In article it is reported about the minimum salary established for 2006, about responsibility of heads of the enterprises. The explanation about dependence of NSL on the minimum salary that it is necessary to make that at calculation of an insurance experience for pension charge the fulfilled months were set off to the worker as full months, about a pension payment for the persons being in holiday for the child is given. The sizes of an authorized capital of economic societies are given.
It is known that since July 1 of the present year the size of minimum wage which teper makes 375 UAH increased.
The size of minimum wage for 2006 is established by the Law on Ukyoraina’s Government budget for 2006.
Let’s remind that from January 1 to July 1 the current year the razyomer of minimum wage made 350 UAH., and since December 1 will make 400 UAH. in a month.
On what the increase in the size of a minimalyyony salary affected?
Salary of hired workers
Minimum wage – it zakonodayotelno the established size of a salary for simple, unqualified labor below which payment for the monthly (hour) norm of work executed by a rayobotnik (Zayokon No. 108 Art. 3) can’t be carried out.
Thus, if the worker carries out monthly norm of work, the employer has no right vyplachivat to it a salary less, than a minimalyyony salary. If the monthly norm of work isn’t executed, payment is carried out proportsioyonalno to its performance.
To data: for salary payment in a razyomer whom less minimum wage platy, heads of the enterprises bear administrativyony and even criminal responsibility.
Tax social concession
For the NSL size the increase in minimum wage since July 1 didn’t affect. It is connected with that the NSL size depends on the size of the minimum zarayobotny payment established for January 1 of fiscal tax year (Law No. 889 subitem 6.1.1). Sledovayotelno, within a year the NSL size doesn’t change.
Minimum insurance fee
Minimum wage – base for an ischisleyoniya of the minimum insurance fee.
Take into consideration: that at calculation straxovogo an experience for pension charge the fulfilled months were set off to the worker as full months, neobxodimo monthly to pay in the Pension fund the sum of contributions not less the minimum insurance fee.
The sum of the minimum insurance fee rasschityvaetsya by multiplication minimum wage platy for the size of an insurance fee.
So, from July 1 to December 1 this year the minimum insurance fee makes:
• for employees of the enterprises who are payers of FSN – 31,73 UAH. in a month (375 UAH. x 8,46 %);
• for employees of other enterprises – 126,75 UAH. in a month (375 UAH. x 33,8 %).
Pension payments for the persons being in a child care leave till three years
Change of minimum wage entailed change of an insurance fee in the Pension fund for persons who are on welfare on the care of the child before achievement of three-year age by it. In 2006 the size of such contribution makes 20 % minimalnogo an insurance fee (item 8 of Final polozheyoniya of the Law No. 1058). For such purposes the size of a miniyomalny insurance fee makes 31,8 % from minimum wage for all predpriyayotiya, including payers of FSN.
Therefore, from July 1 to December 1 the current year the contribution to the Pension fund for the persons receiving an ukayozanny grant, makes 23,85 UAH. in a month (375 UAH. x 31,8 % x 20 %).
Authorized capital of economic societies
The size of an authorized capital of economic societies depends on the size of minimum wage: otyokryty and closed joint stock companies, societies with limited and additional liability (Art. 25 and Law No. 1576 Art. 52).
Thus, for the called economic obyoshchestvo which will be created from July 1 to December 1 the current year, the size of an authorized capital should sostavlyat not less:
• 37 500 UAH. (375 UAH. x 100) for open company and ODO;
• 468 750 UAH. (375 UAH. x 1 250) for joint stock company and joint stock company.
List of documents
1. The law No. 108 – the Law of Ukraine from 24.03.95. About compensation.
2. The law No. 889 – the Law of Ukraine from 22.05.03. About a tax on the income of individuals.
3. The law No. 1058 – the Law of Ukraine from 09.07.03. About an obligatory state pension strakhoyovaniye.
4. The law No. 1576 – the Law of Ukraine from 19.09.91. About economic societies.
(On Balans-Agro newspaper materials).