In this article the order of charge and calculation of the grant, fund of social insurance paid for the account on temporary disability is stated.
In consultation it will be a question of the grants paid for the account of fund of social insurance on temporary disability
In consultation it will be a question of the grants paid for the account of fund of social insurance on temporary disability.
Types of grants
By the law No. of 2240 (Art. 34) it is provided to the insured persons at the expense of means of gosudarstvenyony social insurance (OGSS) in connection with temporary disability (VPT) of the following vidov grants (see above scheme 1).
Let’s consider separately each of types of these grants.
Grant on VPT
• The main document for purpose of a grant on VPT – the leaf of disability given out by medical institution and issued according to Instyoruktsiyey No. 455.
At a joint appointment this grant naznachaetsya on the basis of a leaf copy netrudosposobnosti, the certified signature of the head and the press on a primary place of employment.
• The decision on purpose of a grant is accepted by the sozdanyony commission at the enterprise for a social strayokhovaniye or the person authorized on it (item 3 of Art. 50 of the Law No. 2240).
Pay attention: the commission is created on
the enterprise where more than 15 nayemyony workers are. In the same place, where such workers 15 and less, at general meeting it is chosen upolyonomochenny on social insurance (Situation No. 21 item 1.4).
The structure of the commission includes representatives of an administyoratsiya of the enterprise and the insured persons. Work of the commission is regulated by Situation No. 21.
• The decision of the commission on granting a grant on VPT is made out by the protocol (Situation No. 21 item 4.1 and 4.2).
• The size of a grant on VPT for the insured persons depends on an insurance experience and makes (Zakoyon No. 2240 Art. 37):
- 60 % of an average salary – for persons, imeyuyoshchy an insurance experience till 5 years;
- 80 % – for the persons, which insurance experience sostavlyaet from 5 to 8 years;
- 100 % – for persons with an insurance experience over 8 years, and also carried to 1 – the 4th category of persons, postradavyoshy owing to Chernobyl accident; to one of parents (or to the person, them replacing), ukhazhivayuyoshchy for the sick child be elderly till 14 years, kotoyory suffered owing to Chernobyl accident; to veterans of war and the persons equated to them.
• The grant on VPT owing to a disease or the trauma which has not been connected with an occupational accident, is paid to the following obrayozy (Law No. 2213 Art. 2):
- for the first five days of disability – at the expense of enterprise assets (according to Poryadyok No. 439). In this case those rayobochy days, which works according to the schedule prixodyatsya for the first 5 days of an illness are paid;
- since sixth day – at the expense of OGSS fund on VPT.
• On other insured events payment of a grant is carried out completely at the expense of fund.
• The size of an average salary for charge a poyosobiya, on VPT pays off according to the Order No. 1266. Let’s consider sequence of actions of the enterprise.
1. Definition of the settlement period for which the average salary is estimated.
The work period (in the last place of work) before approach of insured event during which the insured person worked is settlement and insurance fees were paid for it. Such periodami are.
- 6 calendar months (from the 1st on 1 – the 2nd) pered month in which came insurance sluchaj. The exception is provided for persons, work of the koyotory is connected with seasonal nature of a proizvodyostvo. For them 12 kayolendarny months undertake the settlement period (with 1st on the 1st), predsheyostvuyushchy to month in which there came insured event (Order No. 1266 item 4);
- actually fulfilled calendar months for which insurance fees if the rabotyonik fulfilled less than 6 calendar months are paid;
- time which has been actually fulfilled before nastupleniyoy of insured event if the worker fulfilled less than one calendar month.
Months are excluded from the settlement period, in kotoyory the worker didn’t work (with 1st on the 1st) for good reasons (a temporary netrudosposobyonost, holiday in connection with pregnancy and childbirth, a child care leave before achievement by it 3-year-old vozrasta or 6-year-old – on medical certificate).
Pay attention: the settlement period umenshaetsya on number of days annual and educational otpuskov (Letter No. 01-16-557).
2. Definition of payments on the basis of which the average salary pays off.
Those are the payments which are a part of fund of compensation (razd 2 Instructions No. 5) and not prevyshayuyoshchy the maximum size of a salary, from koyotory insurance fees are estimated. These are payments:
- added for fulfilled time;
- assessed personal income taxes.
3. Calculation of a srednednevny salary.
For this calculation the salary added for the settlement period from which insurance fees were paid, shares on quantity of the fulfilled working days in the settlement period (Order No. 1266 item 14).
Take into consideration: the srednednevny salary can’t exceed the maximum sum from which insurance fees, counting on one day are paid. This indicator is estimated in a way a deleyoniya of the maximum size of a salary from which insurance fees, ustanovlenyony last month of the settlement period, on quantity of the working days (on norm of time) this month (Order No. 1266 item 4) are paid.
If before approach of insured event the person had no earnings or insured event came in the first day of work, the average salary is defined proceeding from a monthly tariff rate or the official salary, established rabotniku at the moment of approach of insured event (Order No. 1266 item 10).
