Chernivtsi: the conditions of minimum accrual of the single social contribution
Chernivtsi LIGHTS draws the attention of employers to the need to credit additionally a single fee, if the base its calculation does not reach the minimum wage established on the month for which the accrued income. According to article 8 of the law of Ukraine dated 08.07.10 2464-VI "On collection and accounting of single contribution for obligatory state social insurance" when the base charging a single fee does not exceed the minimum wage established by law as to the month in which income, the amount of the single contribution is calculated as the product of the minimum wage established by law for the month for which income and the rate of single contribution. Since you have to do when the employee's salary at the main place of work for the month is less than the minimum for his work on conditions of incomplete working hours; one month vacation, which was calculated on a salary which was less than the minimum at the time when a person goes on vacation, getting sick or maternity leave, that because of the nature of the calculation (in particular depending on the insurance period) and with other incomes subject to the uniform fee that is less than the minimum wage; an employee who accrued less than the minimum wage, was this month on leave without pay. Remember, with 01.05.2016 year, the minimum wage is set at UAH 1,450 per month. Therefore, the minimum amount of the single contribution, which for these circumstances will need to pay to the budget, is 319 USD. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
