The cabinet council of Ukraine from 22.02.06 of No. 193 made changes to the Order of calculation of an average salary (income) for calculation of payments for obligatory state insurance. The order is approved by the resolution KMU from 26.09.01 of No. 1266.
(review of changes in the Order No. 1266)
The resolution of Cabinet council of Ukraine from 22.02.06 of No. 193 made essential changes to the Order of calculation of an average salary (doxoda) for calculation of payments for obligatory goyosudarstvenny social insurance (further – the Order), approved by the resolution KMU from 26.09.01 of No. 1266.
Let’s consider in more detail the izmeyoneniye brought in the document.
Definition of the settlement period for calculation of an average salary
• According to the Order the average zarayobotny payment for calculation of payments to workers will be estimated, kotoyory are liberated from work in connection with early removal of Chernobyl station from operation. Ukayozannye workers according to the legislation have the right to receiving an unemployment benefit in the sizes exceeding norms, established by Zayokon Ukrainy from 02.03.2000 of No. 1533-1M About obshcheyoobyazatelny state social of a strakhovayoniya on an unemployment case. At purpose of a part of an unemployment benefit over the sizes, ustanovlenyony the specified Law, for the settlement period beretsya 12 calendar months in a row from the first to the last date inclusive, predshestvuyoyushchy to month in which the labor doyogovor (item 4) is stopped.
For the persons which work has seasonal nature, calculation of an average salary will be osushhestvlyatsya proceeding from 12 calendar months before approach of insured event (item 4). This norm is applied to calculation of payments for all types of an obyoshcheobyazatelny state social strayokhovaniye on which the Order extends.
For all insured persons, except listed above, there will be an order of calculation of an average salary proceeding from 6 full calendar months previous insured event.
• For definition of the settlement period at an ischisleyoniya of an average salary for appointment the posoyobiya on unemployment is specified date with which it sleduet to define. If by the Law No. 1533 it is defined that date of approach of insured event is date from which the insured person received the status of the unemployed, by Order is established that the raschetyony period is defined depending on date of the termination of the employment contract
For subjects of an entrepreneurial activity the settlement period is defined from the date of removal from the account at the state registrar.
For example, if the insured person was discharged from office or acted in film from registration as the subject of predyoprinimatelsky activity on March 28, 2006, the period irrespective of the date of receipt by the zayostrakhovanny person of the status of the unemployed is from September 1, 2005 to February 28, 2006 settlement.
• If the insured person on valid prichinam* didn’t work full calendar month, this month is excluded from the settlement period. At application of this norm the settlement period can consist of five, four, three, two, one month. It means that in calculations aren’t considered all vyplaty, carried out in months, which isklyuchayutsya from the settlement period (item 4)
In case of calculation srednednevny wage platy in one calendar day the settlement period decreases by number of calendar days in a meyosyaets who is excluded from this period (item 14).
Months when the insured person was full month in annual holiday aren’t excluded from the settlement period or behind it remained or the salary didn’t remain.
• The order defined only three good reasons: temporary disability, holiday in connection with a beremenyonost and childbirth, holiday, on the care of the child to a dostizheyoniya to them three-year age and six-year age ps to medical certificate.
• If the insured person consisted in labor otyonosheniye with the employer less than 6 months, the average salary is estimated for actually otraboyotanny calendar months (with 1st on the 1st) (item 5). On such cases noyovy standards of item 4 concerning an exception of months of the settlement period also extend.
• Point 21 of the Order determined rules of payment of temporary disability benefit and a posoyobiya by pregnancy and childbirth if the insured person works part-time. Thus the raschetyony period is determined by the main place raboty. Therefore if from the settlement period isklyucheny months, at calculation of insurance payments for a soyovmestitelstvo these months also aren’t considered.
With a view of avoidance of mistakes in such cases at vydache certificates of a salary on a primary place of employment for charge of insurance payments on a sovmesyotitelstvo it is necessary to do marks opposite to months which were excluded.
• In practice there are not single cases, when the insured person after buying receiving one insurance payment at once priobretaet the right another. For example, after temporary disability there can come strayokhovy a case in connection with pregnancy and childbirth, disability as a result of an occupational accident, dismissal from work on good reasons. Between these insured events the zastyorakhovanny person of any day doesn’t work.
In such cases the settlement period will be opredelyatsya once – before the first insured event.
But the srednednevny salary thus can be estimated both for fulfilled time, and in one calendar day depending on an established order of calculation of an average salary for konkretyony insurance payment (item 6).
Thus it is necessary to pay attention that this norm of the Order can be applied only in that sluchae when insurance payments at approach of peryovy and second insured events pay off proceeding from an average salary. If insurance payment is carried out in the fixed size, to its calculation isn’t applied settlement period.
The accounting of payments on which the average salary is estimated
• If in one or in several months of the settlement period the insured person a part of month not rabotalo on valid prichinam* also received the payments having single character, and the payments which are not provided by acts of the legislation or carried out over norms established by specified acts, these months the specified payments are considered proporyotsionalno to fulfilled time (item 9).
It concerns financial support and payments, kotoyory are determined in the collective agreement or vyplachivayutsya by the common decision of administration and staff of the enterprise at the expense of profit. Such payments treat: awards by holidays and yubileyyony dates, surcharges on a food, compensation rasxodov on business trip over standards of the legislation, an ecological extra charge, various compensations and social payments.
