In article questions of charge of a salary to workers pensioners are considered.
Whether it is necessary to charge and hold contributions to the Social Insurance Fund on an unemployment case from a salary of workers pensioners?
To assess contributions (a rate 1,3 %) it is necessary in any case. Instead of to hold (a rate 0,5 %) it is possible only in two cases:
• if the worker reached a retirement age (the man – 60 years, women – 55 years);
• if the worker acquires or has the right to purpose of pension on age on favorable terms, long-service pensions.
In the first case of any documentary confirmation it is not required (a retirement age date of birth specified in the passport) confirms. And here in the second case that didn’t withhold 0,5 % of insurance fees from the pay, the worker should submit to the employer:
• statement for release from payment of insurance fees;
• a copy of the pension certificate (the reference of the body, granting pension, about existence of the right to the corresponding pension – for persons who have such right, but didn’t address for purpose of pension).
Only from the date of obtaining these documents the employer can cease to hold contributions.
What it is necessary to consider when filling Pay-sheet about charge and transfer of insurance fees in the Social Insurance Fund on an unemployment case?
In the pay-sheet the salary of working pensioners is reflected in the first table of the 1st section together with a salary of other employees of the enterprise and separately isn’t allocated. However data in this table are entered separately in the column for employers and separately in the column for the insured persons. Therefore if contributions aren’t withheld from the pay pensioners, the column indicator for the insured persons should be less for the sum of such salary.
Don’t forget also when filling table 3 of the Pay-sheet except the total sredneuchetny number of permanent members of staff separately to specify sredneuchetny number of regular workers pensioners.
Whether it is possible to provide the general NSL at a rate of 257,50 UAH. to workers pensioners?
It is possible. The right to the general NSL not zavisit from that, is the worker the pensioner or not. After all NSL is applied to the income in the form of a salary (item 6.1 and Law No. 889 subitem 6.5.1). The income, added (paid) in connection with the relations of labor hiring (the Law No. 889 item 1.1, 1.3 "d") is considered as a salary. And such relations arise at an execution of an employment agreement (Art. 21 the Labour Code).
To receive a privilege, the pensioner working on the employment contract, should submit to a rabotoyodatel the application for application of NSL of the established form, and the size of its salary shouldn’t exceed 890 UAH. in a month.
For example, for June, 2008 to the worker who has reached a retirement age, the salary in the sum of 800 UAH is added. (the worker has the right to the general NSL at a rate of 257,50 UAH.).
1. Let’s calculate the sum of insurance fees and the personal income tax from a salary:
2. Total to payment to the worker pensioner for June 698,22 UAH are necessary. [800 UAH. - 16 UAH. - 8 UAH. - 77,78 UAH.].
Whether it is necessary to index a salary of the working pensioner?
Yes. Indexation of the monetary income of the working pensioner is carried out according to item 9 of the Order approved by the resolution KMU from 17.07.03 of No. 1078. The salary is indexed by the general rules – within the subsistence minimum established by the law for able-bodied persons. Such subsistence minimum in 2008 makes: since 01.01.08 – 633 UAH., since 01.04.08 – 647 UAH., since 01.07.08 – 649 UAH., since 01.10.08 – 669 UAH.
(On Balans-Agro newspaper materials).