In Vinnytsia new rules lowering the use rate of the single contribution
New Amendments made to the legislative framework governing the taxation of a single social contribution. In order to attract more taxpayers Single Contribution and increase official wages, changed conditions for the application of reduction factor. From now on performanceapplication factor will not pay for the whole enterprise, and on the basis of data per insured person. Also instead of four existing criteria are three simultaneous compliance with which will enable to reduce the burden on the payroll. That is, to use a reduced coefficient should enforcethe following conditions: base charging a single fee per one insured person in the reporting month should increase by 20 percent or more compared to the average monthly base charges a single fee payer by 2014 the per insured person; after a rate average payment per insuredin person in the reporting month must be at least average payment per insured person per taxpayer in 2014; the number of insured persons in the reporting month to which the payment shall not exceed 200% of the average number of insured persons taxpayer for 2014. This condition does not apply to individual entant that use labor of others, individuals who are self-employed and individuals who use the work of others under an employment agreement (contract). Also note that the extended payers innovations that have the ability to apply reduction factor. These are persons who carry nezalereaping professional activities, institutions, organizations and individuals that use hired labor and help pay for temporary disability and so on. The exception to this list is the taxpayers who pay allowance. They can not take advantage of the preferential rate of people taking voluntary participation in the publicoobov'yazkovoho state social insurance; enterprises, institutions and organizations for disabled workers (8.41%); national public organization of disabled people, including Deaf and UTOS (5.3%); NGOs disabled (5.5%). Also, do not apply to the specified rate and rates of single contribution in the form of maintenance (3.6; 6.1; 2.6; 2.0 and 2.85%). As a positive innovation at Payroll individuals who work for non-core place of work (part-time), the policyholder is entitled to use the reduction factor to the rate of the single payment whereby taxable income part-. As for the size factor it is, as in previous version 0,4, and in 2016 to 0.6 single contribution rate. Note that the coefficient is calculated monthly payers themselves. If the calculation of the value is less than 0.4, the taxpayer applies the factor 0.4. Current ratio and size of the single payment specified with three decimal places and if it is of applicationof information is displayed in the report. Reference to announce by the Department DFS in Vinnitsa region 13 insurers the right to proceed area reduction factor. We hope that the dramatic changes in the rules on the use of a reduced rate of single contribution will enable attract more payersa preferential tax treatment to Single Contribution and reduce the burden on fund payment labor. The above explanation outlined in a letter from DFS Ukraine 23.03.2015r. 9843 / 7 / 99-99-17-03-01-17. Department of Communication Directorate DFS in Vinnitsa region This was reported in the Vinnytsia Regional State AdministrationSource: http://artlife.rv.ua/