In a note the reminder to employers becomes that the minimum salary since December 1, 2006 makes 400 hryvnias a month and the changes connected with it are analyzed: 1) size of the minimum insurance fee; 2) the size of an insurance fee in the Pension fund for the persons receiving the help on the care of the child before achievement by him of three-year age; 3) size of an authorized capital of economic societies.
Since DECEMBER 1 the SIZE of MINIMUM WAGE INCREASED
Now the minimum wage makes 400 UAH. in a month (Art. 82 of the Law on the State budget for 2007).
In this regard we will remind employers: if the worker carries out monthly norm of work, the raboyotodatel has no right to pay to it a zarabotyony payment less than the established minimum razyomer. If monthly norm the worker not vypolnyaet, his work is paid in proportion to vypolyonenny volume of work.
Now about the changes connected with increase in a razyomer of minimum wage.
So, since December 1 of the current year changed:
1) size of the minimum insurance fee. In order that at calculation of an insurance experience for a pension nayochisleniye the fulfilled months were set off to the worker as full, follows monthly uplachivat in the Pension fund contributions in the sum not meyony the minimum insurance fee (MSV).
The MSV size pays off by multiplication of a miniyomalny salary to the size of an insurance fee which is equal:
• 33,8 % (31,8 % + 2 %) – for the enterprises, not yavlyayushhixsya payers of FSN;
• 8,46 % – for payers of FSN.
Thus, since December 1, 2006 the MSV size makes:
• for employees of the enterprises – payers of FSN of-33,84 UAH. (400 UAH. x 8,46 %);
• for employees of the enterprises which are not playotelshchik of FSN – 135,2 UAH. (400 UAH. x 33,8 %);
2) the size of an insurance fee in the Pension fund for the persons receiving the help on the care of rebenyoky before achievement by him of three-year age.
In 2006 this contribution is paid at a rate of 20 procentov the minimum insurance fee (item 8 Zakyolyuchitelnykh of provisions of the Law No. 1058). At an ischisyoleniye of the sum of this contribution the insurance fee making 31,8 % of the minimum zarabotyony payment is applied. It concerns all enterprises, including payers of FSN.
So, since December 1, 2006 for the persons receiving an ukayozanny grant, a contribution to the Pension fund uplachivaetsya in the sum of 25,44 UAH. in a month (400 UAH. x 31,8 % x x 20 %);
3) size of an authorized capital of economic obyoshchestvo. The size of an authorized capital of such hozobshchestvo depends on the size of minimum wage: opened and closed joint stock companies, and also societies with a limited and additional otvetyostvennost (Art. 25 and 52 Laws No. 1576).
It follows from this that for these subjects a hozyaystvovayoniya created since December 1 of the current year, the size of an authorized capital should make not less:
• 40 000 UAH. (400 UAH. x 100) – for societies with ograyonichenny responsibility and societies with dopolniyotelny responsibility;
• 500 000 UAH. (400 UAH. x 1 250) – for open akyotsionerny societies and the closed joint-stock obyoshchestvo.
And in summary we will tell that the increase in a miniyomalny salary didn’t affect the size of a tax social concession: it depends only on the minimum salary established for January 1 of fiscal year (Law No. 889 subitem 6.1.1).
List of documents
1. The law on the State budget for 2006 – the Law of Ukraine from 20.12.05 of No. 3235-IV About the Government budget of Ukraine for 2006.
2. The law No. 889 – the Law of Ukraine from 22.05.03 of No. 889-IV About a tax on the income of individuals.
3. The law No. 1058 – the Law of Ukraine from 09.07.03 of No. 1058-IV About an obligatory state pension strakhoyovaniye.
4. The law No. 1576 – the Law of Ukraine from 19.09.91 of No. 1576-XII About economic societies.
(On Balans-Agro newspaper materials).