Consultation 25.04.17

Questions of taxation of соцвыплат on pregnancy and luing-ins, and also on the temporal loss of ability to work


Payments to the physical persons as a manual on temporal disability and pregnancy and luing-ins come true under right Law of Ukraine from a 23.09.1999 g. № 1105 - XIV "About obligatory state social security" legal grounds are certain that for the receipt of such help, the terms of grant, duration of payments, are set.
Questions of taxation of соцвыплат on pregnancy and luing-ins, and also on the temporal loss of ability to work


Payments to the physical persons as a manual on temporal disability and pregnancy and luing-ins come true under right Law of Ukraine from a 23.09.1999 g. № 1105 - XIV "About obligatory state social security" legal grounds are certain that for the receipt of such help, the terms of grant, duration of payments, are set.


By a law № 1105 - XIV it is also certain that obligatory state social security in connection with the temporal loss of ability to work, the material providing of citizens provides for in connection with the loss of salary(acuests) as a result of temporal loss of ability to work, pregnancy and luing-ins due to a budget fund of social security on the temporal loss of ability to work, formed by the inpayment of insurance payments an employer. This right arises up with the offensive of accident insured in the period of work, if another is not envisaged by a legislation.


In accordance with the articles 22 and 25 Law № 1105 - XIV is set, that a manual on temporal disability and manuals on pregnancy and luing-ins get to the insured person in form material providing that compensates the loss of salary(acuests) fully or partly, in case of offensive for him one of accidents insured, certain the indicated article.


By an indention second the articles 2 КЗоТ is set, that workers will realize a right to work by the conclusion of labour treaty about work on an enterprise, in establishment, organizations or with a physical person. Workers have a right, in particular, on the material providing in order of social security in case of illness, complete or partial loss of ability to work.


By a law № 1105 - XIV it is also certain that obligatory state social security in connection with the temporal loss of ability to work, the material providing of citizens provides for in connection with the loss of salary(acuests) as a result of temporal loss of ability to work, pregnancy and luing-ins due to a budget fund of social security on the temporal loss of ability to work, formed by the inpayment of insurance payments an employer. This right arises up with the offensive of accident insured in the period of work, if another is not envisaged by a legislation.


In accordance with the articles 22 and 25 Law № 1105 - XIV is set, that a manual on temporal disability and manuals on pregnancy and luing-ins get to the insured person in form material providing that compensates the loss of salary(acuests) fully or partly, in case of offensive for him one of accidents insured, certain the indicated article.


By an indention second the articles 2 КЗоТ is set, that workers will realize a right to work by the conclusion of labour treaty about work on an enterprise, in establishment, organizations or with a physical person. Workers have a right, in particular, on the material providing in order of social security in case of illness, complete or partial loss of ability to work.

Taking into account resulted, payments on the sheets of disability(paying of the first five days of temporal disability due to facilities of employer and manual for temporal disability) for taxation from the acuestss of physical persons equated military collection and tax with a salary. Therefore from such payments a tax from the acuestss of physical persons and military collection hold out on rates envisaged by the Internal revenue code of Ukraine accordingly 18%(п. 167. 1 НКУ) and 1,5%(п. 1.3 п. of a 16 1 subdivision 10 XX НКУ) .


In obedience to п. of a 1 part of the first item 4 Laws of Ukraine are from July, 8 2010 № 2464 - VI "About collection and account of single payment on obligatory state social security"(further is Law № 2464 - VI), the payers of single payment are employers, in particular, enterprises, establishments, organizations, physical persons, using wage labour and pay a manual on temporal disability to the persons recipient such ​​help.
By the point of a 1 part of the first item 7 Law № 2464 - VI is certain, that by the base of extra charge of single payment for the payers indicated in an indention seventh п. of a 1 part of the first item 4 Laws № 2464 - VI, is there, in particular, a sum of manual on temporal disability.


In obedience to part of fifth item 8 Law № 2464 - VI single payment for the payers indicated in an item 4 Laws № 2464 - VI, set in size of 22 проц. to the certain item 7 Law № 2464 - VI of base of extra charge of single payment
In case if the base of extra charge of single payment does not exceed the size of the minimum wage, set by a law on a month for that an acuests is got, the sum of single payment settles accounts as work of size of the minimum wage, set by a law on a month, for that an acuests(profit), and rates of single payment, is got.


Taking into account the expounded manual on temporal disability for the first five days, then the sum of such help joins in a salary and is the base of extra charge of single payment.


In respect of help in connection with pregnancy and luing-ins,


Анна Шкуренкова ООО АФ «Профи - Аудит»