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SOME ISSUES OF TAXATION OF ADDITIONAL BENEFITS AND UNIFIED SOCIAL TAX

 

Savenko Ruslan V.

Lawyer Law Firm "B&C", advocate

 

 

 

  1. Is the provision of wealth to employees, in accordance with the terms of the collective agreement - additional benefits:

Giving employees in accordance with the terms of the collective agreement, once a year and free of material assets in the form of 10 trees - not an additional benefit, because:

As mention in sub-paragraph 14.01.47 paragraph 14.1. Article 14 of the Tax Code of Ukraine additional benefits refer to money, tangible or intangible values, services, and other forms of income paid (provided) to the taxpayer by a tax agent, if such income does not constitute the salary and is not related to the employment duties or is not the reward under civil contracts (agreements) concluded with the taxpayer, except as expressly provided by the norms of Article 165 of the Tax of Ukraine.

In accordance with the provisions of the Law of Ukraine "On Remuneration of Labor", wages - a reward, which is the owner or its authorized body, shall pay the employee for the work performed.

As described in Instructions on wages statistics adopted by the Order of the State Statistics Committee of Ukraine №5 from 13.01.2004 years, to evaluate the wages of employees used indicator of payroll.

Fund of payment consists of:

  • The Fund basic salary;
  • The Fund of additional payroll;
  • The other incentive and compensation costs

Paragraph 2.3.2 aforementioned Instructions №5 notes that other incentive and compensation costs include fees and bonuses, wearing one-off, compensatory and other monetary and material benefits, not stipulated by acts of the current legislation or implemented over the established norms of the current legislation.

These include, in particular, and to encourage non-recurring, non-specific results of labor (both in cash and in-kind), and the provision in accordance with the terms of the collective agreement of 10 trees - in their degree of «is subject to the indicated norm. »

Hence, the provision of workers above material goods is not an additional boon and refers to the salary fund.

On Taxation of unified social tax

Because of the entry into force of the Law of Ukraine "On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on providing a balanced budget revenues in 2016" changed unified social tax accrual rates, particularly for comparative analysis give you a table at unified social tax payable in 2015 and 2016:

UNIFIED SOCIAL TAX
System in 2015 The new system in 2016

the tax base

Wages and some income, other than wages and investment income.

Do not exceed 17 times the minimum monthly wage (20 706 UAH, 17 x 1218 UAH)

Employees do not pay ERUs with salaries and other earnings

Rates

The employer - 36,2% (average).

The employee - 3.6%

Rates

Employer - 22%.

The employee - 0%

Thus, the salary of employees drawn on the new accrual rate of 22%.

The minimum amount of charges:

  • since January 2016 until April  = 1378 * 0.22 = 303.16 hryvnia,
  • in May and November 2016 = 1450 * 0.22 = 319.00 hryvnia,
  • in December 2016:= 1550 * 0.22 = 341 hryvnia.

In 2016 to keep, the contribution of employees is no longer necessary.

Pay accruals and retention of employees with salaries on the day of receipt of advance payment or salary. If they are still not paid, the fee shall be paid not later than the 20th of the following month.

In addition, according to the labor legislation, if the term of the advance payment or pay falls on a weekend or holiday, the salary should be paid on the previous working day.

Entrepreneurs on a common system now paying a single fee for the previous year until February 10, 2016, for 2016 - to 10 February 2017p.

Entrepreneurs on a unified tax payment is made for each quarter by the 20th day of the following month, i.e. until 20 January to the 4th quarter of 2015 and on a quarterly basis for 2016: up to April 20, July 20, October 20, 2016 and January 20, 2017, respectively (The last day - 19 numbers).

 

Contacts

Director

Garahonych Oleksandr

o.harahonych@gmail.com 

(044) 581 79 56 

(050) 550 42 26 

(044) 581 79 56 - fax 

Executive Director

Kuzhukh Maksym 

mskozhuh@gmail.com 

(044) 581 79 56 

(050) 352 86 62 

(044) 581 79 56 - fax 

04211, Kyiv, Obolonska naberezhna, 7, Building 3, Оffice 2

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