In this publication the explanation that is provided in the State budget the current year and what changes is given introduces the Law in other acts of Ukraine. The sizes are defined:
1) Minimum salary;
2) Subsistence minimum;
3) Rates of insurance fees.
In a tretyemnomer of the newspaper we already reported that on December 28, 2007 I SAY LIES passed the Law No. 107-VI About the Government budget of Ukraine for 2008 and about modification of some acts of Ukraine (further – the Law). In this publication we will tell that is provided in the State budget the current year and what changes introduces the Law in other acts of Ukraine.
Minimum salary
The size of minimum wage in 2008 makes:
• from January 1 to March 31 – 515 UAH.;
• from April 1 to September 30 – 525 UAH.;
• from October 1 to November 30 – 545 UAH.;
• since December 1 and until the end of the year – 605 UAH.
Let’s consider, what indicators are influenced by size of the minimum earnings.
Tax social concession
According to subitem 6.1.1 of the Law No. of 889 NSL rasschityvaetsya proceeding from the size of the minimum salary,
established for January 1 of the corresponding year. So, NSL is equal:
• the general (code "01") – 50 % of the minimum salary (subitem 6.1.1);
• raised (code "02") – 150 % from the general NSL (subitem 6.1.2);
• maximum (code "03") – 200 % from the general NSL (subitem 6.1.3).
And though during 2008 the size of the minimum salary will change four times, it won’t affect NSL.
The sizes of a privilege in the current year are established at sleyoduyushchy level:
Minimum insurance fee
Change of the minimum salary leads also to change of the minimum insurance fee (further – MSV). Let’s remind, for purpose of pension on age the insurance experience joins only those periods throughout which the individual was zastrakhoyovano in system of pension insurance and for which payments at a rate of not less MSV (Law No. 1058 Art. 24) were monthly paid.
MSV pays off by multiplication of the minimum wage operating at the moment of payment to the worker of a salary (income), to a rate of an insurance fee (charge + deduction).
So, the MSV size since January 1 of the current year sostavlyaet:
• for the persons working for payers of FSN,-112,89 UAH. (515 UAH. x 21,92 %). Let’s notice that the rate of MSV of 21,92 % pays off so: 19,92 % (a rate in PF regarding charges for payers of FSN in 2008 (the section for more details see below Rate of insurance fees) + 2 % (a rate for deduction of contributions from fiyozichesky faces);
• for the persons working at other enterprises,-181,28 UAH. (515 UAH. x 35,2 %);
• for business owners – 170,98 UAH. (515 UAH. x 33,2 %).
Subsistence minimum
The size of a subsistence minimum in 2008 will change also four times and will make:
Let’s tell, what indicators are influenced by size of a proyozhitochny minimum.
The limiting size of a salary granting the right to application of NSL
Let’s remind, such size pays off by an umnoyozheniye of the sum of the subsistence minimum operating for the able-bodied person for January 1 of the current year, on 1,4 (with a rounding off to the next 10 UAH.) (Law No. 889 subitem 6.5.1).
Thus, NSL in 2008 will be applied to a zayorabotny payment of only those persons which size of a salary doesn’t exceed 890 UAH. (633 UAH. x 1,4 with a rounding off to the next 10 UAH.).
The extent of the netseyolevy charitable help which can be paid without personal income tax deduction depends on this indicator also. Such help in the size of 890 UAH. without deduction of a tax the persons having the right to NSL (Law No. 889 subitem 9.7.3) can receive.
Rate of a contribution to social insurance on VPT
According to Law No. 2213 Art. 1 contributions to this type of insurance keep in such order:
• 0,5 % – for the hired workers, which salary below the subsistence minimum established for the able-bodied person;
• 1 % – for the hired workers, which salary above the subsistence minimum established for the able-bodied person.
Debt cancellation before the budget
As well as last years, by the Law are forbidden:
• restructuring and debt cancellation subektov managing (further – CX) before the state on the credits, the budgetary loans, financial pomoshhi, provided on a returnable basis;
• granting a delay on payment of tax obyayozatelstvo CX on taxes and fees (obligatory payments).
In this regard for 2008 it is suspended an abyozayets of the second subitem 7.1.1 and subitem 18.2.1 of "g" of the Law No. 2181.
