In article the main changes brought by the Law of Ukraine No. 799 – VI regarding regulation of questions of employment of the population and social insurance are considered.
Reorganization 2002
On December 25, 2008 the Verkhovna Rada of Ukraine passed the Law No. 799-VI which made essential changes to the legislation regulating questions of employment of the population and social insurance (further – the Law). This document is directed on minimization of negative influence of world financial crisis on the sphere of employment of the population. The law came into force since January 13 of the current year. Let’s consider in more detail, what provisions were updated.
OGSS on an unemployment case
Most of all changes underwent this type of insurance.
The list of the insured persons is expanded
From now on that treat also:
• the individuals performing works (preyodostavlyayushchy services) on civil pravovym to contracts (to the hiring work contract, a predoyostavleniye of services, etc.). Insured they are considered from the date of the conclusion sootvetstvuyushhego contracts;
• working pensioners (are among the insured persons till 01.01.11). To them predoyostavleno the right to address in the employment centers for search of suitable work, retraining and professional development, and also for a poluyocheniye of information and consulting services in employment. Such persons won’t receive however poyosoby on unemployment, poskolku they can’t be put on the account in the employment center as the unemployed (Law Art. 2 from 01.03.91 of No. 803-XII About population employment);
• the foreigners who are temporarily working for a terriyotoriya of Ukraine (too till 01.01.11).
Besides, reference of the above-stated persons to the zayostrakhovanny means that from the sum of their earnings (income) contributions to the Social Insurance Fund on an unemployment case (about it see below) should be paid.
We pay attention: at the conclusion with fiziyochesky persons of lease contracts of the earth or property the rent contributions shouldn’t be assessed. Why? The lease contract deystviyotelno is civil-law, but in a danyony case there is no works fact (an okayozaniye of services) physical persons. So, lessors can’t be considered as the insured persons.
Rates of contributions are changed
Rates of contributions to the Social Insurance Fund on a case of unemployment are raised and now make:
• regarding charges – 1,6 % (was 1,3 %);
• regarding deduction – 0,6 % (was 0,5 %).
The separate rate of a contribution is entered for the income of the persons, joined ranks insured according to the considered Law, namely persons, vypolyonyayushchy works (rendering services) on dogoyovor of civil-law character. Regarding charges on the income paid to them the rate makes 2,2 %.
At the same time such rate only to the income of individuals which aren’t hired workers of the person (legal or physical – SPD) with which the specified contract is signed is applied. If the contract is signed with the person who at the same time is the hired worker, the rate regarding charges is applied the general, i.e. 1,6 %.
Deduction from the income paid to individuals (as hired, not to hired rabotyonik) under civil-law contracts, aren’t made.
For the persons which have been voluntary registered in the Social Insurance Fund on a case of unemployment, insurance fees are established at a rate of 2,2 % (was 1, 8).
OGSS on temporary disability
As to the Social Insurance Fund on VPT, the rate of this contribution is reduced and makes regarding charges of 1,4 % (earlier – 1,5 %). Persons who voluntary zaregistrirovany in this Fund, will pay now 1,9 % (earlier – 2 %).
As to deduction, a rate not izmenilis – 0,5 % and 1 % depending on salary size (it is more or less prozhitochyony minimum).
OGSS from an occupational accident
Tariffs in this Fund, established in a sootvetyostviye with classes of professional risk of a proyoizvodstvo, are lowered for 0,1 %.
As to the tariffs which size depends on production branch, for such subjects they remained former. So, for branches of agricultural industry the contribution, as well as earlier, makes 0,2 %.
New rates of contributions are valid from January 13
Turn on this attention at charge of a salary for January. It means that during the period:
· from January 1 to January 12 (inclusive) it is necessary to assess a part of a salary with contributions on old rates
· from January 13 to January 31 – on new.
For convenience we will provide information on rates of contributions to social insurance on temporary disability and on unemployment.
Dismissal by agreement of the parties
The employment contract termination by agreement of the parties doesn’t belong now to the reasons, not zaviyosyashchy from the insured person. Means, the unemployment benefit will be paid to them since 91st calendar day after registration in an employment service. That is in the same order, as well as for those who left at own will.
On Balans-Agro newspaper materials.