For calculation implementation concerning taking into account of such payments in an average salary it is necessary to use balance of working hours in days or hours of the month which part the insured person fulfilled.
The sum which will join in calculation, opredelyaetsya by multiplication of number of actually otrayobotanny days in a month on private from division of the sum of single payment into number of days in balance of raboyochy time.
For example, the insured person was ill 10 days and received financial support in the sum of 2 100 UAH. The balance of working hours this month makes 21 days. Calculation of calculation of an average salary this month will join the sum of 1100 UAH. (2 100 UAH.: 21 days x 11 days).
In such cases the number of calendar days in the settlement period at definition of a srednednevyony salary in one calendar day decreases by number of calendar days which have for days of lack of the zastrakhovanyony person on work on certain uvazhitelyyony reasons.
• Changes concerning share taking into account vyplat at calculation of an average salary don’t concern cases when the insured person a part of month of the settlement period was in ezhegodyony holiday or didn’t work on other obstoyatelyyostvo.
For example, if the insured person didn’t work a part of month because of idle time because of administration, carried out public duties, was in holiday without salary preservation on semeyyony circumstances, etc., the payments added this month, on a part don’t share.
• In practice not single cases meet, kogda in the settlement period there is time of finding of the insured person in induced truancy, and during this time the enterprises carry out a salary nayochisleniye in one month. With a view of a predupyorezhdeniye of distortion of an average salary in case of a vosyostanovleniye on work of the worker it is estimated proceeding from the sums which have for months of the rasyochetny period of finding of the insured person in induced truancy.
Calculation of an average salary for calculation of insurance payments from accident
• The order almost reversed the mechanism of an isyochisleniye of an average salary for purpose of insurance payments on obligatory gosudaryostvenny social insurance from an occupational accident and a professional zaboyolevaniye which caused trudoyosposobnost loss.
Monthly insurance payments by this type of a strayokhovaniye will pay off proceeding from an average zayorabotny payment in one calendar day. For osnovu calculation directly zarabotyony payment of the victim will undertake.
If extent of loss of a professional trudosposobyonost of MSEK established more than in a year after approach of accident or after a uvolneyoniya of the insured person at which occupational illness is revealed, the salary of the zastrakhoyovanny person is subject to adjustment. The mechanism of adjustment applied as it should be, is similar to the mechanism of correction of pensions, that is the salary of the insured person is compared to a zarabotyony payment across Ukraine and corrected in a sootvetyostviye with its growth.
Definition of an average salary proceeding from a salary of the corresponding worker will be applied only in case of absence of data on a zayorabotny payment at the enterprise or in archive. It should be confirmed corresponding spravyoky the enterprise or archive.
If the enterprise is liquidated and the archive confirmed lack of data on a salary of the insured person, at purpose of insurance payment it is necessary to apply a monthly tariff rate to calculation of an average zayorabotny payment (Dolzhyonostny a salary) in branch to which the enterprise, by the corresponding or similar profession (position) belonged.
At application of the formula given in item 12 of Poyoryadk, it is necessary to observe rules of definition of the rasyochetny period, specified in this Poyoryadk’s points 3 – 6.
Calculation of an average salary for purpose of insurance payments
• If an hourly average salary for otraboyotanny time to calculation of insurance payments razreshalos to apply only in the presence of the summarized accounting of working hours, now it can primenyatsya in case the accounting of working hours at the enterprise is carried out in hours (item 15).
• By order it is established that the srednednevny (sredyonechasovy) salary for fulfilled raboyochy time is applied only at temporary disability benefit calculation (including on insurance upon accidents) and maternity allowances.
For calculation of other types of insurance payments, calculation of temporary disability benefit and a posoyobiya on pregnancy and childbirth for persons, working vremya which doesn’t give in to the exact account, for persons, koyotory working hours distribute on the usmotyoreniye, for voluntary insured persons, primenyaetsya an average salary in one kalendaryony day (the paragraph the third item 14).
• Point 14 of the Order is added with new norm otnosiyotelno restrictions of a srednednevny (srednechasoyovy) salary by the maximum sum (limiting size) a salary (income) and the nalogoobyolagayemy income (profit), with which uplachivayutsya insurance fees, counting on one day (hour).
The maximum sum specified above established in the last meyosyaets of the settlement period, and norm of working hours of this month or monthly average number of kalendaryony days is applied to calculation of the limited size of a srednednevny (hourly average) salary (30,44) depending on a type of insurance payment which pays off. Thus ispolzuetsya the norm of working hours established in strukyoturny division where the insured person, or according to his individual schedule of work works.
If the size of the estimated srednednevny (srednechayosovy) salary exceeds the size ograniyochenny, for calculation of insurance payment ispolzuetsya the last size.
• For simplification of work of accounts department of the enterprise regarding registration of leaves of disability for payment of temporary disability benefit and maternity allowance it is authorized not to fill the section of a leaf of disability Spravyok about a salary if calculation of average zarplaty is carried out it is automated. Thus surely calculation is applied to this leaf, oformyolenny similar to a disability leaf, that is certified by the signature of the head and the glavyony accountant and the press.
E. SKRIPNIK, the chief specialist of the budgetary management of executive management of Social insurance fund on temporary disability.