Chernivtsi: the Rest by the employer subject to ERU
Chernivtsi LIGHTS draws the attention that according to item of 1 part one of article 7 of the law of Ukraine of 8 July 2010, n 2464-VI "On collection and accounting of single contribution for obligatory state social insurance base charging a single fee for obligatory state social insurance for enterprises, establishments and organizations that use labor of individuals under a labor agreement (contract) or on other conditions provided by law, is accrued for each insured person wage by type of payments which include basic and additional wage, other incentive and compensation payments, including in-kind, which are determined according to the Law of Ukraine "On labour remuneration" and amount of remuneration to a natural person for the performance of work (provision of services) under civil contracts. The definition of the types of payments related to basic, additional salary and other incentive and compensation payments, in the calculation of the single payment established by the Manual on statistics of wages, approved by order of the State Committee of statistics of Ukraine of 13.01.2004 ¹5 (hereinafter – instruction No. 5). Sub-item 2.3.4 of clause 2.3 of sec. 2 Instruction No. 5 defined that the cost of trips for employees and their families for treatment and rest, excursions or the amount of compensation, issued instead of vouchers for the expense of the company (except for the cases specified in paragraph 3.2 of sec. 3 Instruction No. 5), are included in the payroll part of other incentive and compensation payments. Hence, the price provided by the company to the employee, is the basis of charging a single fee. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