Land tax
In the current year according to the Law on a payment for the earth at calculation of the land tax are applied:
• on settlements, the monetary which assessment of lands isn’t made – the rates established by h. 2 Art. 7 and increased in 3,1 times;
• on agricultural holdings and lands of the naselenyony points which monetary assessment is made and specified as of January 1, 2008 – the rates established by Art. 6 and p.1 to Art. 7.
Target programs for agricultural industry
In comparison with last year the state podyoderzhka of agricultural industry generally amplified, however, according to some target programs nablyudaetsya its decrease.
Let’s consider, what expenses are provided in the State budget-2008 according to the main programs selskogo farms:
• selection in animal husbandry and poultry farming of-125 million UAH. (at level of 2007);
• actions for pest control and boleznyami agricultural plants – 5 million UAH. (at level of 2007);
• the budgetary cattle-breeding grant and gosudaryostvenny support of production of a rasteyoniyevodstvo – about 2,7 billion UAH. (in the 2007th – about 2,3 billion UAH.);
• selection in plant growing – 90 million UAH. (at level of 2007);
• financial support of farms of-60 million UAH. (in the 2007th – 38 million UAH.);
• financial support of the agrarian and industrial complexes enterprises via the mechanism of reduction of the cost of the credits – 1 billion UAH. (in the 2007th – 667 million UAH.);
• financial support of agroindustrial predyopriyatiya which are in especially difficult climatic conditions – 35 million UAH. (at level of 2007);
• a bookmark and care of young gardens, vinogradyonik and yagodnik – 370,8 million UAH. (in the 2007th – 247, 5 million UAH.);
• partial compensation of cost difficult selkhozyotekhnik of national production – 100 million UAH. (in the 2007th – about 131 million UAH.);
• state support of development of a hmelevodstvo of-41,2 million UAH. (in the 2007th – 27,5 million UAH.);
• reduction of the cost of cost of insurance premiums, fakticheski paid by subjects of the agrarian market,-200 million UAH. (in the 2007th – 50 million UAH.);
• selection in fishery – 13,4 million UAH. (in the 2007th – about 10 million UAH.).
Let’s note that Final provisions of the Law provide that the Cabinet council should submit till March 1 of the current year offers on modification of the Law taking into account a growth in volumes of the state support of farms.
And now we will consider the most important for selkhozyopredpriyatiya the changes brought in numerous acts.
Important nuance: all changes about which speech will go below, will operate only till January 1, 2009.
VAT
• Action of special modes uplaty the VAT agricultural tovaroproizvoyoditel established by subitem 6.2.6, item 11.21 and 11.29 of the Law on the VAT is prolonged.
These special modes will be applied until the end of the year in which Ukraine ratifies the contract on the accession to the World Trade Organization. That is if Ukraine accesses to WTO in 2008, special modes will use till January 1 of the 2009th.
The new special mode established by Art. 81 of the Law on the VAT, is suspended until the end of the year in which Ukraine will access to WTO.
• Changes in subitem 7.7.2 of the Law about the VAT concerning calculation of the sum which is subject to byudyozhetny compensation are made. Now it is necessary to compensate a part of negative value of the tax, equal to the sum of the tax which has been actually paid by the buyer tovarov (services) in the previous tax periods (earlier it was written in the previous tax period).
• Till January 1, 2009 the privilege on metalyololy is prolonged, i.e. are still released from a nalogooyoblozheniye of operation on delivery of a waste and a breakage of ferrous metals (item 11.44 of the Law on the VAT).
Profits tax
Changes are made to item 22.13 of the Law on profit, soyoglasno to which and in 2008 payers of this tax are obliged to submit the declaration on the profits tax by results of 11 months.
Ground relations
The law brought a number of essential changes in Zeyomelny the code (further – ZK). Let’s stop on most important of them.
• The moratorium on sale of land of selskoyokhozyaystvenny appointment is prolonged. It means that, as well as earlier, are forbidden:
– purchase and sale of the land lots of selskokhozyayyostvenny purpose of the state and kommunalyyony form of ownership;
– purchase and sale or other alienation of the land lots (for example, donation, an exchange, except an exchange for other site), the citizens who were in a property and legal entities, and also change of their designated purpose;
– introduction of the right to a ground share (share) into authorized capitals of economic societies.
