The answer to a question of charge of pension contributions to the grant sum on the care of the child till 3rd years in a month in the middle of which holiday ended is stated.
How to assess pension contributions for the grant sum on the care of the child till 3rd years in a meyosyaets in the middle of whom the child care leave ended?
ANSWER: As you know, in 2006 for persons who according to laws, are on welfare on the care of the child before achievement of three-year age by it, penyosionny contributions pay at a rate of 20 % from a minimalyyony insurance fee (subitem 3 of item 8 and item 1 of Final provisions of the Law of Ukraine "About obligatory goyosudarstvenny pension insurance" from 09.07.03 of No. 1058-IV). In turn, the size of the minimum strayokhovy contribution depends on the size minimum zarplaty and rates on which assess pension contributions (31,8 %). Therefore, in the current year employers who have workers who are in a child care leave till 3rd years, should pay penyosionny contributions in such sizes:
- since January 1 – 22,26 UAH. (350 UAH. x 31,8 % x 20 %);
- since July 1 – 23,85 UAH. (375 UAH. x 31,8 % x 20 %);
- since December 1 – 25,44 UAH. (400 UAH. x 31,8 % x 20 %).
When the child care leave begins or zakanchivaetsya in the middle of a month, the grant sum (by the way, since January 1 its size – 114 UAH.) define proportsioyonalno to the working days which have for days otpuska. It speaks that the grant on the care of a reyobenok partially compensates salary loss (doxoda) during the period of holiday interesting us.
And here with payment of pension contributions in this case arrive differently. The sum to payment estimate in proportion to calendar days of month, for which uplachivayut these contributions (item 6 of the Order of charge and payment of insurance fees for obligatory gosudarstvenyony pension insurance for some categories of the zayostrakhovanny persons, approved by the resolution KMU from 25.08.04 of No. 1092).
For example, holiday comes to an end on February 10, 2006. Then for February the enterprise should pay to the woman of 45,60 UAH. grants (114 UAH.: 20 roubles of days, x 8 roubles of days) and to pay in the Pension fund of 7,95 UAH. contributions (22,26 UAH.: 28 to. days x 10 to. days).
In end we will note: both the grant sum, and the sum of penyosionny contributions enlist in payment of social contributions to Fund of insurance upon disability. In the bukhgalyotersky account charge and grant payment on the care of the child till 3rd years reflect correspondence: Dt 652 Kt 663 and Dt of 663 Kt 301 respectively. And the nachisyoleny sums of the pension contributions connected with payment of a grant, in the account show so: Dt 652 Kt 651.
Note. Subaccount 663 "Calculations for other payments" is entered into Book of accounts by the order of the Ministry of Finance from 20.10.05 of No. 717. It is provided that this subaccount ispolzuyut at the accounting of calculations for payments which don’t belong to compensation fund, in particular on vyplatam from Fund of insurance upon disability. At the same time accountants who got used ispolzovat for these purposes subaccount 661, can do it and further (but provide it in the order on accounting policies).
(On newspaper materials All about accounting).