Article is devoted to questions of registration of pupils of professional educational institutions on work practice on the enterprise. Questions of deduction of the personal income tax from the income paid to pupils, applications to the income of the probationer of the tax concession, charge and deduction of contributions to Social insurance fund on an unemployment case, Social insurance fund on temporary disability etc. are considered
Our today’s subject is actual for agricultural enterprises which accept on work practice of pupils of professional educational institutions (further – PTUZ).
Let’s remind, according to Art. 29 of the Law of Ukraine from 10.02.98 of No. 103/98-BP Of vocational training the enterprises, establishments and the organizations irrespective of form of ownership are obliged to provide to pupils and listeners PTUZov paid workplaces or industrial practice sites for passing of inservice training or work practice. In this regard during transfer of the pupil on practice at the enterprise often there are questions on its registration, charge to it the income and to deduction from this income of social contributions. To deal with them to us specialists of profile departments will help.
In our discussion participate: the head of department of work with payers of obligatory payments in the Pension fund of Department of receipts of the income of PFU Lyudmila POLEVIK; chief specialist of Department of policy of the state social insurance of the Ministry of Labour and social policy of Ukraine Elena MIXALCHENKO; the chief specialist of department of insurance in connection with temporary disability of the Ministry of Labour and social policy of Ukraine Natalia GRISHAGINA.
Let’s begin conversation with an order of registration of the pupil PTUZa on practice.
The main document regulating given vopros – the Order of granting workplaces for passing by pupils, listeners PTUZov inservice training and the work practice, approved by the resolution KMU from 07.06.99 of No. 992 (further – the Order). This process is how organized?
Before the practice beginning on the basis of the contract signed between educational institution and bayozy practice, the director issues the order, in which (Order item 9):
• fixes the pupil for educational proizvodstvennym a site;
• defines types of works according to a soderyozhaniye of the training program;
• appoints responsible for carrying out proizyovodstvenny practice;
• establishes system of compensation of the pupil.
After order registration the probationer, as well as druyogy workers, is obliged to observe rules and norms of labor protection, safety measures and proizvodyostvenny sanitary, a rule of the internal trudoyovy schedule and the other rules operating at this enterprise.
Let’s note that duration of working hours of such pupil should correspond to time defined by the curriculum and the program, and can’t exceed that duration which is established by the legislation for sootyovetstvuyushchy category of workers.
As a predyopriyatiya probationers don’t join in structure (list) of workers (Order item 7), the employment contract with them doesn’t consist.
Whether it is necessary to hold the personal income tax from the income paid to the pupil?
For the work executed by pupils PTUZa during practice according to received tasks, the enterprise should pay them a salary (Order item 17). It is charged soyoglasno to the established systems of compensation on norms, quotations, rates (salaries) taking into account factors, surcharges and extra charges, which primenyayutsya at the enterprise.
So, according to the contract provisions, concluded between PTUZom and the enterprise, the sum added to the pupil can be paid:
• or completely no later than 5 days after salary payment to employees of the enterprise;
• or only half, and other enterprise directs on account PTUZa for implementation it authorized activity, educational material resources strengthening, on social protection uchashhixsya (listeners), and also cultural and mass and sports and sports work.
The sum added to the probationer is the income in the form of a salary (the item 1.3 "d" of the Law of Ukraine from 22.05.03 of No. 889 About a tax on the income of fizicheyosky persons) therefore all (irrespective of a way of payment) is assessed with the personal income tax in accordance with general practice, that is at a rate of 15 %. It follows from this that in relation to the probationer the enterprise is the nayologovy agent therefore should reflect the sum of the earnings added to it in Tax calculation f. No. 1DF with a sign of the income 01.
Whether the tax social concession is applied to the income of the probationer?
According to the mentioned Law a tax social concession for pupils PTUZov:
• it is applied, if the pupil not poluchaet a grant from the budget or receives it not at the expense of budgetary funds, but provided that the added salary (100 %) not prevyshaet the settlement sum (in 2008 – 890 UAH.)
and the probationer will submit the application for NSL application. The NSL size for pupils in the current year makes 150 %, that is 386,25 UAH. (subitem 6.1.2 e);
• it is not applied, if the pupil gets a byudzhetyony scholarship (subitem 6.3.3) within reporting tax month.
