Extraction from the letter of the Ministry of Labour is printed.
The letter of the Ministry of Labour and social policy of Ukraine from 12
The letter of the Ministry of Labour and social policy of Ukraine from 12.01.08.
No. 13/020/99-08
(Extraction)
According to standard of item 4 of the Order of calculation of an average salary (income) for calculation of payments for obligatory state social insurance (further – the Order), the Cabinet council of Ukraine approved as a postayonovleniye from 26.09.01 of No. 12661, the settlement period for the insured persons are the last 6 calendar months (with 1 on the 1st) which precede month, in which nastupil insured event.
Months of the settlement period in which the insured person didn’t work (with first on the first) for the uvayozhitelny reasons (temporary disability, holiday in connection with pregnancy and childbirth, a child care leave before achievement of three-year age by it and six-year age on medical certificate), are excluded from the settlement period.
Payments in time during which the worker didn’t work, but behind it average earnings (payment of all types of holidays) remained, shouldn’t join in calculation.
The Srednednevny salary is estimated in a way of division of the salary added for the settlement period from which insurance fees, on quantity of the fulfilled working days in the settlement period (Order item 14) were paid.
(On Balans-Agro newspaper materials).