In article extraction from the Law on the Government budget of Ukraine for 2009, concerning the minimum social payments, guarantees and assignments on agricultural enterprises are published. Expenses of the budget for the main programs on support of agricultural industry are listed.
Reorganization 2002
In this number extraction from the Law on the Government budget of Ukraine for 2009 (further – the Law on the State budget) are published. Let’s note that the present Law differs from similar laws of last years first of all that doesn’t make change to other laws and the assessment guidelines don’t establish new. However such changes nevertheless will be brought by separate laws. Let’s consider those moments of the Law on the State budget, to which agricultural enterprises should pay attention first of all.
Subsistence minimum and related payments
The size of a subsistence minimum for all 2009 is established at level of the sizes operating in December, 2008 (Art. 54 of the Law on the State budget). That is, unlike last years, for the current year this indicator won’t change.
So, in 2009 for different social and demoyografichesky national groups the size prozhitochnogo a minimum will make:
• for children under 6 years – 557 UAH.;
• children at the age from 6 till 18 years – 701 UAH.;
• able-bodied persons – 669 UAH.;
• the persons which have lost work capacity – 498 UAH.;
• the general indicator – 626 UAH.
And now we will remind, what social payments are influenced by a subsistence minimum.
Insurance fees in the Social Insurance Fund on temporary disability
The rate of a contribution to social insurance depends on size guaranteed by the state minimuma on temporary loss of a trudospoyosobnost. Contributions to the Social Insurance Fund on VPT keep from the income of individuals in such order (Law Art. 1 from 11.01.01 of No. 2213 About the size of contributions to some types of obligatory gosudarstvenyony social insurance):
• 0,5 % – for hired workers, a salary koyotory below a subsistence minimum, ustanovyolenny for the able-bodied person, i.e. menshe 669 UAH.;
• 1 % for the hired workers which salary above the subsistence minimum, the established dlyatrudosposobny face, t.e is more than 669 UAH.
The limiting size of a salary granting the right to application of a tax social concession
It is known that this indicator pays off by multiplication of the size of the subsistence minimum operating for the able-bodied person for January 1 of the current year, on 1,4 with a rounding off to the next 10 UAH. (Law subitem 6.5.1 from 22.05.03 of No. 889-IV About a tax on the income of individuals, further – the Law No. 889).
As the subsistence minimum for trudospoyosobny persons makes 669 UAH., that in 2009 godu NSL will be provided to those persons which zayorabotny payment doesn’t exceed 940 UAH. (669 UAH. x 1,4 = 936,6 ≈940 UAH.).
Let’s note that within a year this indicator doesn’t change. Besides, it is applied in several cases, for example, at determination of the size:
• the no-purpose charitable help, kotoyory it can be paid without personal income tax deduction. Let’s remind, for a year such help in the size of 940 UAH. without deduction of a tax the persons having the right to a tax social concession (Law No. 889 subitem 9.7.3) can receive;
• the help on burial of the died worker, which the employer can pay (to give out property or to render services) without personal income tax deduction. So, the personal income tax the help sum on burial (its part), not exceeding double limiting lgotiyoruyemy size, i.e. 1 880 UAH isn’t assessed. (940 UAH. x 2) (subitem 4.3.21 Law No. 889).
The maximum size on which are charged (from which insurance fees keep)
In the relevant laws on pension and soyotsialny insurance this size makes 15 sizes of a subsistence minimum, ustanovyolenny for able-bodied persons. Thus, in 2009 its size is equal 10 035 UAH.
Income indexation of citizens
The salary in predelax the subsistence minimum established for able-bodied persons (item 4 of the Order of carrying out indexation approved by the resolution KMU from 17.07.03 of No. 1078) is subject to indexation.
Therefore, if the salary doesn’t hold out or is equal 669 UAH., that is indexed all its sum, if it more guaranteed minimum (for example, 1 200 UAH.), that is subject to indexation only a part of a salary at a rate of 669 UAH., and the rest in the sum of 531 UAH. it is paid without indexation.
The minimum pension on age
The minimum size of pension on age (in the presence of an insurance experience at men – 25 years, at women – 20 years) is established at level of a subsistence minimum for the persons which have lost work capacity (Law Art. 28 from 09.07.03.
No. 1058-IV About obligatory gosudarstvenyony pension insurance, further – the Law No. 1058). In 2009 it is 498 UAH.
Minimum salary and related payments
The sizes of minimum wage for 2009 are established to Art. 55 of the Law on the State budget. Within a year it will raise five times and will make:
• since January 1 – 605 UAH. (at level of December 2008goda);
• since April 1 – 625 UAH.;
• since July 1 – 630 UAH.;
• since October 1 – 650 UAH.;
• since December 1 – 669 UAH. (by the end of the year the minimalyyony salary will reach level of a subsistence minimum).
Let’s consider the main indicators, the sizes of the kotoyory depend on the minimum earnings.
Tax social concession
According to the Law No. of 889 NSL is defined proceeding from the size of minimum wage, ustayonovlenny for January 1 of the corresponding year. Its sizes in the current year we will bring into tab. 1.
Table 1
In spite of the fact that the minimum salary during 2009 will change five times, the NSL size thus won’t change.
Minimum insurance fee
The size of minimum wage influences also the size of the minimum insurance fee (further – MSV).
