In this article the explanation is given that farms and the persons working in it on the employment contract (contract) are subject to obligatory state social insurance and provision of pensions.
Reorganization 2002
The executive management of Social insurance fund on temporary loss of a trudosposobyonost reports the following.
Article 3 of the Labor code of Ukraine preduyosmotreno that features of work of members of fermeryosky farms are defined by the legislation and their charters.
According to standards of Art. 3 of the Law of Ukraine About a farm from 19.06.03 of No. 973-IV (further – the Law No. 973) the person who work in it according to the employment contract (contract) can’t be members of a farm.
According to a part of 1 Art. 4 of the Law No. 973 a predseyodatel of a farm is his founder or other person defined in the Charter. The part 4 of this article provided a vozyomozhnost of the chairman of a farm in writing to charge performance of the duties to one of members of an economy or the person working on the contract.
By article 34 of the Law No. 973 it is defined that members of a farm and the persons working in it is mute according to the employment contract (contract), are subject to obligatory gosudarstvenyony social insurance and pensionyony providing in an order established by the law.
According to norms of h. 2 Art. 34 of the Law No. 973 a farm in the order established by the law are registered as the payer of contributions to obligatory state social insurance in bodies of Fund of soyotsialny insurance on temporary disability.
By part of 3 Art. 34 of the Law No. 973 it is defined that operating time in a farm of members of an economy and the persons working in it on the employment contract (contract), is set off in the general and work uninterrupted length of service on the basis of employment records and the documents confirming payment of contributions to social insurance.
Thus, taking into account provisions of the Law No. 973 the employment contract (contract) consists with licami which are employed in a farm and which aren’t members of a fermeryosky economy.
Therefore, a farm as the legal entity, is the insurer (employer) for individuals, raboyotayushchy in it is mute on the terms of the employment contract (contract), and it is obliged to charge for the sums of the actual expenses on compensation of nayemyony workers contributions to a social strakhoyovaniye on temporary disability and to pay them in established periods and in a log volume.
Article 6 of the Law of Ukraine About obligatory state social insurance in connection with temporary disability and rasxodami, caused by burial from 18.01.01 of No. 2240 (further – the Law No. 2240), is defined a circle of people, subject to obligatory gosudarstyovenny social insurance in connection with vreyomenny disability and the expenses caused by burial.
The accounting of insurers is carried out according to the Instruction about an order of receipt, the account and an expenditure of fund of a social strayokhovaniye on the temporary disability approved by the resolution of board of Fund from 26.06.01 of No. 16 (further – the Instruction No. 16).
According to Instruction No. 16 item 7.3 strakhovayotel quarterly make in duplicate accruing result since the beginning of year the report on forme the F4-Social Insurance Fund z TVP with the instruction in is mute the sums of the nachisyolenny and paid insurance fees and other receipts, and also the sums spent for payment of grants and implementation of other meroyopriyatiya which financing is carried out at the expense of fund.
As to a capture on the accounting of members of a farm, it is carried out according to the Order of insurance of persons on a voluntary basis on obligatory state sotsialyyony insurance in connection with temporary disability and the expenses caused by the birth by an ipogrebeniye, approved as a poyostanovleniye of board of Fund from 02.06.05 of No. 62.
Besides, on the matter the executive management of Fund addressed for explanations in the Ministry of Justice of Ukraine and Gosudarstvenyony department of supervision of zakonoyodatelstvo observance about work.
From 05.12.07 of No. 21-46-846 the Ministry of Justice of Ukraine specifies by the letter that according to article 34 of the Law No. 973 members of a farm and the persons working in is mute according to the employment contract (contract), are subject obshheobyazatelnomu to the state social insurance and provision of pensions as it should be, ustanovyolenny the law.
According to a joint leaf Miniyosterstva of work and social policy of Ukraine and State department of supervision of a soyoblyudeniye of the legislation on work from 14.12.07 of No. 013-1866-03 specified persons according to point 2 of article 5 of the Law No. 2240 take part in a strayokhovaniye in connection with temporary loss of a trudosposobyonost on a voluntary basis and on the basis of a part 3 of article 6 of the granted Law have the right to material security and insurance services according to this Law under condition of payment of insurance fees in Fund, according to the current legislation.
Taking into account the foregoing the Executive diyorektsiya of Fund considers that members of farms have the right to a material obeyospecheniye and social services according to the Law No. 2240 under condition of payment of insurance fees in the Fund, estimated according to the current legislation for persons,
insured on a voluntary basis. Thus if the chairman of a farm doesn’t treat members of a farm and works in is mute on the terms of a labor doyogovor, it is obliged to pay according to p.1 Art. 6 of the Law No. 2240 insurance fees from a salary according to Law Art. 1
Ukraine About the size of contributions to some types of obligatory state social insurance from 11.01.01 of No. 2213.
The LETTER of Executive management of Social insurance fund on temporary disability from 24.10.08 of No. 70-13/P-17bz-248.