/40369, Letter of the Federal Tax Service dated February 28, 2018 No. GD-4-11 / [email protected] ). Accordingly, the official position of officials is that these costs can only be taken into account in the amount of no more than 20% of the monthly salary accrued.

Officials are guided by Art. 131 of the Labor Code of the Russian Federation, on the basis of which a restriction is established - wages in kind should be no more than 20% of the total wage. This point concerns both the provision of housing to employees and compensation for their living expenses. But there is a significant difference - in the first case, the lease agreement is concluded by the employer himself and pays the rent, and in the second case, the agreement is concluded by the employee and pays the rental payments, and the employer only reimburses the expenses.

This procedure, according to officials, should also be applied when it comes to renting residential real estate not only for nonresidents, but also for foreign employees.

According to paragraph 4 of Art. 255 of the Tax Code of the Russian Federation, the cost of utilities, food, food, free housing provided to employees free of charge or their compensation is included in labor costs. In this case, the party inviting a foreign worker must undertake the obligation to provide him with housing (clause 3 of the Regulations regulated by Government Decree No. 167 of March 24, 2003).

Therefore, officials believe that the employer who invited a foreign employee is only responsible for providing, but not paying for, housing. Accordingly, the costs of renting residential real estate for foreigners can be written off as expenses only in the amount of the established limit - 20% (Letters of the Ministry of Finance dated 05/02/2012 No. 03-03-06/1/216, dated 03/19/2013 No. 03- 03-06/1/8392).

However, the judicial authorities do not share this position and agree with taxpayers. The situation is controversial, but in court proceedings the employer, who includes the entire amount of rental payments in expenses, has every chance to defend his position. When the employer is not eager to conflict with the Federal Tax Service and deal with it in court, he can expense rent payments within the established limit of 20%.

There is another important point regarding the situation when an employer independently rents housing for its employees. In this case, he must fulfill his obligation as a tax agent for personal income tax in relation to the landlord, an individual who is not registered as an individual entrepreneur. Rent in this case is the source of income for an individual (Letters of the Ministry of Finance dated October 7, 2009 No. 03-04-06-01/259, dated September 7, 2012 No. 03-04-06/8-272).

Another option is for the employee to rent housing and pay for it on his own, and the employer only reimburses him for the expenses incurred. In this situation, accounting for expenses is carried out similarly to the first option - expenses can be taken into account for taxation within the established limit of 20%. Judicial practice on this issue is also similar to that in the case where the employer rents housing himself and deducts the costs incurred as expenses for tax purposes.

Procedure and procedure for privatization of official housing, apartments

Privatization of service housing should begin with its transfer from special to municipal, therefore, first of all, it is necessary to obtain the consent of the apartment owner.

If the management of the enterprise does not want to satisfy the demands of the employee (which is logical - rarely is anyone ready to just voluntarily part with real estate), the latter can try to obtain permission for privatization through the courts (the chances are small, but if there are good reasons, they still exist).

Order

If you decide to re-register a service apartment as your property, be patient and begin to act in the following order:

• Step 1. Obtain permission from the property owner;
• Step 2. Change the status of the apartment from “special” to “municipal”;
• Step 3. We prepare technical and cadastral documentation for the property;
• Step 4. We draw up a request and submit it directly to the local administration or through employees of the State Budgetary Institution “My Documents”;
• Step 5. Contact Rosreestr to re-register ownership rights and obtain a certificate.

After the service apartment is transferred to municipal housing, privatization will be carried out in accordance with the general procedure.

Procedure

The transfer of official housing into private ownership is a complex and energy-intensive process, so each stage should be approached with the utmost care and responsibility.

Statement

The application for privatization (for the administration) must indicate:

• full name of the registration authority;
• last name, first name, patronymic and his passport details;
• contact details of the applicant (address, telephone);
• characteristics of the property and its exact address;
• a request for permission to privatize an apartment that was successfully transferred from a service apartment to a municipal one;
• number of residents.

