The publication with comments of the letter of the Pension fund of Ukraine with the same name from 16.03.06
The letter of the Pension fund of Ukraine from 16.03.06 of No. 3110/03-30
(Extraction)
According to point 1 of article 14 of the Law of Ukraine About obshcheyoobyazatelny state pension strakhovayoniya the collective and rent enterprises, selskoyokhozyaystvenny cooperatives and farms, including chosen a special way a nalogooblozheyoniya (the fixed tax, the single tax, a fiksiroyovanny agricultural tax, got speyotsialny torgovyj1) which are rabotodatelyami for members of the specified enterprises and farms, are defined by insurers for these persons, and according to article 15 – payers of insurance fees.
By the law of Ukraine About the Government budget of Ukraine for 2006 it is established that in 2006 payers of the fixed agricultural tax collecting on obligatory pension insurance pay on stavke 6,46 percent from the taxation object.
FROM EDITION
1Tak in the original. The word "patent" is obvious, passed.
Thus, for the sums of a salary and the income distributed between the chairman and members of a feryomersky economy which is the payer of the fixed agricultural tax, insurance fees are charged on a rate 6,4 from percent.
Concerning payment of insurance fees fermerskimi farms which aren’t platelshhikami the fixed agricultural tax, we report the following.
According to point 8 of Final polozheyoniya of the Law of Ukraine About obligatory gosudaryostvenny pension insurance before coming into effect of the law on the direction of a part of insurance fees in Accumulative fund insurance fees which are listed in solidary system, are paid by insurers and the insured persons on usloyoviya and as it should be, defined by this Law, and in the sizes provided by the Law of Ukraine About sbore on an obligatory state pension strayokhovaniye for the corresponding payers of collecting.
Thus, farms assess in 2006 insurance contributions of 31,8 percent of the sum of the actual expenses on compensation (denezhyony providing) workers who include expenses on payment of the main and additional zayorabotny payment and other incentive and kompenyosatsionny payments, including in natural forme which are defined according to standard pravovym to the acts adopted according to the Law of Ukraine About compensation, payments of voznagrazhdeyoniya to individuals for works (services) in agreements of civil-law character, koyotory the sums of payment of the first five days of the temporary disability which is carried out at the expense of means of the employer, and a grant of communications by vremenyony disability are subject to taxation on the income of fiyozichesky persons, and also.
Vice-chairman of board of Century KORONEVSKIJ