The explanation of new determination of minimum wage and some moments of application of the Law of Ukraine No. 2190 from 18.11.04 regarding modification of Art. 6 of the Law on compensation and Labour Code Art. 96 is given.
INDEXATION
Since January 1, 2006 the size of the minimum salary is equal in our country of 350 UAH. in a month that on 18 UAH. bolshe operating since September 1, 2005. Since July 1, 2006 this indicator will increase to 375 UAH., and since December 1 – to 400 UAH. (Art. 82 of the Law on the State budget-2006).
We already got used to such gradual increase. And here that the really new – it that since the beginning etogo years determination of minimum wage changed. Though the Law on the State budget-2006 here at anything – on January 1, 2006 earned the Law of Ukraine "About modification of some acts of Ukraine" from 18.11.04 of No. 2190-IV (further – the Law No. 2190). It modified Art. 3 of the Law of Ukraine "About payment truda" ot24.03.95 of No. 108/95-BP and Labour Code Art. 95. As a result in "minimalka" from now on don’t include surcharge, an extra charge, poyooshchritelny and compensatory payments. Compare: before out of limits minzarplaty there were only doplaty for work in an overtime, in heavy, harmful, osobo harmful working conditions, on works with special prirodyony geographical and geological conditions and usyoloviya of the increased risk for health, and also awards to anniversaries, for inventions and ratsionalizatorsyoky offers, financial support.
As a result of, since 01.01.06 the main salary (it ustanavlivayut in the form of tariff rates (salaries) and price-work quotations for working and official salaries for sluzhayoshchy) for the executed monthly, hourly norm of work (amount of works)) can’t be less than 350 UAH. Certainly, if the hired person doesn’t carry out the established norm, to it pay actually performed work, but again payment for it can’t be below a proportional razyomer a minzarabotka.
Especially we emphasize: if the main salary of rabotyonik less minimum, it is necessary to reconsider tariff rates (salaries). After all thanks to the entered changes such concept as surcharge to minzarplaty already simply doesn’t exist.
And it not all. The law No. 2190 introduced amendments and in Art. 6 of the Law on compensation and Labour Code Art. 96. Since this year the requirement operates: a scale of charges (the scheme of official salaries) form on the basis of a tariff rate of the worker of Irazryada (which define in the size exceeding the size minzarplaty) and interqualifying (interofficial) ratios of the sizes of tariff rates (official okladov). Earlier this restriction was such: in the size "not below defined by the general (industry) agreement". In turn, (not less than 120 % of the size minzarplaty) were a question of the minimum tariff rate of the worker of Irazryada in the General agreement between Ukrayoina’s Cabinet council, all Ukraine associations of the organizations of rabotodayotel and businessmen both all Ukraine trade unions and professional associations for 2004 – 2005 (further – Geneyoralnoye the agreement). At first sight anything new. But it is far not so if to remember that the General agreement is obligatory only for those enterprises, establishments and orgayonizatsiya which enter into the sphere of action of the parties, podpisavyoshy this document. Therefore, now any rabotodayotel should track, that the tariff rate of the worker of Irazryada was more "minimalka". Then taking into account mezhkvayolifikatsionny ratios more qualified rayobotnik should receive even more. Differently, all employers should reconsider terms of payment of work and if necessary bring them into accord with opisannymi innovations with January 1, 2006.
Minimum sizes of an authorized capital of economic societies
The authorized capital of joint stock company can’t be less sum equivalent 1250 minimum zarplatam, proceeding from a rate minzarplaty, operating at the moment of creation of such joint stock company (Art. 24 of the Law of Ukraine "About economic societies" from 19.09.91 of No. 1576-HI, further – the Law on obshcheyostvo). The size of an authorized capital at open company should make not less the sum equivalent to 100 minimum wages, proceeding from a rate minzarplaty, operating on a moyoment of creation of such society (Art. 52 of the Law on societies).
Thus, for societies which will be created in 2006, the size of an authorized capital depending on date the sozdayoniya can’t be less following sums (see the table).
Table
Salary indexation
It is known that at increase of the minimum salary month in which it occurred, is considered base at consumer price index calculation for indexation (item 5 of the Order approved by the resolution KMU from 17.07.03 of No. 1078). Indexation of the monetary income grazhdan for this month don’t carry out. But the specified condition rabotaet, only when minzarplaty really leads increase of the legislative size to increase doxodov. If the person receives owing to a povysheyoniya less, than should at the old size zarplaty together with indexation, month of increase minzarplaty base won’t be. Then at indexation calculation bazoyovy month don’t change.
(On newspaper materials "All about accounting").