Let’s remind, this indicator is important at an opredeyoleniye of an insurance experience for purpose of pension on age, So, the insurance experience joins only those periods throughout which the fiyozichesky person was insured in OGPS system and for which payments at a rate of not less MSV (Law No. 1058 Art. 24) were monthly paid.
MSV pays off by multiplication of the miniyomalny salary operating at the moment of payment of the income, to a rate of an insurance fee (charge + deduction).
For descriptive reasons we will present the MSV sizes in 2009 in tab. 2.
Table 2
Debt cancellation before the budget
As well as last years, the Law on the State budget zapreshheny (Art. 62):
• restructuring and debt cancellation of subjects of managing before the state on the credits, the budgetary loans, the finansoyovy help provided on a returnable basis;
• granting to subjects of managing of an otyosrochka of payment of the tax obligations on nalogam, to collecting (obligatory payments).
Land tax
In the current year, as well as in the past, the following rates are applied to calculation naloga on the earth:
• for lands of the settlements which monetary assessment isn’t carried out – the rates established by h. 2 Art. 7 of the Law from 03.07.92 of No. 2535-XII About a payment for the earth (further – the Law No. 2535) and increased in 3,1 times (Art. 63 of the Law on the State budget);
• for agricultural holdings and lands of the settlements which assessment provedena also is specified as of January 1, 2009 – the rates established by Art. 6 and p.1 to Art. 7 of the Law No. 2535.
State property rent
As well as in the past, in the current year rent of an imushcheyostvo which is in the state and komyomunalny property, will be carried out only on a competitive basis (Art. 73 of the Law on the State budget).
Without competition rent property the byudyozhetny organizations, museums, public orgayonizatsiya in the sphere of culture and arts, the obshchestvenyony organizations of disabled people, publishing houses, a predyopriyatiya of distribution of book production (under condition of release and distribution not less than 50 % of book production in Ukrainian) can.
Payment in the profit budget
In 2009 state unitary a predyopriyatiya and their associations will pay in gosbyudzhet a part of net profit (income) in razmere 15 %. Assignments are paid by an accruing result according to a quarter financial otyochetnost.
It is necessary to define an amount of payment in Calculation of a part of net profit (income) which quarterly together with the financial reporting moves in body of GNS (within 40 calendar days after an okonchayoniya of the reporting period). To pay a part of net profit (income) it is necessary within 10 kalendaryony days after the expiration of representation of Calculation.
Let’s note that in the Law on the State budget for 2009 need isn’t mentioned at calculation of an amount of payment to reduce a part of net profit (income) by the sum of the added and paid dividends (as it was in the similar law for 2008).
Payment of dividends to the state
Economic societies, at which 50 and more percent of shares (a share, shares) is in a sobyostvennost (authorized capital) of those hozobshchestvo where the part of the state makes not less than 50 %, should pay in the state budget dividendy, added by results of financial and economic activity for 2008. Term of their payment – till June 1, 2009. For comparison: the deadline of payment of dividends on rezultatam was 2007 more long – till December 15, 2008.
Dividends are charged at a rate of base normativov assignments of the part of profit directed on payment of dividends proportionally to the size of the state share (actions, shares) in authorized capitals of hozobshchestvo in which the state owns a controlling stake.
Hozobshchestva in which authorized capitals there are corporate rights of the state, also uplachivayut in the state budget the dividends added for 2008, till June 1, 2009. Such dividends are charged in proportion to the size of a gosudaryostvenny share (actions, shares) in their authorized capitals at a rate of base standards of assignment of the part of profit directed on payment of dividends (Art. 59 of the Law on the State budget).
Collecting in the Pension fund at currency sale
In comparison with last year the penyosionny sbsor which is raised at purchase and sale of non-cash foreign currency (Art. 77) is reduced. In 2009 its rate makes 0,2 % from the sum specified in the demand for purchase of a foreign currency (for a sravyoneniye: in the 2008th amount of collecting equaled 0,5 %).
Target programs for agricultural industry
As to the state target programs on support of agricultural industry, this year this support is considerably reduced.
So, in the State budget for 2009 the following sums of expenses on the main programmam for agricultural industry (in comparison with a similar indicator of 2008) are provided:
• selection in animal husbandry and poultry farming of 30 million UAH. (125 million UAH.);
• actions for pest control and diseases of agricultural plants – 500 thousand UAH. (5 million UAH.);
• the budgetary cattle-breeding grant and goyosudarstvenny support of production of a proyoduktsiya of plant growing – 500 million UAH. (about 2,7 billion UAH.);
• selection in plant growing – 30 million UAH. (90 million UAH.);
• financial support of farms of 20 million UAH. (60 million UAH.);
• financial support of the enterprises of agro-industrial complex via the mechanism of an udeshevyoleniye of the credits – 300 million UAH. (1 billion UAH.);
• a bookmark and care of young gardens, vineyards and yagodnik – 453 600 million thousands UAH.
(370,8 million UAH.);
• the state support of development xmelevod stvo – 50 400 million thousands UAH. (41,2 million UAH.);
• selection in fishery – 3 million UAH. (13,4 million UAH.).
Expenses on such programmam, as aren’t planned:
• financial support of the agroindustrial enterprises which are in especially slozhyony climatic conditions;
• partial compensation of cost difficult selyyokhoztekhnik of national production;
• reduction of the cost of cost of the insurance premiums which have been actually paid by subjects of the agrarian market.
On Balans-Agro newspaper materials.