In this article the explanation of the Ministry of Justice, State department of supervision of observance of the legislation on work, regarding legitimacy of registration of labor relations by the conclusion (chairman) of the employment contract with members of a farm is given.
Explanation of the Ministry of Justice of Ukraine,
Explanation of the Ministry of Justice of Ukraine,
State department of supervision of observance of the legislation on work
from 05. 12. 07 g of No. 21-46-846, from 14. 12. 07 g of No. 013-1866-3
According to a part of the second article 3 of the Code of laws about trude Ukraine, features of work of members of cooperatives and their associations, employees of collective agricultural enterprises, farms, workers of predyopriyatiya decide on foreign investments by charters of the enterprises (farms) and the legislation. Thus, guarantees concerning employment, labor protection, work of women, youth, disabled people are provided in an order provided by the legislation on work.
Features of work in farms are defined by the Law of Ukraine About a farm.
So, part one of article 1 of this Law predusmotreyono that the farm is a form of predyoprinimatelsky activity of citizens with creation of the legal entity which expressed desire proizvodit commodity agricultural production, to be engaged in its processing and realization with a view of receiving profit on the land lots, predoyostavlenny in it for maintaining a farm, according to the law.
The farm can be created by one citizen of Ukraine or several citizens of Ukraine who are relatives or chlenami families, according to the law (a part second of this article of the Law).
According to article 3 of the specified Law spouses can be members of a fermeryosky economy, their parents, children who have reached 14-year age, other members of the family, relatives who united for joint maintaining a farm, recognize and soblyudayut provisions of the Charter of a farm. The persons working in can’t be members of a farm is mute according to the employment contract (contract).
According to part one of article 4 of this Law the chairman of a farm is his founder or other person defined in the Charter. Vopros rather labor relations in a farm article 27 of the specified Law regulates.
According to parts of the first, second article 27 of this Zayokon labor relations in a farm are based on a basis of work of his members. In case of production requirement the farm has the right to employ in is mute other citizens according to the employment contract (contract).
Labor relations with members of a farm are regulated by the Charter, and with the persons employed on the employment contract (contract), the legislation of Ukraine on work.
Besides, according to a part of the third this article of the Law with the persons employed in a farmer hozyayyostvo, the employment contract (contract) consists in a pisyyomenny form in which are defined term of the contract, a working condition and rest (duration of the working day, the days off, annual paid holiday, forms of compensation and its sizes, a food, etc.).
Thus, taking into account provisions of the Law of Ukraine About a farm, the employment contract (kontrakt) consists with persons who are employed in a farm and which aren’t members of such farm.
Rather obligatory state social insurance of members of a farmer hoyozyaystvo and the persons working in a farm, it is necessary to specify that according to part one of article 34 of the aforementioned Law members of a farm and the persons working in it is mute according to the employment contract (contract), are subject obshheobyazatelnomu to the state social insurance established by the law.
In particular, article 6 of the Law of Ukraine About obshcheobyayozatelny state social insurance in connection with temporary disability and rasxodami, caused by burial defined a circle of people, subject obligatory gosudarstvennomu to social insurance in connection with temporary poyotery work capacity and the expenses caused by burial.
Explanation
HOW TO PAY CONTRIBUTIONS FROM THE INCOME OF FARMERS?
In a published explanation two departments considered the problem on labor relations in a farm (further – "FH"). Feature of FH is existence in it two categories of workers:
• the first – hired. Such persons submit the job application, on them the order on employment is issued, with them the employment contract consists, the employment records become. They get wages.
• the second – members of FH: spouses, their parents, children who have reached 14 years, other members of the family, relatives who united for joint maintaining a farm. The Poimenny list of members of FH is fixed in its Charter. The employment contract with them doesn’t consist, but in the service record entry about membership in FH is made. They receive the income after distribution of profit of an economy.
These moments are reflected in the Law of Ukraine from 19.06.03 of No. 973-IV About a farm. About specifics of work of FH it is told and in a made comments explanation. And the important emphasis is placed: members of FH are subject to obligatory state social insurance.
Really, in Art. 34 of the Law on FH and it is told, but the matter is that this Law isn’t special in the sphere of social insurance. And here profile laws, by which also it is necessary to be guided in voprosax socstraxa (in particular, the Law of Ukraine from 18.01.01 of No. 2240-III About obligatory gosudarstvenyony social insurance in connection with temporary disability and the expenses caused by burial), don’t define members of FH as the persons which are subject to obligatory insurance.
How to be? – After all for receiving social guarantees (for example, grants) it is necessary to pay ezhemeyosyachno insurance fees, and FH in relation to the members isn’t the employer therefore can’t charge and hold contributions from their income.
For today there are two exits: members of FH can voluntary be registered in social funds and independently pay insurance fees or stop membership in FH and be issued there as hired workers.
(On Balans-Agro newspaper materials).