In article the explanation about increase of the size of minimum wage and a subsistence minimum is given.
As well as it was planned, since October 1 of the current year the size of minimum wage and a subsistence minimum is once again increased.
So, the minimum earnings are equal now 545 UAH. This size will operate within two months, and since December 1 will make 605 UAH. (Art. 59 of the Law of Ukraine from 28.12.07 of No. 107-VI About the Government budget of Ukraine for 2008 and about modification of some zakonodatelyyony acts of Ukraine).
On what it is necessary to pay attention to the enterprises in connection with increase in this indicator?
First, the size of a tax soyotsialny concession didn’t change. Let’s remind, it is defined once in a year – for January 1 – and depends only on the size of the minimum salary established for the same date of the current year. The NSL general size for 2008 – 257,5 UAH.
Secondly, the minimum insurance fee (further – MSV) changed. So, for purpose of pension on age in an insurance experience only those periods throughout which the individual was insured in system of pension insurance and for which monthly were uplacheny insurance fees in the sum of not less MSV (Art. 24 of the Law of Ukraine from 09.07.03 of No. 1058-IV About obligatory state pensionyony insurance) are set off.
MSV pays off by multiplication of the minimalyyony salary operating at the moment of payment of a salary (income), to a rate of an insurance fee. For MSV calculation such rate is defined so: a rate for charges of contributions (19,92 % for playotelshchik of FSN, 33,2 % for other enterprises) plus a rate for deduction of contributions (2 %).
Since October 1 of MSV it is established at level:
• for the persons working for payers of FSN – 119,46 UAH. (545 UAH. x 21,92 %);
• the persons working at other enterprises – 191,84 UAH. (545 UAH. x 35,2 %);
• business owners – 180,94 UAH. (545 UAH. x 33,2 %).
Now as to a subsistence minimum.
Since October 1 its size will make (Law No. 107 Art. 59):
• the general indicator – 626 UAH.;
• 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.
It is known that the rate of a contribution to social insurance depends on size of a subsistence minimum on temporary disability.
According to Art. 1 of the Law of Ukraine from 11.01.01 of No. 2213-111 About the size of contributions to some types of obligatory state social insurance contributions to the Social Insurance Fund on VPT keep in the following order:
• 0,5 % – for hired workers, a salary kotoyory below a subsistence minimum, ustanovlenyony for the able-bodied person;
• 1 % – for the hired workers, which salary above the subsistence minimum established for the able-bodied person.
Therefore, since October 1, insurance vznosy keep so: if salary of the worker less than 669 UAH., that on a rate of 0,5 %; if 669 UAH are higher. – on a rate of 1 %.
(On Balans-Agro newspaper materials).