The moratorium will operate until laws on the State land cadastre and the market of lands will come into force. By the law on the State budget it is provided that the relevant bills should be submitted for consideration the Verkhovna Rada till April 1, 2008.
• Transfer to rent of the land lots which are in the state or municipal property, is carried out only on aukcionax. This situation only on those sites where the real estate objects being in a property of citizens and legal entities (ZK Art. 124) are located doesn’t extend.
• Sale of the land lots state and
municipal property to citizens and yuridicheyosky persons (auction) is carried out on a competitive basis. This situation doesn’t extend in case of repayment of sites on which the real estate objects being a property of buyers of these sites (ZK Art. 127) are located.
Rates of insurance fees
Rates of contributions to a social and pension strakhoyovaniye are fixed now in the relevant laws. Their sizes in 2008 are as follows:
As we see, in comparison with last year izmenilis:
• the rate of a pension contribution for payers of FSN – now it makes 19,92 %;
• the order of deduction of contributions to a pension strayokhovaniye – a rate of 2 % is applied now to all income of individuals irrespective of the size of a subsistence minimum;
The collecting rate in PF changed also at currency purchase and sale. In 2008 it makes 0,5 % (in the 2007th – 1 %). Let’s remind that collecting is paid only in case of purchase and sale non-cash valyuty (payers of FSN pay collecting in the general order).
The limiting size of the income for charge of insurance fees
Contributions to all types of social insurance, including pension, are charged and keep in borders of the limiting sum. As well as earlier, this sum is equal
To 15 sizes of a subsistence minimum, ustanovlenyony for able-bodied persons.
Thus, in the current year the limiting size of the income from which insurance fees are estimated, makes:
• from January 1 to March 31 – 9 495 UAH. (633 UAH. x 15);
• from April 1 to June 30 – 9 705 UAH. (647 UAH. x 15);
• from July 1 to September 30 – 9 735 UAH. (649 UAH. x 15);
• from October 1 to December 31 – 10 035 UAH. (669 UAH. x 15).
If the income exceeds the established sum, insurance fees for it aren’t charged don’t keep).
The specified sums are the maximum size for calculation of grants for a temporary netrudosposobyonost, pregnancy and childbirth.
Payment of children’s grants
Changes by these types of grants are brought in the Law on the state help to families with children. So, soyoglasno Art. 12 of this Law a grant at the birth of the child is paid as follows:
The grant can be provided to one of parents (trustees, adoptive parents).
The size of a grant on the care of the child to a dostizheyoniya to them three-year age for 2008 makes a difference between 50 % of a subsistence minimum, ustanovyolenny for able-bodied persons, and the monthly average cumulative income of a family counting on one person for the last six months, but not less than 130 UAH.
For 2009 the specified percent of a subsistence minimum is increased to 75, and for 2010 and further – to 100.
Instead of an epilogue
In this consultation the main changes brought by the Law on the State budget in zakoyonodatelny acts of Ukraine are briefly considered. In the subsequent numbers we will in more detail tell about all innovations.
We remind that these changes will operate only till the end of the current year (Final poyolozheniye of the Law).
List of documents
1. The land code – the Land code of Ukraine from 25.10.01 of No. 2768-III.
2. The law on a payment for the earth – the Law of Ukraine from 03.07.92 of No. 2535-HN About a payment for the earth.
3. The law on the state help to families with children – the Law of Ukraine from 21.11.92 of No. 281-HN About state pomoshhi to families with children.
4. The law No. 400 – the Law of Ukraine from 26.06.97 of No. 400/97-BP About collecting on an obligatory state pension strayokhovaniye.
5. The law No. 889 – the Law of Ukraine from 22.05.03 of No. 889-IV About a tax on the income of individuals.
6. The law No. 1058 – the Law of Ukraine from 09.07.03 of No. 1058-IV About an obligatory state pension strakhoyovaniye.
7. The law No. 2181 – the Law of Ukraine from 21.12.2000 of No. 2181 About an order of repayment of obligations of taxpayers before budgets and the state specialized funds.
8. The law No. 2213 – 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.
9. The law No. 2272 – the Law of Ukraine from 22.02.01 of No. 2272-III About insurance tariffs for obligatory state social insurance from an occupational accident and the occupational illness, caused poteryu work capacity.