In article the explanation about the features connected with use of work of pensioners and disabled people at the usual enterprises which don’t treat public organizations of disabled people, societies UTOG and UTOS is given.
Inna SHEVCHENKO, editor-in-chief of the Balans magazine
At any stage of activity of the enterprise there can be the questions connected with use of work of hired workers. After all in the relations the employer – workers occurs continuous movement: workers arrive for work and leave, go to holidays, NSL use, perform work (service) on civil-law contracts etc. For each event there are rules and nuances. Let’s tell about the features connected with use of work of pensioners and disabled people at the usual enterprises which don’t treat public organizations of disabled people, societies UTOG and UTOS.
DISABLED WORKERS
What documents need to be had to the enterprise using wage labor of the disabled person?
Copy of the reference of MSEK or corresponding pension certificate. Documents will confirm group of disability of the worker and that fact that carried-out work isn’t contraindicated to it on a state of health. Thus if in the reference of MSEK it is specified, for example, that the III group of disability is established to the worker, it can work at the position on the terms of incomplete working hours, the employer is obliged:
or to establish it the incomplete working day of such duration about which the worker will ask (Art. 56 and 172 Labour Code);
or to establish it an operating mode on the terms of full time – if the worker will express such desire.
In any case the worker should write the application for establishment of a desirable operating mode, and the head – to issue the relevant order on the enterprise.
What privileges for disabled people are provided by the labor law?
Main privileges such:
• to the disabled person directed on work on the recommendation of MSEK, it is impossible to establish a trial period at employment;
• to involve the disabled person in overtime work and work at night it is possible only from his consent and provided that such work isn’t contraindicated to it on a state of health;
• it is necessary to provide annual main holiday during any time convenient for the worker (including in the first year of work before 6-month’s term of continuous work at the enterprise). Duration of holiday should make 30 calendar days – for disabled people of I, the II group and 26 calendar days – for disabled people of the III group;
• without preservation of a salary it is possible to provide holiday annually: up to 60 calendar days – for disabled people of I, II gruppy and till 30 calendar days – for disabled people of the III group (Art. 26, 55, 63, 172 Labour Code and Art. 6, 10, 25 Laws from 15.11.96 of No. 504/96-BP About holidays).
Whether it is possible to apply to a salary of the disabled worker the raised tax social concession (NSL) at a rate of 386,25 UAH.?
Yes, if the worker is the disabled person of I or the II groups, including since the childhood (subitem 6.1.2 e the Law from 22.05.03 of No. 889-IV About a tax on the income of individuals). Thus should be satisfied the following conditions:
• the size of a salary of the worker in a month doesn’t exceed 890 UAH. (it is the limiting size for the right to NSL established in 2008);
• the worker doesn’t receive the income listed in subitem 6.3.3 of the Law No. 889 (for example, from an entrepreneurial activity);
• the worker submitted the application for NSL application in a form approved by the order GNAU from 30.09.03 of No. 461 (a model of filling see below), and the documents confirming the right to a privilege (the reference of MSEK or the pension certificate).
To start to apply a privilege it is possible to a salary for that month in which the worker will bring the specified documents. And NSL application from that month in which the worker loses the "preferential" status stops. Therefore the accountant needs to trace a certificate or reference completion date and in advance to warn the disabled worker that it is time to bring the new reference or to present the certificate with a new mark. Let’s remind that re-examination of disabled people is carried out each 1 – 3 years (item 3 of the Instruction approved by the order of Ministry of Health from 07.04.04 of No. 183). In the certificate of the disabled person the special mark – a stamp with ukazayoniy term of its action (if it not termless) is put down, and in the reference of MSEK is specified, for what period it is given out and when it is necessary to pass the commission in sleyoduyushchy time.
Sample
ZATVERDZHENO
DPAU order vid 30.09.03 roubles No. 461
To Pratsedavtsyu Rikov M. O., director of TOV "Z_rkov"
vid Kunits_ of L. S.
