In this publication explanations About pension for members of a farm are made.
Members of a farm aren’t hired workers (according to the Law on a farm) therefore the salary monthly isn’t charged by it. Such persons receive the income after distribution of profit of an economy.
1. In what size it is necessary to pay insurance fees from the income of members of a farm?
2. How to pay insurance fees that the insurance experience for purpose of pension was set off in full? How the size of pension for members of an economy is estimated?
1. The farm according to Zakoyon about a farm is a form of an entrepreneurial activity of citizens with creation of the legal entity which expressed a zheyolaniye to develop commodity agricultural production, to be engaged in its processing and realization for the purpose of receiving profit on the ground uchayostka provided by it for maintaining a farm.
That is, if activity of a farm is enterprise, and the income is enterprise, and his members possess a part of profit (income) of such activity.
The farm acts on Ustayov in whom the order of distribution of the income between members of an economy is defined, in particular. Tayokoye is expedient for carrying out distribution ezheyomesyachno.
Insurance fees in solidary system of obshcheobyazayotelny state pension insurance for members of farms according to Zayokon No. 1058 Art. 19 are charged for the sum of the income, raspreyodelyaemy between them and subject to taxation from the income of individuals.
Collecting on obligatory state penyosionny insurance is charged on the income chlenov a farm in 2006 in the sleduyuyoshchy sizes:
• 6,46 % (Law No. 3235 Art. 105) – if a farm are the payer fiksirovannogo an agricultural tax
• 31,8 % (Law No. 3235 Art. 101) – if a farm aren’t the payer of a fiksirovanyony agricultural tax
From the income of members of a farm also uderzhivayutsya pension payments at a rate of 1 % or 2 % (Instruction No. 21-1 item 4.4) irrespective of a way of the taxation.
2. At purpose of pension operating time of members of a farm is set off in strakhoyovy an experience taking into account Law No. 1058 requirements (which came into force since 01.01.04).
So, according to item 1 of Art. 24 of this Law the insurance experience – is the period (term), throughout which person podlezhit to obligatory state pensiyoonny insurance and for which monthly uplacheny insurance fees in the sum, it is not less than the minimum insurance fee.
The minimum insurance fee, according to Law No. 1058 Art. 1, is equal to work of the minimum size of a salary for the size of an insurance fee, ustayonovlenny the law at date of receiving a salary (income). On the basis of Instruction No. 21-1 item 4.8 since January, 2006 it makes 118,30 UAH. (350 UAH. x 33,8 %).
If the sum of the insurance fees paid for sootvetyostvuyushchy month, is less than the minimum insurance fee, this period is enlisted in an insurance experience as full month only when the insured person independently will pay in addition a difference which is not getting before achievement of the minimum size of such contribution. Otherwise the part of a meyosyaets defined in proportion actually upyolachenny in is enlisted in an experience only is mute to the sum of contributions on a formula, privedenyony Art. 24 in item 3 of the above-stated Law.
The periods of labor activity and other periods which were set off in length of service for a pension naznacheyoniya before Law No. 1058 coming into effect, according to item 4 of Art. 24 of this Law are set off in an insurance experience in an order and on the conditions provided by earlier operating zakonodayotelstvo. So, according to Law No. 1788 Art. 62 the osyonovny document confirming length of service, the service record, and in the absence of it or the corresponding records in it – other documents established by Order No. 637 is.
Thus, if a farm raspredelyaet the income between his members not ezhemeyosyachno, since 01.01.04 in an insurance experience months are set off only:
• or in which the income and uplacheny insurance contributions in the sum was assessed, it is not less than the minimum insurance fee;
• or (in the absence of the income) insurance vznosy were paid in the sum, it is not less than a miyonimalny insurance fee.
For calculation of the size of pension to members of a fermeryosky economy, according to Law No. 1058 Art. 40, the salary (income) for any 60 calendar months of an insurance experience in a row till 01.07.2000 (irrespective of breaks) and for the entire period of an insurance experience since 01.07.2000 is considered. Thus the salary (income) during an insurance experience till 01.07.2000 is considered on the basis of the relevant documents issued in an order, established by the legislation, and during an insurance experience since 01.07.2000 – according to system of the personified account.
List of documents:
1. The law on a farm – the Law of Ukraine from 19.06.03 of No. 973-IV About a farm.
2. The law No. 1058 – the Law of Ukraine from 09.07.03 of No. 1058-IV About obligatory state pension insurance.
3. The law No. 1788 – the Law of Ukraine from 05.11.91 of No. of the 1788th II About provision of pensions.
4. The law No. 3235 – the Law of Ukraine from 20.12.05 of No. 3235-IV About the Government budget of Ukraine for 2006.
5. The instruction No. 21-1 – the Instruction about an order of calculation and payment by insurers and the insured persons of contributions to obligatory state pension insurance in the Pension fund of Ukraine, approved by the resolution of board of the Pension fund of Ukraine from 19.12.03 of No. 21-1.
6. An order No. 637 – the Order of confirmation of the available seniority for purpose of pensions in the absence of the service record or the corresponding records in it, approved by the resolution KMU from 12.08.93 of No. 637.
Century NIKITENKO, director of the department of provision of pensions of PFU.