Provisions of the Law of Ukraine from 23.02.06 of No. 3508-IV are considered.
As you remember, since 01.01.06 of the enterprise at which disabled people work, were compelled nachislyat "pension" contributions on PHOTOS of disabled workers on the general rate (31,8 %). Requirements of Art. 101 of the Law about the State budget for 2006 were that.
The law of Ukraine from 23.02.06 of No. 3508-IV About modification of the Law of Ukraine About the government budget of Ukraine for 2006 concerning the amount of collecting on obligatory state pension insurance for the enterprises, establishments and the organizations where disabled people work. Came into force 15.03.06.
This law to article made changes therefore the lgotyony rate (4 %) is returned to disabled people.
Means, now the enterprises at which disabled people work, should count the sum of the "pension" contributions added on PHOTOS of disabled workers – and since 01.01.06.
Between the sum of the contributions paid from PHOTOS of disabled workers during the periods of 2006 on a rate of 31,8 %, and the sum of the contributions counted on a rate of 4 %, it is necessary to reflect a difference in lines 7 The sum by which contributions are reduced… and 7.1 Calculations.
Besides, in Calculation it is necessary to decipher sense of correction, for example, so: Strakhoyovy contributions from PHOTOS of disabled workers for January (February) in connection with rate reduction (on the basis of the Law No. 3508 from 23.02 06 g) are reduced.
The overpayment sum on the contributions, reflected in Calculation, should be considered at the next transfer vznosov into accounts of bodies of the Pension fund.
To payers of the profits tax we remind: don’t forget to modify VR, they after all too appeared overestimated!
(On Balans-Agro newspaper materials).