In the publication it is shown, how the increase in the size of a subsistence minimum at the limiting size of the income granting the right to application of NSL influences; on a rate of a contribution to social insurance on temporary disability; for the minimum size of pension on age; for the limiting size of the income for charge and deduction of insurance fees; for the size of the income which is subject to indexation.
Since October 1 of the present year the size of a subsistence minimum (Art. 65 of the Law on the State budget for 2006) increases.
For convenience we will present the size living minimuma during 2006 in tab. 1.
Table 1
So, we will remind, what indicators are influenced by the size of a subsistence minimum.
The limiting size of the income granting the right to application of a tax social concession
It is known that NSL is applied to the income in the form of the zarayobotny payment which size doesn’t exceed the prozhiyotochny minimum operating for trudosposobnogo of the person for January 1 of the current year, increased on 1,4 and approximated to the next 10 UAH. (subitem of 6 g – 1 Law No. 889).
Therefore, the increase in the size of a subsistence minimum within a year doesn’t influence the size doxoda, granting the right to NSL. In 2006 such size makes 680 UAH. (483 UAH. x 1,4) (sum okruglena). Same concerns the no-purpose charitable help.
Means, individuals during 2006 can receive such help which is not assessed by the personal income tax, in time -
to measure which doesn’t exceed 680 UAH. (Zakoyon No. 889 subitem 9.7.3).
Take into consideration: without an uderyozhaniye of the personal income tax the persons having the right to NSL can receive such help only.
Rate of a contribution to social insurance on temporary disability
According to Law No. 2213 Art. 1 contributions to such type of soyotsialny insurance keep in the following order:
• 0,5 % – for the hired workers, which salary below a subsistence minimum, ustanovyolenny for the able-bodied person;
• 1 % – for the hired workers, which salary above a subsistence minimum, ustanovyolenny for the able-bodied person.
For convenience we will present an order of deduction of such contributions in the current year in tab. 2.
Table 2
The size of the minimum pension on age
On age men can’t have no minimum pension below the subsistence minimum established for netruyodosposobny persons (in case of existence insurance stazha – 25 years, at women – 20 years) (Law No. 1058 Art. 28).
Thus, the minimum pension on age since October 1, 2006 makes 366 UAH.
The limiting size of the income for charge and deduction of insurance fees
Such sum is equal to 10 sizes living minimuma, established for the able-bodied person (Art. 90 of the Law on the State budget for 2006). Therefore from October 1 to December 31, 2006 the predelyyony size of the income for charge and the uderzhayoniya of insurance fees makes 5 050 UAH. (505 UAH. x 10).
Limiting size of the income which is subject to indexation
Indexations are subject the income within the subsistence minimum established for the corresponding social and demographic national groups (Order No. 1078).
List of documents
1. The law on the State budget for 2006 – the Law of Ukraine from 20.12.05 of No. 3235-IV About the Government budget of Ukraine for 2006.
2. The law No. 889 – the Law of Ukraine from 22.05.03 of No. 889-IV About a tax on the income of individuals.
3. The law No. 1058 – the Law of Ukraine from 09.07.03 of No. 1058-IV About an obligatory state pension strakhoyovaniye.
4. The law No. 2213 - the Law of Ukraine from 11.01.01 of No. 2213-III About the size of contributions to some types of obligatory state social insurance.
5. An order No. 1078 – the Order of carrying out indexation of the monetary income of the population, approved by the resolution KMU from 17.07.03 of No. 1078.
(On Balans-Agro newspaper materials).