Now about charges and deduction of contributions from the income of the probationer we will talk to experts of the Pension fund and Social insurance funds.
Lyudmila Vasilyevna, whether tell, please, it is necessary to charge for the sum of earnings of the probationer to (hold) insurance pension fees?
It is known that persons who work at the enterprises, in establishments and the organizations on the terms of the employment contract (contract) or on other conditions, predusmotyorenny the legislation are subject to obligatory gosudarstvenyony pension insurance, or perform works at such enterprises, in establishments, the organizations or at individuals on contracts of civil-law character (item 1 of Art. 11 of the Law of Ukraine from 09.07.03 of No. 1058-IV
About obligatory state pensiyoonny insurance).
As according to Order item 7 pupils and listeners PTUZov for the period of inservice training and work practice don’t join in structure (list) of employees of the enterprise, they aren’t the insured persons.
Therefore, on earnings of such probationers it is not necessary to charge strayokhovy pension contributions.
Elena Mikhaelovna, a question to you. Whether are charged contributions to Social insurance fund on an unemployment case (keep) for the sum of earnings of the probationer?
I will remind, to insurance on an unemployment case podlezhat, in particular, the persons working at conditions of the employment contract or the contract. The person gets the status insured from the date of an execution of an employment agreement, and from same day payment of strakhoyovy contributions (begins h. 1,2 Art. 4 of the Law of Ukraine from 02.03.2000 of No. 1533-111 About obligatory state social insurance on an unemployment case).
As it was already told, probationers not in structure (list) of employees of the enterprise (the employment contract with them doesn’t consist), means, they aren’t hired workers therefore to charge and hold contributions to Fund of sotsiyoalny insurance on an unemployment case from their earnings it is not necessary.
Natalia Petrovna, and what you will tell about charges (deduction) for the sum of earnings of the probationer of insurance fees of Social insurance fund on temporary disability?
To obligatory state sotsialyyony insurance in connection with temporary disability and the expenses caused by burial, are subject (item 1 of Art. 6 of the Law of Ukraine from 18.01.01 of No. 2240-III About obligatory state social insurance in connection with temporary disability and rasxodami, caused by burial):
• the persons working at conditions of a labor dogoyovor (contract), in particular, on the enterprises, in establishments, the organizations irrespective of forms of ownership and housekeeping;
• members of the collective enterprises, agricultural and others production kooperativov.
Contributions to this type of insurance are charged on a salary of hired workers (Art. 1 of the Law of Ukraine from 11.01.01 of No. 2213-111 About the size of contributions to some types of obligatory state social insurance).
As we already found out with you, probationers not yavlyayutsya hired employees of the enterprise (not rabotayut according to the employment contract) therefore and vznosy in Social insurance fund in connection with temporary disability with their earnings to hold to (charge) it is not necessary.
Now we will consider charge on earnings of the probationer of contributions to insurance upon an occupational accident.
We consider that on the income of the probationer they are charged.
It is confirmed by standard of Art. 8 of the Law of Ukraine from 23.09.99 of No. 1105-XIV About obligatory gosuyodarstvenny social insurance from a neschastyony case on production and the occupational illness, caused trudoyosposobnost loss. In it it is told that pupils and the students of educational zavedeyoniya involved in any works during time, pered or after classes are subject to obligatory insurance upon accident, in particular; during occupations when they gain professional skills; in passing of work practice (stayozhirovka), works at the enterprises.
From accidents on a proizvodyostvo employers should charge contributions to the Social Insurance Fund on all fund of compensation according to the established insurance tariff for a class of professional risk of a proyoizvodstvo to which the enterprise is carried.
And in end for descriptive reasons on the terms of a numerical example we will consider how to reflect in accounting earnings of the probationer. Thus we will assume that the pupil doesn’t get the budgetary scholarship.
(UAH.)
So, we will sum up. For the executed works according to the contract to studying (probationer) the salary from which the tax with doxodov individuals at a rate of 15 % in accordance with general practice keeps is charged. Insurance fees for the income of the probationer are charged only in the Social Insurance Fund from occupational accidents.
River RYABENKO, editor of the direction Accounting and taxation.