Chernivtsi: the calculation of ERUs is based on mentorplace
For employees that perform at the same enterprise, institution and organization with their main work under an employment contract and work part-time or by contract of civil nature, in the calculation base the calculation of ERUs accounted for the total income of such employee for the month. If the total wages (including wages for part-time) or salary under an employment agreement and remuneration under civil law agreement does not exceed the minimum wage established by law as the month for which accrued wages (income), the amount of ERUs is calculated as the product of the minimum wage established by law as the month for which accrued wages (income) and ERU rate. If the employee received a salary and/or remuneration under civil law agreement, is not a income on the main job, the employer must apply the rate of ERUs to a certain base accrual regardless of its size. This is similar to DFS in the letter from G. 29.01.2016¹ 1394/5/99-99-17-03-03-16. Also, in particular: * The amount of ERUs is calculated from the actually accrued in the current month salary regardless of size in case of dismissal or admission of an employee at primary job. * The amount of ERUs calculated from the minimum wage in cases where the assessed income is less than the minimum wage, the employee: * which part of the month was on leave without pay; * which part of month was in holiday on care of the child until the child reaches the age of three; * have truancy; * if he's part of the month was ill and did not provide the employer's sick leave; * who was on sick leave and that sick leave allowance accrued at the rate of 50 (60, 70) percent of the average wage. * For employees working at the main place of work to which applied minimum wages in hourly amount, the entity should accrue ERUs on the basis of statutory minimum wages a month. * Accrual and payment of ERUs the rate of not below the established minimum salary for a month does not cover salaries of the disabled person, employed on the main job at the company where rate applies to 8.41 (5,5 or 5,3) interest. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
