In the publication it is a question of changes in the tax and budget legislation in connection with adoption of law of Ukraine About the government budget of Ukraine for 2006 and other normative legal acts which have entered validity since 1.01.2006. The publication can be useful to business owners, heads, accountants and lawyers of the enterprises.
In this article we will continue the legislation analysis about identification of norms which became obligatory for the businessman with N
In this article we will carry out the legislation analysis about identification of norms which became obligatory for the businessman with approach of 2006.
Employment of disabled people – it is actual now and for businessmen
Since 01.01.2006 at the businessman increased one more duty – obligatory employment of disabled people (well, what not at all). Earlier citizens businessmen were away from this problem as on them the standard of article 19 of the Law of Ukraine About bases of social protection of disabled people in Ukraine from 21.03.1991 of No. 875-XII didn’t extend, with changes and additions (further – the Law No. 875).
Now everything changed – new edition of specified article 19 covers already and individuals who use wage labor.
If more than 8 persons work for the businessman, it is necessary for it to create, first, at themselves a workplace for the disabled person (if at you works to 25 people inclusive – one place if more – 2 and more), and, secondly, to employ on this place of the disabled person. In opposite time – serious penalties.
What means … more than 8 persons work?
There are bases to consider that it is sredneuchetny number of permanent members of staff of registration structure in a year. It is interesting that such indicator (sredneuchetny number regular…) in the Instruction on statistics of number of workers (approved by the order of Goskomstat of Ukraine from 28.09.2005 of No. 286), come into force since 01.01.2006, it is not used. A similar indicator by which, probably, also it is necessary to be guided, – sredneuchetny number of permanent members of staff in a year.
This indicator actually (we won’t press in nuances) pays off thus: per every day, including days off, the number of persons which this day were in labor relations with the businessman (on the basis of the employment contract) undertakes. For days off the indicator of the last working day undertakes. Then all these indicators are summed up also all this to share for 365 days (for a leap-year – on 366). Thus, we leave on an indicator which interests us (some mid-annual size of employed workers).
What from this follows?
If we see that the number of workers at us is stable 8 and more, and following the results of a year we won’t leave on smaller quantity, it is necessary to employ the disabled person. Otherwise, if it will really become clear that following the results of a year number of workers 8 or more, and we didn’t employ the disabled person, it is necessary to pay a penalty.
Corresponding changes are provided by the Law of Ukraine About modification of some acts of Ukraine of rather professional and labor rehabilitation of disabled people from 06.10.2005 of No. 2960-IV.
The instruction about statistics of number of workers
Since 01.01.2006 the Instruction from statistics of number of the workers, approved by the order of Goskomstat of Ukraine from 28.09.2005 of No. 286 (further – the Instruction) came into force.
This document is used by the most part for the solution of tasks concerning reporting filling (generally statistical).
Obviously, to this document the businessman should address including for a solution, connected with employment of disabled people about which it is told above.
There is such nuance: in the order by which the Instruction is approved, it is specified that its action extends on legal entities, and in the Instruction is already said that it concerns including individuals who use work of hired workers.
It seems that it is traditional discrepancy of the legislator, and especially to turn on this attention doesn’t follow.
The uniform and fixed taxes: in total as before
The uniform and fixed taxes in 2006 passed actually in an invariable look.
1. Distribution of the uniform and fixed taxes is continued in an existing order: the uniform – 42 % – in the Pension fund, 11 % – in Fund temporary disability, 4 % – in bezrabotitsa Fund, 43 % – in the local budget fixed – 10 % – in the Pension fund, 90 % – in the local budget.
It specifies that charge of a pension contribution for hired workers, as well as earlier, are paid in the part which is not blocked by receipts in the Pension fund from paid uniform and fixed taxes (if is more exact, from the paid 50 percent surcharge for hired workers).
To a pension asset businessman certain means which are provided to the businessman by the right to a "pension" experience arrive.
2. The fixed pension contribution (which existed in the I quarter 2005) isn’t paid in businessmen, as there is no its size.
3. As well as earlier, the "simplified" businessmen aren’t released from payment of special pension collecting (it is paid at implementation of non-cash operations on purchase and sale of currency, trade in jewels from gold (except wedding rings), platinum and a jewel, at alienation of cars, from operations of purchase and sale of fast estate, from service of cellular mobile communication).
Size of minimum wage
Since January 1, 2006 the size of minimum wage makes 350 UAH., since July 1, 2006 – 375 UAH., since December 1, 2006 – 400 UAH
Subsistence minimum for the able-bodied person
The subsistence minimum for the able-bodied person is established at level: The I quarter – 483 UAH., II and III – 496 UAH., IV – 505 UAH.