_dentif_kats_yny number of the carpenter podatkiv
pratsyuyuchy (-about ї) the manager z I will employ to the personnel
ukazuyetsya posada
ZAYAVA
about zastosuvannya podatkovo ї sots_alno ї pilgi
1. I ask zastosovuvati to narakhovany meni to the income at viglyadi zarob_tno ї pay podatkovu socialnu pilgu in rozmir i, viznacheny in pidpunkti
6.1.2 ye
posilannya on norm, v_dpov_dno to a yak ї awaking otrimuvatisya pilga
to point 6.1 statti to Ukra§ni’s 6 Law About a podatok z doxodiv f_zichny osib (dali – the Law).
2. For zastosuvannya podatkovo ї sots_alno ї pilgi nadayu taki the document:
1) kopiya dov_dka of sulfurs i ї MSE-DNA-01 No. 042705;
5).
nazva document that yoga rekviziti
It is induced informaciya ye dostovirnoyu.
3. Meni vidomo, shho zg_dno z to p_dpunkty 6.3.1 point 6.3 statti to 6 Law podatkova socialna pilga zastosovuyetsya viklyuchno for one m_sets naraxuvannya (viplati) m_syachny to the income at viglyadi zarob_tno ї pay.
4. Doxodiv, yaki perelicheni in pidpunkti to 6.3.3 point 6.3 statti to 6 Law, not the otrimy.
17 chervnya to the 2008th fate of Kunitsya
date pidpis
In what order the salary and payments under civil-law contracts in favor of disabled people are assessed with insurance fees?
The enterprises (except payers of FSN) where disabled people work, charge and hold contributions to the Pension fund on the rates specified below in the table.
Payers of FSN on a salary of disabled people charge a special rate of a contribution which is applied to other workers – in 2008 of 19,92 %.
In Calculation of the sum of insurance fees (appendix 23) objects for charge of contributions for reporting month are reflected as follows:
• in p. 2.2 for 4 % – a salary and sick-lists of disabled workers;
• in p. 2.1 for 33,2 % – a salary and sick-lists of other workers, and also compensations for works (services) in the civil-law contracts, paid to any individuals (including and to disabled people).
Total amount of the added income (including to disabled people) from which contributions keep, is reflected in p. 4 Zagalny of opodatkovuvaniye doxid… Calculation.
When filling form INDANI on working disabled people the code such as a rate of an insurance fee 2, while in 1NDAN1 on other workers – a code 1 is put down.
Contributions to the Social Insurance Fund on a case of unemployment are charged on a rate of 1,3 % and withheld on a rate of 0,5 % from the pay working disabled people in the general order. An exception – the working disabled people who have reached a retirement age. Such workers, as well as ordinary pensioners, aren’t payers of insurance fees on a rate of 0,5 % (see the following section of consultation "Workers pensioners"). In the Pay-sheet about charge and transfer of insurance fees in the Social Insurance Fund on an unemployment case the salary of working disabled people from which contributions are paid, is reflected in both tables of the 1st section:
• in the first table – in aggregate with a salary of other workers;
• in the second table – separately (that is here the salary of disabled people is specified only).
Besides, in table 3 of the Pay-sheet it is necessary to specify the total sredneuchetny number of permanent members of staff and separately – sredneuchetny number of the regular disabled workers who have not reached a retirement age.
On VPT and in the Social Insurance Fund from occupational accidents the salary of disabled people is assessed with contributions to the Social Insurance Fund in the general order. In the F4-Social Insurance Fund Report z and in the Pay-sheet about charge and transfer of insurance fees and an expenditure of means of the Social Insurance Fund from accidents the salary and sredneuchetny number of disabled people separately aren’t allocated with TVP.
For example, for June, 2008 to the disabled worker who has not reached a retirement age, the following payments are added:
• a salary in the sum of 2 000 UAH. (exceeds 890 UAH., therefore the worker has no right to NSL);
• a payment for the executed work on the contract of civil-law character – 1 000 UAH.
