In a published material the main changes brought in the Instruction about the Order of calculation and payment of contributions to OGSS on a case of unemployment, by the order of Ministry of Labor and socpolitiki Ukraine from 14.02.08g are considered. No. 39.
The order of Ministry of Labor and social policy of Ukraine from 14.02.08 of No. 39 made changes to the Instruction about the Order of calculation and payment of contributions to OGSS on an unemployment case (further – the Instruction No. 339). Changes came into force since 18.03.08.
Let’s consider the main changes.
1. Contributions from a salary of pensioners – not to hold, have confirmation of the preferential status
Now in the Instruction No. 339 it is specified that the raboyotodatel can by default (that is without dokuyomentalny confirmation of the right to pension) not to withhold insurance fees from the pay only those workers who reached a retirement age (men – 60 years, women – 55 years). And here to younger pensioners (who acquires or has the right to purpose of pension on age on favorable terms, a long-service pension) not to pay socstraxa on an unemployment case, it is necessary to submit contributions to Fund to the employer:
• statement for release from payment of insurance fees;
• a copy of the pension certificate (the reference of the oregano, granting pension, about existence of the right to the corresponding pension – for persons who have such right, but didn’t address for nazna a pension cheniye).
The employer has the right not to hold insurance fees (0,5 %) from a salary of these pensioners only from the date of obtaining the specified documents.
2. Insurance fees and a passing vacation pay
It is specified that if the period of annual holiday prevyshaet month, insurance fees should be charged for the sum of a vacation pay separately for every month:
• on a rate operating at the moment of charge of the otyopuskny;
• proceeding from the maximum size, with which vzimayutsya the contributions, established these months.
Let’s explain told on an example. Let’s say to the director of the enterprise annual leave for the period from 24.03.08 to 30.04.08 is granted to It the salary for March and a vacation pay in the sum of 19 400 UAH are added. (including a vacation pay for April – 10000 UAH.). Rates of an insurance fee in March – 1,3 % (for charge) and 0,5 % (for deduction). The maximum size in March – 9495 UAH., and in April – 9705 UAH.
Let’s define the sum of contributions: according to the income of March nachisyoleno 122,2 UAH. (9400 UAH. x 1,3 %) also are withheld 47grn. (9400grn. x 0,5 %); according to the income of April sootvetyostvenno: 126,17 UAH. (9 705 UAH. x 1,3 %) and 48,53 UAH. (9705 UAH. x 0,5 %).
3. How to correct mistakes
Now it is defined how to correct independently vyyoyavlenny mistakes allowed in the Pay-sheet for the last reporting periods. Follows otkorrektirovat erroneous indicators in the Pay-sheet for the next period by reflection in lines 3 and 3.1 of the sums of the insurance fees which earlier haven’t been added (with a sign +) or unduly added (with a sign -). It is also necessary to pay the sums of donachislenny contributions (shortage) and a fine if those are available. If the employer to itself it is correct donachislit contributions, will add a fine and will pay to Fund these sums prior to the beginning of check, the penalty for a mistake doesn’t threaten it.
4. About checks
It is specified that if during check will reveal a shortage (the payer didn’t assess insurance contributions or didn’t pay, not completely paid already assessed strayokhovy contributions), the fine then is charged and the penalty is applied. The decision on collecting from the employer of the specified sums is accepted by the head of working body of isyopolnitelny management of Fund (his deputy) on the basis of the check act – and only in that case when total amount of a shortage, a fine and a penalty makes not less than 17 UAH. The decision goes to the employer the zayokazny letter with the assurance of receipt. Within 10 working days after obtaining the letter these sums should be extinguished. If total amount of a shortage, fine and penalty less than 17 UAH., that the employer uplachivaet it is independent, without decision registration by Fund. Besides, such decision isn’t accepted by Fund and doesn’t go, if the employer right after check itself pays the sums specified in the act and will present the documents confirming payment.
5. The Pay-sheet about charge and transfer of insurance fees is updated
Namely:
• at the beginning of section 1 in a separate field now neobxodimo to specify total amount of the added actual expenses on compensation since the beginning of year (subaccount 661 credit);
• in section 2 the new line 3.1 intended for correction by the payer of independently revealed errors of last otyochetny periods is added.
For the first time the updated form of the Pay-sheet will submit nuzhyono for Ikvartal of 2008. We remind that a deadline of its giving – 21.04.08.
(On newspaper materials Balance Agro).