Such minimum won’t increase by a tax rate from the income as in this part article 1 of the Law about a subsistence minimum for 2006 it is suspended.
Tax on the income
Tax rate
In 2006 the rate of a tax on the income of individuals – 13 % continues to operate (the "general" rate established by point 7.1 of the Law on a tax on the income) means.
The corresponding norm is located in point 22.3 of the Law on a tax on the income:
22.3. Since January 1, 2004 and till December 31, 2006 the rate of the tax defined by point 7.1 of article 7 of the present Law, is established at level of 13 percent from the taxation object.
Tax social concession: size
Since 01.01.2006 according to updated on the income the "general" tax social concession (NSL) is provided to subparagraph 6.1.1 of article 6 of the Law on a tax in the size which is equal 50 % of one minimum wage established by the Law for January 1 of fiscal tax year.
As we already found out, for 01.01.2006 the size of minimum wage is established on equal 350 UAH. So, the "general" NSL throughout all makes 175 UAH 2006.
Respectively, raised NSL make:
150 % (items 6.1.2 of the Law on a tax on the income) – 175 UAH. x 150 % = 262,5 UAH.
200 % (6.1.3 Laws on a tax on the income) – 175 UAH. x 200 % = 350 UAH.
Tax social concession: income limit
According to subparagraph 6.5.1 of article 6 of the Law on a tax on the income, a limit of the income, which provides the right to NSL application (as one of conditions), it is equal to the sum of a subsistence minimum which acts for the able-bodied person for January 1 of the fiscal tax year, increased on 1,4 and approximated to the next 10 UAH.
As we found out, the size of a subsistence minimum for the able-bodied person for January 1, 2006 makes 483 UAH. Thus, in 2006 the workers which salary in a place of application of a privilege doesn’t exceed 680 UAH have the right to NSL.
If it is a question of application of raised PSP (150 % of "usual" PSP) on the bases listed in subitem "and" – "in" article 6 subparagraph 6.1.2 to the Law on a tax on the income, the limiting size of the income for its application is calculated as sum work from the previous paragraph (680 UAH.) on the corresponding number of children.
The maximum restriction for socvznosov
The maximum size of the actual expenses for payment of work of the employed workers, the taxed income (profit), the cumulative taxable income (the limiting sum of a salary (income)) from which are paid socvznosy in the Pension fund and funds temporary disability, "unemployments", "accidents", in 2006 is equal to the tenfold size of the subsistence minimum established for the able-bodied person.
For the I quarter it is 4830 UAH., for II and III – 4960 UAH., for IV – 5050 UAH.
Everything that over this sum (the excess sum means), socvznosam isn’t assessed (neither "from above", nor "from below").
Pension contributions
1. The rate for charges of an insurance pension fee for hired workers (there are in vidunachisleniye for a salary, compensations for works (services) in the civil-law contracts, the first five days of sick-lists, etc.) since 01.01.2006 decreased from 32,3 % to 31,8 %. For deduction the rate remained former (1 % – if the paid income less or is equal 150 UAH., 2 % – if more than 150 UAH.).
Concerning a contribution rate "pro se" (from a net profit of the businessman), her size is also reduced from 32 % to 31,8 %. Etoznachit that advance fees from a pension contribution "pro se" (are paid in businessmen on the general system of the taxation) follows will calculate with use of a new rate.
2. New maximum restriction is applied to charge of pension contributions (as "pro se", and for hired workers (charges and deduction) – 10 sizes of the new subsistence minimum established for the able-bodied person (the sum of excess isn’t assessed with taxes).
3. The size of an insurance pension fee till three years in 2006 will make of a grant any more 10, and 20 % from the minimum insurance fee (from the sum which equals to work 33,8 and the size of minimum wage for the corresponding month).
The contribution which order of payment is approved by the resolution KMU About the statement of the Order charge and payments of insurance fees for obligatory state pension insurance for insured persons some categories from 25.08.2004 of No. 1092 means.
Pension collecting
The legislator and this year took quite predictable steps:
– continued for 2006 need of payment of all special pension collecting (are paid at implementation of non-cash operations on purchase and sale of currency, trade in jewels from gold (except wedding rings), platinum and a jewel, at alienation of cars, from operations of purchase and sale of fast estate, from service of cellular mobile communication);
– continued norm action according to which edinonalozhnik pay this collecting in accordance with general practice.
The only thing – size of collecting which consults from operations of purchase and sale of non-cash currency, makes any more 1,5 %, and 1,3 %.