1. Let’s calculate the sum of insurance fees and the personal income tax from a salary:
2. Let’s calculate the sum of insurance fees and the personal income tax from compensation for work on the civil-law contract:
3. Total to payment to the disabled worker for June 2 470,50 UAH are necessary.
[(2 000 UAH. - 40 UAH. - 10 UAH. - 20 UAH. - 289,50 UAH.) + (1 000 UAH. - 20 UAH. - 150 UAH.)].
About the reporting in Fund of disabled people for employers, for whom works 8 and more hired workers (on a primary place of employment), it is possible to read in "BALANS-AGRO", 2007, No. 4, page 29.
WORKERS PENSIONERS
Whether it is necessary to charge and hold contributions to the Social Insurance Fund on an unemployment case from a salary of workers pensioners?
To assess contributions (a rate of 1,3 %) it is necessary in any case. Instead of to hold (a rate of 0,5 %) it is possible only in two cases:
• if the worker reached a retirement age (the man – 60 years, women – 55 years);
• if the worker acquires or has the right to purpose of pension on age on favorable terms, long-service pensions.
In the first case of any documentary confirmation it is not required, (a retirement age date of birth specified in the passport) confirms. And here in the second case that didn’t withhold 0,5 % of insurance fees from the pay, the worker should submit to the employer:
• statement for release from payment of insurance fees;
• a copy of the pension certificate (the reference of the body, granting pension, about existence of the right to the corresponding pension – for persons who have such right, but didn’t address for purpose of pension).
Only from the date of obtaining these documents the employer can cease to hold contributions.
What it is necessary to consider when filling Pay-sheet about charge and transfer of insurance fees in the Social Insurance Fund on an unemployment case?
In the Pay-sheet the salary of working pensioners is reflected in the first table of the 1st section together with a salary of other employees of the enterprise and separately isn’t allocated. However data in this table are entered separately in the column for employers and separately in the column for the insured persons. Therefore if contributions aren’t withheld from the pay pensioners, the column indicator for the insured persons should be less for the sum of such salary.
Don’t forget also when filling table 3 of the Pay-sheet except the total sredneuchetny number of permanent members of staff separately to specify sredneuchetny number of regular workers pensioners.
Whether it is possible to provide the general NSL at a rate of 257,50 UAH. to workers pensioners?
It is possible. The right to the general NSL not zavisit from that, is the worker the pensioner or not. After all NSL is applied to the income in the form of a zayorabotny payment (item 6.1 and Law No. 889 subitem 6.5.1). The income, added (vyyoplachenny) in connection with the relations of labor hiring (the Law No. 889 item 1.1, 1.3 "d") is considered as a salary. And such relations arise at an execution of an employment agreement (Art. 21 the Labour Code).
To receive a privilege, the pensioner working on the employment contract, should submit to a rabotoyodatel the application for application of NSL of an ustanovyolenny form, and the size of its salary shouldn’t exceed 890 UAH. in a month.
For example, for June, 2008 to the worker, dostigyoshy a retirement age, the salary in the sum of 800 UAH is added. (the worker has the right on I promise NSL at a rate of 257,50 UAH.).
1. Let’s calculate the sum of insurance fees and the personal income tax from a salary:
2. Total to payment to the worker pensioner for June 698,22 UAH are necessary. [800 UAH. - 16 UAH. - 8 UAH. - 77,78 UAH.].
Whether it is necessary to index a salary of the working pensioner?
Yes. Indexation of the monetary income of the rabotayuyoshchy pensioner is carried out according to item 9 of the Order approved by the resolution KMU from 17.07.03 of No. 1078. The salary is indexed by the general rules – within the subsistence minimum established by the law for trudoyosposobny persons. Such subsistence minimum in 2008 makes: since 01.01.08 – 633 UAH., since 01.04.08 – 647 UAH., since 01.07.08 – 649 UAH., since 01.10.08 – 669 UAH.
I.SHEVCHENKO, editor-in-chief of the Balans magazine.