In this article rates of social privileges, charges and deduction in a pension fund, contributions on temporary disability, contributions to an unemployment case, contributions from an occupational accident are stated.
Since January 1, 2007 some rates socvznosov changed. So, we offer yours the vnimaniyuuniver-grease table where it is considered, who from what and how many should pay in funds of obligatory gosudaryostvenny pension and social insurance. Chiyoty this table, remember the maximum size of the actual expenses on compensation of hired workers (the limiting sum of a salary (income)) from which pay insurance fees. In 2007 this restriction makes:
– from 01.01.07 to 31.03.07 – 7875 UAH;
– with 01. 04.07 for 30.09.07 – 8025 UAH;
– from 01.10.07 to 31.12.07 - 8220 UAH.
Table
1 in the Law of Ukraine from 26.06.97 of No. 400/97-BP, in the Instruction No. 21-1 the rate of pension contributions for such type of income isn’t defined.
2Etot the indicator in 2007 makes: since January 7 – 525 UAH, since April 1 – 535 UAH, since October 1 – 548 UAH.
3Naprimer, the salary of the worker of 900 UAH, then pension contributions from it hold so: 525x 0,5 % + (900 – 525) x2 % of =10,13 UAH.
4 Payers of the single tax don’t assess contributions for a salary of workers and don’t list them in funds of insurance upon disability and unemployment. The state treasury lists a part of the single tax paid by them in Fund of insurance upon disability (11 %) and in Fund of insurance upon unemployment (4 %).
5Straxovye tariffs are defined by Fund of insurance upon accident proceeding from a class of professional risk otrasli to which the insurer, for 2007 according to Art. 91 of the Law on the State budget-2007 (see the newspaper "All about the bukhgalyotersky account" No. 4 for 2007, p. 45 is carried).
6V calculation for calendar year and in the size operating at date of payment of an insurance fee.
(On newspaper materials "All about accounting").