Comments concerning payment of contributions to the Pension fund of Ukraine are given from farms concerning their hired workers.
This letter of the Pension fund (PF) is the answer to inquiry of JSC Balans-Klub from 07.02.06 of No. 38. In the letter of PF pays attention of farms (FH) to a condition at which they can act as insurers of members of FH. It is possible only in case such FH act as employers in relation to members of these farms (item 1 of Art. 14 of the Law No. 1058 *)
At the same time according to the Law on FH ** (Art. 3) of the person working in FH on the employment contract, that is as hired workers, can’t be members of this economy. Therefore, FH aren’t employers in relation to members of the farms.
From the made comments letter follows that PF confirms our opinion ("Balans-Agro", 2004, No. 7, page 21) that the size of a rate on the income of members of FH (both payers, and defaulters of FSN) *** isn’t established by the Law No. 400. And it means that on the income of members of FH insurance fees aren’t charged and from such income don’t keep.
However for purpose of pension operating time of members of FH (since 2004) is set off in an insurance experience provided that during this time they monthly paid insurance fees in the sum, not smaller the minimum insurance fee (MSV). For this purpose both the chairman, and members of FH should be voluntary insured in PF and pay MSV.
According to the Instruction No. 21-1 **** (the item 4.8) the MSV size makes the following share of minimum wage: 8,46 % – for payers of FSN; 33,8 % – for defaulters of FSN.
Thus, FH assess contributions to PF only on a salary of hired workers, on a voznagyorazhdeniye under contracts of civil-law character for works (services), personal income taxes subject an oblozheyoniya, and also on temporary disability benefit. In the current year such contributions are paid in the size:
6,46 % – payers of FSN;
31,8 % – defaulters of FSN.
Alla XARITONOVA, accountant-expert of Balans-Klub firm
* the Law of Ukraine from 09.07.03 of No. 1058-IV About obligatory state pension insurance.
** The law of Ukraine from 19.06.03 of No. 973-IV About a farm.
*** The law of Ukraine from 26.06.97 g, No. 400/97-BP About collecting on obligatory state pension insurance.
**** The instruction about an order of calculation and payment by insurers and the insured persons of contributions to obligatory state pension insurance in PF of Ukraine, approved by the resolution of board of PFU from 19.12.03 g No. 21-1.