Indicators of a social assistance are published in a material in 2007 and consultations on compensation of debts on a salary for 1998-2000 and compensations of debts on a salary since January, 2001 paid in December, 2007 are given.
Minimum social guarantees
Tax social lgoty*
* In details about the one who has the right to tax social concessions in 2007, read in the newspaper "All about accounting" No. 8 for 2007, p. 75.
Charges on a salary (ZP) for December
* See the newspaper "All about accounting" No. 4 for 2007god, p. 45.
Deduction from a salary for December
* ZP take within the maximum size of earnings from which hold socvznosy (8520 UAH).
Indeksaciya* salaries for December, 2007
* Basic rules of indexation:
1) all employers are obliged to see off her;
2) index a salary of all workers irrespective of its size within a subsistence minimum for trudosposobyony persons (568 UAH);
3) the leading role is played by base months, in which:
- to the physical person increased salaries (a tariff rate, a salary, price-work quotations), or entered (raised) a constant nadyobavka, an award, surcharge or other continuous payment in this connection its income grew;
- the employee employed;
- the size of the minimum salary is increased and in this regard the salary of the worker increased.
The public assistance to the insured persons
* This grant for fund of insurance upon a netrudospoyosobnost which is paid by employers. Except it, rayobotodatel can pay a grant to burial of the employee of the enterprise (the former worker – if it was his last place of work before pension) from own pocket which within 1480 UAH is released from the taxation.
Specialists of the Ministry of Labour and social policy of Ukraine advise
THE INCOME OF THE PREVIOUS PERIODS WE PAY IN DECEMBER, 2007 COMPENSATION OF DEBTS ON THE SALARY FOR 1998-2000
According to resolution KMU point 2 from 21.02.01 of No. 159 of the enterprise, establishment and an organizayotsiya of all forms of ownership and managing which in due time didn’t pay to the workers of a zarabotyony payment for 1998 – 2000, should in obligatory to a poyoryadka at payment of this zadolzhenny salary charge and pay to workers compensation of loss of a part of a zayorabotny payment in connection with violation of terms of its payment in an order established by the resolution KMU from 20.12.97 of No. 1427.
We give factors of a gain of the potrebitelyyosky prices on which it is necessary to charge compensation poteri parts of a salary in connection with violation of terms of its payment in case of payment in December, 2007 of a zadolyozhenny salary for January 1998 – December 2000 gg (see the table).
Example
The enterprise pays in December, 2007 a zadolzhenny salary for February, 1998 in the sum of 300 UAH and for May, 2000 – 200 UAH.
In this case the compensation amount to the worker will be sostavlyat:
- for February, 1998: 300 UAH x 2,193 = 657,90 UAH;
- for May, 2000: 200 UAH x 0,983 = 196,60 UAH.
Total amount of compensation which should be nachislena and is paid to the worker in December, 2007, will be sostavlyat 854,50 UAH.
Table
Refusal of the owner or the body authorized by it in payment of compensation can be appealed workers in court.
Nelya SINKO, head of department
COMPENSATION OF DEBTS ON THE SALARY SINCE JANUARY, 2001
Carrying out compensation to citizens of loss of a part doxodov, added since January, 2001 in connection with violation of terms of its payment, are guided by the Law of Ukraine from 19.10.2000 of No. 2050-III (further – the Law No. 2050) and the Order approved by the resolution KMU from 21.02.01 of No. 159 (further – the Order No. 159).
According to the listed documents the compensation amount is estimated as work added, but not paid monetary income for the corresponding month (after deduction of taxes and obligatory payments) and a consumer price index gain. In turn, a consumer price index estimate taking into account trebovayoniya of Art. 3 of the Law No. 2050 by multiplication monthly indeksov consumer prices during nonpayment of the monetary income. Thus calculation doesn’t join an index of the potrebiyotelsky prices in a month for which the income is paid. Therefore, in case of payment in December, 2007 added, but not paid in due time deyonezhny income for 2001 – 2007 a compensation amount charge taking into account size of a gain of an index of the potrebiyotelsky prices (see the table).
Example
Added, but the salary not paid in May, 2007 in the sum of 500 UAH (after tax and obligatory payments) pay in December, 2007. The consumer price index gain for the May, 2007 calculated according to the Law No. 2050 and Order No. 159, makes 12 %. Compensation amount: 500 UAH x 12:100 = 60 UAH.
Table
N PODLUZHNAYA, deputy director of department.