Required documents

To transfer housing into municipal ownership and then privatize it, you will need the following documents:

• application for change of housing status (to the employer);
• a local document stating that the official residential premises have been transferred to municipal ones (issued by the employer);
• one application for privatization or refusal from each apartment tenant (for the local administration);
• passports of all participants;
• extract from the house/apartment register (extended version);
• certificates stating that none of the residents had previously participated in privatization as an adult;
• an extract from the Unified State Register of Real Estate about other residential real estate owned by the applicants;
• rental agreement;
• cadastral documentation (technical plan, housing passport).

This is an approximate list of documents; in some cases, administration or Rosrestr employees may require additional certificates, for example, consent to the privatization of housing from the guardianship and trusteeship authority.

Expenses

Privatization itself is carried out by the state free of charge, that is, you will not have to pay anything for departmental housing, but the work of employees of government agencies must be paid in a strictly defined amount:

• state duty for the privatization of housing in the local administration - 2000 rubles per person;
• extract from the Unified State Register of Real Estate – 200 rubles for each;
• carrying out cadastral work from 10,000 rubles;
• issuance of a technical housing plan – 1000 rubles;
• Notary services - according to the price list of the office.

Deadlines

After the Government made privatization permanent, there was no longer any need for haste; now you can re-register an apartment at any convenient time.

But keep in mind that you can sell, donate, exchange and carry out other transactions only with your own housing, and the approximate period for privatization of service apartments is 5-6 months, provided that there are no problems with obtaining consent and everything will be done without trial.

Therefore, it is better to resolve all issues regarding changing the status of housing in advance, namely:

• the department will consider applications for 2 months;
• The translation will take another 15-30 days to be agreed upon;
• It will take a month for the application to be reviewed by the administration;
• Property rights will be registered in Rosreestr for 14 days.

Mortgage for civil servants in 2021 - program features

As part of the adopted policy of government bodies, an initiative is being implemented according to which mortgages are issued for public sector employees on preferential terms. It is financed from the budget. The essence of the program is that public sector employees have the right to receive subsidies from the state, as a result of which the cost of repaying a mortgage loan is significantly reduced, making it much more affordable.

The assistance provided by the state to a civil servant with mortgage lending can be expressed in different ways. The main ways of subsidizing include the following:

Preferential mortgage Gazprombank, Persons. No. 354

from 5.99%

per annum

up to 3 million

up to 30 years old

Get a loan

• provision of a one-time subsidy, which can be used to repay both the principal debt and interest payments on the mortgage (regardless of whether it was issued during service in the government apparatus or before);
• providing a subsidy to cover the required initial loan payment;
• ensuring a reduced monthly mandatory payment due to the state covering part of the debt;
• providing a mortgage loan on preferential terms, which are manifested in a reduced interest rate, a minimum down payment, and so on.

The terms of the program vary depending on the category of civil servant. In particular, mortgages for police officers in 2021 are issued if the following requirements are met:

• service life in the authorities - at least ten years;
• confirmed need to improve living conditions;
• availability of the right to benefits.

Mortgages for employees of the Ministry of Internal Affairs can be obtained, among other things, by pensioners and family members of those killed in service. Special conditions can be expressed either in a reduced interest rate on the loan or in the provision of subsidies.

Loan “Collateral Loan+” Norvik Bank (Vyatka Bank), Person. No. 902

from 8.8%

per annum

up to 8 million

up to 20 years

Get a loan

Reasons for going to court.

The main reason for going to court when privatizing service apartments is the employer’s refusal to part with his own real estate and transfer it from the special fund to the balance of the municipality.

As judicial practice shows, in most cases, judges take the side of home owners when considering such cases. Therefore, if you understand that you do not have serious grounds for retaining your rights to real estate at the end of the lease agreement for office space, you don’t even have to try to sue the employer.

Concept

The living space allocated by the employer for the temporary accommodation of employees and their families is called “office space”. The Housing Code of the Russian Federation (Article 104) establishes that departmental housing is provided in the form of a separate apartment or house.

The premises are transferred for use under a lease agreement. Legislation limits the rights of residents to dispose of departmental space. The employee cannot exchange the apartment or rent it out.

The tenant pays utilities in the same amount as the owners of privatized premises.

Departmental living space is included in the specialized fund of an enterprise or municipality. Information about the appropriate condition of objects is reflected in the state real estate register.