What expenses does the property management fee include?

Cost composition of property management fee:

1. Salaries of management and service personnel and welfare expenses extracted according to regulations: refers to personnel expenses, including basic salary, welfare expenses, overtime pay and clothing expenses extracted according to regulations, excluding bonuses of management and service personnel (bonuses are extracted from profits according to economic benefits). According to the grade, type and total construction area of the property under management, the headcount of all kinds of personnel at all levels is determined first, then the basic salary standard is determined, and the total basic salary is calculated, and then the amount of various benefits is calculated according to the total salary, which is summarized as the total monthly expenses, and finally allocated to the construction area per square meter per month.

(1) Basic salary: determined according to the nature of the enterprise and with reference to the local average wage level. (2) welfare funds extracted according to regulations (determined by the enterprise according to the regulations of the local government): including welfare funds (calculated by 14% of the total wages), trade union funds (calculated by 2% of the total wages), education funds (calculated by10.5% of the total wages) and social insurance premiums [including unemployment insurance premiums (calculated by the total wages] The average daily wage is calculated according to 22 working days per month. (4) Clothing expenses: 2 sets of glasses per person per year. The eye test standard is determined by the enterprise. Calculate the total annual clothing expenditure and divide it by 12 months, which is the monthly clothing expenditure.

2. Daily operation, maintenance and maintenance expenses of public facilities and equipment, including:

(1) All kinds of civil repair fees for public buildings (such as corridors, halls, stairs, road environment, etc.); (2) Water supply and drainage daily operation, repair and maintenance costs; (3) Maintenance fee for electrical system equipment; (4) Maintenance fee of gas system equipment; (5) Maintenance fee for fire fighting system equipment; (6) Public lighting expenses; (7) Unforeseen expenses; (8) Provisions for replacement of worn parts.

Excluding:

● Maintenance, operation, maintenance and repair costs of various equipment and facilities in the property owned by the owner; ● Maintenance cost of public facilities and equipment; ● Elevator operation and maintenance costs; ● Winter heating fee;

● Operation and maintenance cost of high-pressure water pump; ● Maintenance fee for public antenna;

These fees are charged to the owners and users respectively according to the current regulations and standards of the state and local governments.

3. Greening management fee: refers to the maintenance fee for the greening of the community environment.

Including greening tools, labor insurance supplies, greening water charges, pesticides and fertilizers, weed cleaning fees and landscape renovation fees.

4. Cleaning and sanitation expenses: including cleaning tools, labor protection articles, sanitation and anti-virus expenses, septic tank cleaning expenses, garbage transportation expenses and other expenses required for cleaning and sanitation.

5. Security fee: the cost of maintaining public order in closed communities. This is not a closed community. You can't charge security fees. Including: security equipment costs (security system, security equipment, etc.). ); Personal insurance premium for security personnel (such as personal accident insurance of 20,000 yuan per year, with the insurance rate of 4 ‰); Housing rent for affordable housing and security guards (if the affordable housing is calculated as 8 square meters per person, the monthly housing rent is 8 yuan/square meter).

6. Office expenses: transportation expenses (vehicle and insurance maintenance expenses), communication expenses, office supplies for low-value consumables, books and newspapers, advertising and community culture expenses, office space rent (including utilities) and other miscellaneous expenses.

7. Depreciation rate of fixed assets of property management enterprises: Fixed assets include: transportation, communication equipment, office equipment, engineering maintenance equipment and other equipment. The average depreciation period of fixed assets is generally 5 years.

8. Profit: The profit rate is determined by the local price authorities according to the actual situation in the region, and the average profit rate of ordinary residential quarters is not higher than the average social profit rate.

9. Statutory taxes and fees: Statutory taxes and fees refer to the taxes and fees that property management enterprises should pay in the course of business activities according to the current tax laws. Property management enterprises enjoy the preferential policies of the state for the tertiary industry, and the taxes payable are mainly two taxes and one fee (the part collected and remitted is not levied).

(1) Business tax: 5% of the total operating income of the enterprise; (2) Urban maintenance and construction tax: 7% of business tax; (3) Education surcharge: 3% of business tax.

The above nine expenses are cost components, and all of them are added to the public service expenses after calculation. If a community has no other sources of funds, it only relies on property management fees to maintain its operation. Then the charging standard for each household is the sum of the first nine items divided by the total construction area and then divided by 12 months, and the monthly payment per square meter is obtained.

If there are still a variety of operating income in the community, it can be subsidized to the property management fee, such as rental income from supporting public houses in the community, parking fee income, special maintenance fund discount, etc. First, calculate the amount of other income subsidies per square meter of buildings every month, and then deduct the total cost, and the result is the property management fee that each household should pay.

For example, if the public service fee of the community is 2 yuan/m2 after the above nine cost calculations, if there is no other income source in the community, each household needs to pay 2 yuan/m2 to maintain the normal property management operation of the community. If the community has other sources of income and the subsidized property management fee is about 1.2 yuan /m2, the actual monthly property management fee paid by residents is (2- 1.2)= 0.8 yuan /m2. From this perspective, it is a very important means for property management enterprises to diversify their operations, raise funds through multiple channels and reduce property management fees.