4. Calculation of the sum of a grant on VPT.
For this purpose the sum of srednednevny payment in zavisimosti from an insurance experience is multiplied by number of days the disease which are subject to payment (Order No. 1266 item 20).
Thus charge is carried out separately:
- for the first 5 days of an illness;
- for other days of an illness.
Example 1
The worker occupied in animal husbandry, was ill with About on 22.09.06 that is confirmed with a netruyodosposobnost leaf. An insurance experience – 6 years. Soglasyono to work graphics (the six-day worker nedelya) quantity of the working days having for days of an illness – 16, including for the first 5 days of an illness – 4.
The settlement period in this example will make 6 meyosyaets (from March to August, 2006). For this period to the worker it is added: (see the table No. 1).
Srednednevny salary of the worker of 27,52 UAH. doesn’t exceed the maximum srednednevny 190,77 UAH. (4 960 UAH.: 26 roubles of).
To the worker the grant on VPT is charged:
- for the first 5 days of an illness (at the expense of the enterprise): 88,06 UAH. (27,52 UAH. x 80 % x 4 days);
- in 12 next days diseases (at the expense of Fund on VPT): 264,19 UAH. (27,52 UAH. x 80 % x 12 days).
Maternity allowance
• This grant is paid on the basis listka to the disability, issued in the same to a poyoryadka, as for grant charge on VPT.
• Payment is made for the entire period of the holiday which proyodolzhitelnost makes (Law No. 2240 Art. 38):
70 calendar days – before childbirth;
56 (and in case of the complicated childbirth or the birth of two or more children – 70) calendar days – after the delivery.
• To the women having the status of persons, victims a vsledyostviye of Chernobyl accident, and carried to 1 – the 4th category, the grant is paid in 180 kayolendarny days (90 – before childbirth and 90 – after the delivery).
• The specified grant is provided zastraxovannomu to the person at the expense of fund in full, irrespective of number of days of the holiday which have been actually used before childbirth.
• The size of maternity allowance not zavisit from an insurance experience also makes 100 % of the average salary estimated according to Poyoryadk No. 1266 (similar to calculation of a srednednevny salary for a grant on VPT).
Example 2
To the worker occupied in vegetable growing, leave in connection with pregnancy and childbirth by a prodolyozhitelnost of 126 calendar days is granted. The basis – the leaf of disability opened since 10.10.06.
Vegetable growing – seasonal branch (according to Spisyok No. 278) therefore for this case the settlement period makes 12 months (from October, 2005 to September, 2006).
In September the woman was ill, in this connection from 21 working days (according to the work schedule) otrabotala 7. For these days to it added the main zarayobotny payment at a rate of 130 UAH. and financial support in the sum of 500 UAH.
In a considered example financial support for calculation of an average salary is considered in proportion to fulfilled time (Poyoryadk No. 1266 item 9).
The sum of a salary for September (for calculation of an average salary) will make 296,67 UAH. [130 UAH. + + (500 UAH.: 21 rivers of x 7 roubles of)].
For other months falling on the settlement period, the worker the salary in the sum of 5 700 UAH is added., from which then insurance fees were paid. In total for the settlement period (236 roubles d) are added 5 996,67 UAH. (5 700 UAH. + 296,67 UAH.). Srednednevny salary sostavila 25,41 UAH. (5 996,67 UAH.: 236 fulfilled rivers of).
Quantity of the working days which, it agrees grafiku works, have for days of holiday on beremennosti and to childbirth, 110.
Let’s estimate the maternity allowance sum, koyotory to the worker will pay for the account of fund on VPT:
25,41 UAH. x 110 days = 2 795,10 UAH.
Grant at the birth of the child
• This grant is appointed and paid to the insured persons on a primary place of employment at the expense of the insurance fees paid by such persons (Poyoryadok No. 315).
• For purpose of this grant the person to whom it is necessary, should present to the commission (representative) on social insurance such documents:
- statement for purpose of a grant;
- copy of the certificate of birth of the child;
- the certificate of the birth of the child, given out by civil registration state agency;
- the certificate of body of tax service of payment of an ediyony tax (for individuals – SPD);
- a judgment copy about adoption or decisions of appropriate bodies on guardianship establishment (for adoptive parents and trustees).
In 2006 the size of a grant at the birth of the child makes 8 500 UAH. (Law No. 3235 Art. 61).
The grant as follows is paid:
- at the birth of the child – 3 400 UAH.;
- for the next 12 months – equal parts on 425 UAH. in a month [(8 500 UAH. - 3 400 UAH.): 12 months].
Grant on the care of the child before achievement of three-year age by it
Payment of this grant is provided by Law No. 2240 Art. 42 – 44. For 2006 the size of a grant rasschityvaetsya (Law No. 3235 Art. 61) as the difference sum between 50 % of a subsistence minimum, ustanovlennogo for able-bodied persons, and the monthly average sovoyokupny income of a family counting on one person for the last 6 months (but not less than 90 UAH.).
For the insured persons the minimum size of a grant is defined (item 3.2) Resolution No. 218 in the sum of 114 UAH. in a month. This sum is subject to an inyodeksatsiya. From April till October of the current year the size of this grant, taking into account an infyolyatsiya index (1,8 %), makes 116,05 UAH.
