Considering the minimum wage of 625 UAH/month established since April first, 2009, the minimum size of an insurance premium makes 207,5 UAH, and since December first when the minimum wage will reach 669 UAH, it will increase to 222,11 UAH
The Cabinet of Ministers decided to be sewed again due to small business. This time decided to dolly up holes regarding receipts in the Pension fund.
Since May first businessmen - uproshchenets will pay more insurance premiums. Also as well as members of their families who are involved in business.
In Vinnytsia in the Pension fund neither there is a lot of potential payers of additional insurance premiums, nor it isn't enough - more than 35 thousand people. It is so much in the city over Bug the businessmen working at simplified system of the taxation, that is on a uniform tax.
As it is reported, the relevant resolution No. 366 of April 14 "About payment of contributions to obligatory state pension insurance by natural persons - the subjects of the business activity who have chosen a special way of the taxation" the Cabinet published on official a web - a site on Friday.
"The sum of an insurance premium taking into account the part of the fixed or uniform tax transferred in the Pension fund of Ukraine, has to make not less than one minimum size of an insurance premium for each person and no more than one size of the insurance premium calculated within the maximum size of the actual expenses on compensation of hired workers, cash security of the military personnel, persons of ordinary and command structure, the taxable income (profit), the total taxable income from which insurance premiums" are paid, - is spoken in the document.
So, according to the published resolution, the businessman determines the sum of an insurance premium independently within stated limits.
Meanwhile, earlier the Cabinet of Ministers declared that such innovation will provide to the Pension fund in eight months of this year over 1,9 billion UAH of the additional income.
The minimum size of an insurance premium pays off as the minimum wage increased by the amount of collecting on obligatory state pension insurance, or 33,2%. Taking into account the minimum wage of 625 UAH/month established since April first, 2009, the minimum size of an insurance premium makes 207,5 UAH, and since December first when the minimum wage will reach 669 UAH, it will increase to 222,11 UAH
At the same time now the maximum size of a uniform tax by which business owners - uproshchenets work, makes 200 UAH/month from which in the Pension fund 42%, or 84 UAHare transferred
Thus, in case of adoption of law since April uproshchenets will have to pay extra in the Pension fund 123,5 UAH a month, and since December - 138,11 UAH
As for the maximum size of an insurance premium, the maximum size of the actual expenses used for its calculation on compensation is equal to the 15-multiple size of a living wage for able-bodied citizens that makes 10,035 thousand UAH this year. Thus, the maximum insurance premium will make 3,332 thousand UAH
The adopted resolution completely corresponds to the bill which the government sent to the Verkhovna Rada in March for renewal of cooperation with the IMF.
In turn, Tymoshenko after adoption of the resolution emphasized that the government has enough powers to enter an innovation own standardly - the legal act.
Meanwhile some political forces already declared intention to appeal against it in court. The lawyers interrogated by agency, consider high chances of judicial cancellation of this resolution as the amount of such collecting has to be established by laws.
About legal doubtfulness of the document accepted by the government which has begun one of arguments for the positive recommendation of mission of the IMF to allocate to Ukraine the next tranche of the credit, the first deputy of the secretariat of the president Alexander Shlapak told also.
At the same time, according to the head of committee госпредпринимательсвта in Vinnytsia region Ivan Nadolny, this norm is voluntary and has no binding character. As before to pay or won't pay such страхвзносы to solve the business owner.The matter is that for a long time to have an opportunity to count on pension more minimum, the edinshchik has to pay extra over 100 more hryvnias besides the uniform tax which maximum sum makes 200 hryvnias a month.
- If the businessman doesn't pay such contributions - he, having reached a retirement age, can count only on the minimum pension, - Ivan Nadolny speaks. - But, frankly speaking, I don't know many edinshchik who do such surcharges. Eventually, we develop three-level pension system. So the person can choose for himself a type of provision of pensions.
From a uniform tax to the Pension fund there are 42%, and these 42% are enlisted to the payer as insurance premiums. But if the uniform tax makes, for example, 100 hryvnias, according to the 42nd hryvnia is taken into the account of insurance premiums. Thus that minimum strazovy the contribution at present makes to 152,70 hryvnia. Therefore the law provided possibility of surcharge to the minimum insurance premium by payers of a uniform tax that they weren't deprived of the right for pension charge.
But, if such surcharge doesn't become, the insurance experience pays off in proportion to the paid sum.
That is, over 150 hryvnias turn out. In a month 31 days. We will take, for example, 150 hryvnias, we will divide for 31 days - it turns out to 4,39 hryvnia a day. Then that the businessman paid to the 42nd hryvnia, we divide on 4,39, it turns out that to him in a month 9 days will be included only. That is, in spite of the fact that the person fulfilled full month, the pension to it will be charged only for the paid nine days. Or. Without paying extra to an insurance premium, the businessman that to it the whole month of "experience" was included needs to work three months.
Not to appear in such situation, nevertheless it is necessary to make surcharge. That is, if it is a question of the minimum insurance premium, state of emergency with a rate of a uniform tax in 100 hryvnias, it was necessary to make surcharge of 110 hryvnias.
Since May first the sum of the minimum insurance premium will make to 207,5 hryvnia.
By the way:
The uniform tax won't raise
The chairman Goskompredprinimatelstva Aleksandra Kuzhel declared that for subjects of business activity the rate of a uniform tax remains invariable. She told about it on air of Schuster Live, transfers proUA.com.
"On taxes of changes won't be", - she told, making comments on possible changes to the tax legislation, in particular, to the simplified system of the taxation.
Besides, Kuzhel told that Yulia Timoshenko, having heard about such conversations, called from Japan.
"The prime minister directly called from Japan. Having heard that started speaking about increase of taxes for "uproshchenets", she called directly on Cabinet of Ministers and told: track because conversation on it wasn't", - Kuzhel told.
The People's Deputy from BYuT Andrey Senchenko registered the bill with which suggests to increase the maximum rate of a uniform tax with 200 to 605 hryvnias.
Also Senchenko together with Sergey Velizhansky submitted for consideration of parliament the bill by which quarterly indexation of the limit sizes of rates of a uniform tax for natural persons - subjects of small business according to the minimum wage size is provided.