In Lutsk the calculation of ERUs to remuneration for civil contracts
Experts Luckow LIGHTS of the Main Directorate of DFS in Volyn region reported. that the State fiscal service of Ukraine in its letter of 15.02.2017 ¹3128/6/99-99-13-02-03-15 clarified the procedure for the calculation of ERUs in the amount of the remuneration paid under civil law contracts. If the employee being in employment relations with the employer, receives income in the form of wages and perform work (render services) under civil-law contract receiving the reward, the base charging a single fee for the reporting month is included as wages (income) and the amount of remuneration. Thus, if the base charging a single fee will be less than the minimum wage, a single fee is calculated as the product of the minimum wage and the rate of single contribution in the amount of 22%. If the employee receives income in the form of remuneration under the contract grazhdansko-legal character, which does not exceed the minimum wage established by law for a month, a single fee is charged based on the size of the single contribution of 22% for the accrued benefit under a contract of civil nature regardless of its size, but with the maximum value of the base charge. The Department of the Lutsk LIGHTS This was reported in Lutsk city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
