Extraction from the letter of the Ministry of Labour and social policy of Ukraine from 08.02.08g is printed. No. 60/020/99-08.
The letter of the Ministry of Labour and social policy of Ukraine from 08.02.08 of No. 60/020/99-08
(Extraction)
…
According to Order of calculation of an average salary (income) for calculation of payments for obligatory state social insurance (further – the Order), the approved postayonovleniye of Cabinet council of Ukraine from 26.09.01 of No. 12661, payment in time during which the worker didn’t work, but behind it remained average earnings (payment of all types of holidays), shouldn’t join in calculation.
If the insured person in the settlement period was all month in holiday (annual, dopolniyotelny), this month isn’t excluded from the settlement period, and at calculation of an average salary for charge of insurance payments calculation joins the single awards added in this month and types of financial support in full in predelax the maximum size of a salary.
If the insured person was in holiday a part of month in the settlement period and the compensation sum (taking into account a leave allowance) at it less maximum size of monthly wage payment, at calculation of an average salary for charge of insurance payments calculation joins payments for the fulfilled days in full.
Months of the settlement period in which the zastrakhovanyony person didn’t work (with first on the first) for good reasons (a temporary netrudosposobyonost, 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.
If the insured person didn’t work a part of month for good reasons (temporary disability, holiday in connection with pregnancy and childbirth, otpusk on the care of the child before achievement of three-year age by it and six-year age on medical certificate), for calculation of insurance payments the incentive and compensatory payments having single character, and payments which aren’t provided by acts of the current legislation or osushhestvlyayutsya over the norms established by specified acts, in proportion to fulfilled time this month (paragraph 2 points 9 of the Order) join.
The changes brought by the resolution Kayobineta Ministrov Ukrainy from 18.07.07 of No. 949 in point 9 of the appendix 1 to the Order, specify norm concerning inclusion in calculation of insurance payments of incentive and compensatory payments, kotoyory have single character, and payments which aren’t provided by acts of an operating zakonodayotelstvo or are carried out over the norms established by specified acts, in proportion to otrayobotanny time this month provided that the insured person a part of month worked, a part of month didn’t work for good 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 a medical zaklyuyocheniye) and a part of month was in holiday.
Deputy director of department of policy of the state social insurance And. POSTOYUK
"BALANS-AGRO" analyzes
HOLIDAY, SINGLE PAYMENTS AND PAYMENT OF THE SICK-LIST
Ministry of Labor in the made comments letter explained a number of the moments connected with charge of a grant on vreyomenny disability. It is a question of a situation when in the settlement period (6 months before a month in which the sick-list is issued) the worker was in holiday or didn’t work for good reasons (temporary disability, a maternity leave, a child care leave till 3 or 6 years). And here provisions of earlier letter of Ministry of Labor from 14.09.06 of No. 600/020/99-06 (see "Balans-Agro", 2006, by No. 21) are almost completely repeated.
So, we will remind that the average salary for charge of sick-lists is determined by the following formula (Order No. 1266 item 14):
Sfot: Rdn,
where Sfot – is the salary added for the settlement period (the payments entering into fund of compensation), with koyotory are paid insurance fees;
Rdn – number of actually fulfilled days in the settlement period.
And there is an immemorial question: what days (months) we take in Rdn, what sums it is included in Sfot?
Replies of Ministry of Labor it is for descriptive reasons representable in the table: