Experts Lutsk LIGHTS told entrepreneurs on basic requirements for calculation and payment of Single Contribution
On the intricacies charging a single social contribution of small businesses professionals Lutsk LIGHTS communicated in ad hoc bilits - training. Lutsk tax stressed that employers comprise a single contribution in the amount of accrued salariesby type of payment, including principal and additional salary and other incentive and compensation payments in t. h. in kind, determined in accordance with the Law on labor. If the base charging a single fee (excluding fees for civil contracts) does not exceed the minimum wage, the sum Single Contributioncalculated as the product of the minimum wage and contribution rate established for the respective categories of taxpayers. The condition for the application of the rules stay the employee is employed by a full calendar month. In case of dismissal of an employee for adoption or principal place of business within a month, which accruedarobitna payment for time worked is less than the minimum wage established by law for a month, the amount of single fee is calculated on actual wages earned, regardless of its size. If the base charging a single fee is less than the minimum wage established by law for a month, during which narahovuetsya salary of an employee who is on leave without pay, the amount of single fee is calculated as the product of the minimum wage is calculated by salary (income) and the single payment rate established for the respective categories of taxpayers. However, if the employee is decorated in the enterprisethe main job and full moon is on leave without pay, the only fee is not charged and not charged because there is no base charging a single fee. Duty charging a single fee of minimum wages from the main job also provided in cases where the employee worked part-timemonth (was on sick leave, on leave due to pregnancy and childbirth), namely: - If you worked part of the month, and the rest - for sick leave and the amount of wages and sick leave does not exceed the minimum wage established by law for the month in which income is received, that there is a need dongarahuvannya to the minimum wage; - If the hospital takes full moon; - Employee, whose beginning and end of stay in hospital occur in different months, beginning in the month of hospital charged for actual time worked, since the total amount of revenue is not yet known. If after distribution hospital (amountsassistance for temporary disability refer to the month for which they charged) the total revenue for the month is less than the minimum amount, the amount of single fee is calculated as the product of the minimum wage prescribed by law for a month, for which there are wage rates and the single payment established toappropriate category payer. In addition, the requirements for charging a single fee of not less than the minimum size does not apply to: - Remuneration under contracts of civil law; - Wages from a source not the main job; - Wage employees with disabilities who work in the company, institution or organization where SAGtosovuyetsya rate 8.41 per cent; - Wage employees and national organizations that employ disabled people, subject to certain conditions. More detailed information is contained in a letter from DFS Ukraine February 14, 2015 4979 / 99-99-17-03-01-17, which is available on the web site (http://sfs.gov.ua/baneryi/podatkovi-zmini-2015 / ediniy-sotsialniy-vnesok / 184240.html). Sector Communications Lutsk LIGHTS This was reported in Lutsk City CouncilSource: http://artlife.rv.ua/