Changes in the instruction about an order of calculation and payment by insurers and the insured persons of contributions to obligatory insurance in the Pension fund of Ukraine are presented.
The NEXT CHANGES IN the INSTRUCTION of the PENSION FUND
The resolution of board of PF from 15.05.06 of No. 6-1 vneseny changes in the Instruction about an order of calculation and payment by insurers and insured licami contributions to obligatory state pension insurance in Ukrayoina’s Pension fund, approved by the resolution of board of PF of Ukyoraina from 19.12.03 No. 21-1 (Instruction No. 21-1).
The purpose of changes – reduction of this Instruction in compliance with norms of an operating zakonodatelyyostvo in which since 01.01.06 there were following changes:
• the general size of a rate of insurance fees in PF sostavlyaet 31,8 %;
• a rate for payers of FSN - 6,46 %. In Instyoruktsy it is noted that such rate is applied by payers of FSN also to the voznagrazhyodeniye sums, the added citizens for works (services) in contracts civil pravovogo character.
We want to pay attention that of PF ostavil without change the size of a rate (6,46 %), priyomenyaemy to a salary of disabled people, which rabotayut at payers of FSN;
• the amount of assignments for definition of a miyonimalny insurance fee for the insured persons is changed. From minimum wage size it makes:
- for the persons working for payers of FSN (including disabled people) – 8,46 %;
- for members of collective and rent predpriyayotiya, agricultural cooperatives and farms (including payers of FSN) – 33,8 %;
• Instruction No. 21-1 subitem 5.1.7 is reworded as follows. Now the maximum size of a salary on which insurance contributions are assessed, is applied separately for every month in case of charge of payments for the period exceeding mesyac (a grant on temporary loss trudosposobnosti, a vacation pay);
• payers of FSN since 01.01.06 don’t compensate rasxody PF on payment and delivery of preferential penyosiya, in this connection in Instruction No. 21-1 item 6.1 vneyoseno the corresponding addition;
• reporting forms in PF (appendices 23, 25 and 33) are reworded as follows: in them the size of rates is changed and separate indicators in a sootvetyostviye with the above-named changes are specified.
The above-stated changes came into force since June 9 of the current year.
(On Balans-Agro newspaper materials).