The basis for purpose of a grant on the care of the child before achievement of three-year age by it are:
- the statement of the person which is carrying out care of the child, for providing holiday and purpose of a grant;
- the order (order) of the employer issued according to the statement;
- the certificate of the cumulative income of a family for the last 6 months (if the size of a grant exceeds miniyomalny).
The enterprises paying a grant on the care of the child before achievement by him of three years, are obliged perechislyat in PF insurance fees. The mechanism a nachisleyoniya of insurance fees in PF for the specified persons opredelen Order No. 1092.
It is necessary to note that in this case insurance fees in PF from the sum of a grant don’t keep – they are charged in percentage of the minimum insurance fee (MSV).
In 2006 the size of insurance fees makes 20 % of MSV:
from 01.01 – 22,26 UAH.; from 01.07 – 23,85 UAH.; from 01.12 – 25,44 UAH.
The sum of insurance fees is paid in PF at the expense of fund on VPT. When receiving by the person a posoyobiya for two or more children at the same time contributions are charged once (Letter No. 770 item 6).
Order of payment of the above-stated grant and payment of insurance fees in PF we will reflect by means of the scheme 2 (see above).
Example 3
The worker issued a child care leave since 15.10.06. For October the grant at a rate of 59,90 UAH is necessary to it. (116,05 UAH.: 31 to. x 16 to.).
The sum of insurance fees of PF thus will make 12,31 UAH. (23,85 UAH.: 31 to. x 16 to.).
Grant (help) to burial
Grant to burial (except burial of pensioyoner, the unemployed and the persons who have died of an occupational accident) it is paid for the account of fund on VPT according to the Law No. 2240 (Art. 45, 46).
This allowance in case of death of the zastyorakhovanny person, and also members of the family, naxodivshixsya on its expense is granted.
The grant is provided to the insured person, the member of his family either other legal or fiyozichesky entities who have carried out burial.
In 2006 the size of the above-stated grant makes 1200 UAH. (Resolution No. 218 item 3.3).
The basis for payment of a grant to burial of the insured person – the certificate (copy) about smerti. For payment of a grant to burial of the member of the family of the insured person to the certificate on death prilagaetsya also the reference from a residence that the died member of the family was in charge of such person (Law No. 2240 Art. 51).
List of documents
1. The law No. 2240 – the Law of Ukraine from 18.01.01 of No. 2240-III About obligatory state social strakhovayoniya in connection with temporary disability and the expenses caused by the birth and burial.
2. The law No. 3235 – the Law of Ukraine from 20.12.05 of No. 3235-IV About the Government budget of Ukraine for 2006 ("Balance", 2006, No. 3).
3. The resolution No. 218 – the resolution of board of the Social Insurance Fund on temporary disability from 27.12.05 of No. 218 About the budget of Social insurance fund for temporary disability for 2006 ("Balans-Agro", 2006, No. 3).
4. The instruction No. 5 – the Instruction on the salary statistics, approved by the order of Goskomstat of Ukraine from 13.01.04 of No. 5.
5. The instruction No. 455 – the Instruction about an order of issue of the documents certifying temporary disability grazhdan, approved by the order of Ministry of Health of Ukraine from 13.11.01 of No. 455.
6. An order No. 315 – the Order of appointment and grant payment at the birth of the child to the persons insured in system of obligatory state social insurance, approved by the resolution KMU from 21.04.05 of No. 315 ("Balans-Agro", 2005, No. 10).
7. An order No. 439 – the Procedure for payment of the first five days of temporary disability owing to a disease or travmy, not connected with an occupational accident, at the expense of enterprise assets, establishment, the organization, utverzhyodenny the resolution KMU from 06.05.01 of No. 439 ("Balance", 2004, No. 34).
8. An order No. 1092 – the Order of charge and payment of insurance fees for obligatory state pension insurance for some categories of the insured persons, approved by the resolution KMU from 25.08.04 of No. 1092 ("Bayolans-Agro", 2004, No. 23).
9. An order No. 1266 – the Order of calculation of an average salary (income) for calculation of payments for the obligatory state social insurance, approved by the resolution KMU from 26.09.01 of No. 1266 (it is published in this number).
10. The letter No. 01-16-557 – the letter of Executive management of the Social Insurance Fund on temporary disability from 20.02.06 of No. 01-16-557 About the single questions connected with modification of the Order of calculation of an average salary (income) for calculation of insurance payments ("Balans-Agro", 2006, No. 9).
11. The letter No. 770 – PFU and Social Insurance Fund letter on temporary disability from 25.01.05 of No. 770/04 No. 01-06-90 Rather practical application of the resolution KMU About the statement of the Order of charge and payment of insurance fees for obligatory state pension insurance for some categories of the insured persons from August 25, 2004 of No. 1092 ("Balans-Agro", 2005, No. 4).
12. The list No. 278 – the List of seasonal works and the seasonal branches, approved by the resolution KMU from 28.03.97 of No. 278.
(On Balans-Agro newspaper materials).