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for disabled workers is Single Contribution rate - 8.41%. Then when Single Contribution rate of wages of all employees sichya 2016 established 22%, the organization department of Chernivtsi LIGHTS.

According to part of the thirteenth century. 8 of the Law of Ukraine 08.0.2010 2464-VI " On the collection and accounting of a single fee for obligatory state social insurance " (hereinafter - the Law number 2464) for enterprises, institutions and organizations employing the disabled, single fee for obligatory state social insurance (hereinafter - EO) is set at 8.41 percent. accrued each insured person wages by types of payments that under paragraph 1 of Art. 7 of the Law number 2464 includes basic and additional salary and other incentive compensation, including in kind, determined according to the Law of Ukraine " On remuneration " for disabled workers.

According to paragraph 7 of Section III Instruction on calculating and paying a single fee for obligatory state social insurance, approved by the Ministry of Finance of Ukraine from 20.04.2015 number 449, as amended, to the application of this size EO is a certified copy of the act in view of medical-social expert commission on disability group.

Cabinet of Ministers of Ukraine from 03.12.2009 number 1317 approved the Regulations on medical and social examination, according to which the Commission issues represented by invalidity or against whom the fact of loss of employability, help and individual rehabilitation program and sends within three days excerpt from act review Commission authority where disability is registered as a recipient of a pension or state social assistance (monthly lifetime allowance) that is assigned instead of a pension, and with the individual program of rehabilitation - authority that carries out mandatory state social insurance, an extract from the act review commission on the results of determining the degree of loss of employability percentage and the need to provide additional assistance.

Thus, EO employer charges in the amount of 8.41 percent. payroll disabled workers carried out since the establishment of disability, but not before receiving now certified copy of the act in view of medical-social expert commission on disability group.

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22-08-2016, 14:12

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