Contribution on unemployment
1. The contribution rate on unemployment for charges is lowered from 1,6 % to 1,3 %.
For those businessmen who passed voluntary registration in bezrabotitsa Fund and pay a contribution on unemployment at own expense, the rate is lowered from 2,1 % to 1,8 %.
2. New maximum restriction is applied to charge of contributions (as "pro se", and for hired workers (charges and deduction) – 10 sizes of the new subsistence minimum established for the able-bodied person (the sum excess isn’t assessed).
Contribution on accident
1. In 2006 the following (a little lowered in comparison with operating in 2005) rates of contributions on accident (are conducted only charge, and all without an exception businessmen – employers) should be applied.
2. New maximum restriction is applied to charge of contributions (charges and deduction) – 10 sizes of the new subsistence minimum established for the able-bodied person (the sum of excess isn’t assessed).
Address modification: until the end of the year we pay behind an old place of registration
Again the norm according to which in case of change by the businessman of the legal address, tax payment and meetings (obligatory payments) after registration of such changes is carried out in a place of previous registration to the termination of the current budgetary period (year) operates.
Activities of State inspection for winemaking and wine growing are blocked
For 2006 control authority activity behind observance of requirements of the "fresh" Law on grapes and grape wine – the State inspectorate for winemaking and wine growing is actually blocked.
Let’s remind that this body is allocated with enough plenary powers. Among such powers: unhindered access on objects of producers, offtakers of wine-making production, stock-taking of the license for trade, etc.
Payment for trading patents: at former level
This time the legislator receded from the tradition and left at former level the equal amount of payment for trading patents (which are defined by the Law on patenting of some types of an entrepreneurial activity).
VAT
Traditionally in the Law on the state budget for 2006 the norm according to which in case of export (export) of the goods (works, services) for borders of custom territory of Ukraine by barter (goods exchange) operations is located, the VAT sum, paid (added) in connection with acquisition of the goods (works, services), doesn’t belong on increase in the tax credit, and joins in structure of gross expenses of production (turn) of the taxpayer.
Calculations with the budget
The traditional application of bills, barter operations and transfer of counter payment requirements in monetary institutions are forbidden implementation of calculations with the budget in a non-monetary form, including by clearing.
Exception again traditionally make including operations on VAT payment by importation of the goods on custom territory of Ukraine.
As well as earlier, it is established that payments which according to the Law on the state budget for 2006 are enlisted in the Government budget of Ukraine and local budgets and for which terms of their payment legislatively aren’t defined, are paid monthly in an order defined by the Law No. 2181 (The law on a repayment order…) for payments which have the base (reporting) period which equals to calendar month.
Rather nation-wide and local taxes and meeting (obligatory payments) for which submissions of tax declarations (calculations) legislatively aren’t provided, payers submit monthly calculations about the sums of obligatory payments which are subject to payment, as it should be, defined by the legislation for obligatory payments with the base (reporting) period which equals to calendar month.
Again write-off of a bad tax debt on the bases provided by subparagraphs "in" and "g" of point 18.2.1 of the Law No. 2181 ("in" – a tax duty of legal entities and individuals concerning which expired the term of limitation period established by the Law No. 2181, is forbidden to "g" – a tax duty legal or individuals which arose through force majeure circumstances (force-majeur circumstances).
Land tax
In 2006 for settlements, a monetary which assessment of lands it is not carried out, the rates of the land tax established by a part of the second article 7 of the Law on a payment for the earth, increased in 3,1 times are applied.
For agricultural holdings and lands of the settlements which monetary assessment it is carried out and it is specified (under specification means annual a condition for January 1 of specification on factor of indexation) the condition for January 1, 2006, applies the rates of the land tax established by article 6 and part one of article 7 of the Law on a payment for the earth.
Sizes of social benefits
At the birth of the child
As from the state budget (to the persons which have not been registered in Fund temporary disability), and from Fund temporary disability the help at the birth of the child in 2006 is paid in the sum of 8500 UAH. (at the birth of the child 3400 UAH are at a time paid., the rest – for the next 12 months equal parts in an order established by KMU).
On the care of the child before achievement of 3-year age by it
As from the state budget (to the persons which have not been registered in Fund temporary disability), and from Fund temporary disability the grant on the care of the child before achievement of 3-year age by it is paid in the size which makes a difference between 50 % of a subsistence minimum for the able-bodied person and the monthly average cumulative income of a family at the rate on one person for previous six months, but not less than 90 UAH. (probably, means, if the monthly average income less 90grn. it is equated to 90 UAH.), in an order established by KMU.
(On Sobstvennoye Delo newspaper and Internet materials).
Prepared I.Lisova, the lawyer KGAUKC.