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Ministry of Justice of Ukraine

February 22, 2008

No. 146/14837

RESOLUTION OF BOARD OF THE PENSION FUND OF UKRAINE

of February 1, 2008 No. 4-4

About approval of the Procedure for measure definition of the average salary (income) in Ukraine with which insurance premiums are paid and which respectively to the Law of Ukraine "About obligatory the national pension insurance" is considered for pension accrual

(as amended on 18-02-2021)

1. Approve the Procedure for measure definition of the average salary (income) in Ukraine with which insurance premiums are paid and which according to the Law of Ukraine "About obligatory national pension insurance" is considered for calculation of pension it (is applied).

2. To legal management (Ryabtseva T. B.) submit this resolution for state registration to the Ministry of Justice of Ukraine.

3. To impose control of execution of this resolution on the First Deputy Chairman of the board V. O. Kravchuk.

Chairman of the board

O. B. Zarudny

Approved by the Resolution of board of the Pension fund of Ukraine of February 1, 2008, No. 4-4

Procedure for measure definition of the average salary (income) in Ukraine with which insurance premiums are paid and which according to the Law of Ukraine "About obligatory national pension insurance" is considered for pension accrual

1. General provisions

1.1. This Procedure is developed for the purpose of measure definition of the average salary (income) in Ukraine in Ukraine with which insurance premiums are paid; for calculation of pension (further - the salary (income) for calculation of pension) according to the Law of Ukraine "About obligatory national pension insurance" (further the Law).

1.2. The procedure determines the mechanism of measure calculation of the salary (income) for calculation of pension in month and in year.

By procedure it is determined:

the indicator of the salary (income) for calculation of pension in month is used for calculation of individual coefficient of the salary (income) of insured person;

the indicator of the salary (income) for calculation of pension in year is used for wages determination (income) of insured person for calculation of the pension corrected according to part two of article 40 of the Law.

2. Procedure for measure definition of the salary (income) for calculation of pension

2.1. The indicator of the salary (income) for calculation of pension in month is calculated by formula:

Формула 1 к Постановлению от 01.02.2008 №4-4

where

Zs - indicator of the salary (income) for calculation of pension in month;

Sd - the cumulative salary (income) for the corresponding month;

Chz - the average number of insured persons for the corresponding month.

2.1.1. The cumulative salary (income) in month is determined by formula:

Формула 2 к Постановлению от 01.02.2008 №4-4

where

Sd - the cumulative salary (income) in month;

Ssv - wages amount (income) of insured persons (the hired employees occupied at the companies in organizations and the organizations of all patterns of ownership and at physical persons - entrepreneurs with which the single fee on obligatory national social insurance is paid (further - single fee) and which according to the Law is considered for calculation of pension;

Sss - the wages amount (income) determined proceeding from the amounts of the paid single fee by the physical person - the entrepreneur, person performing independent professional activity, the member of farm if it does not concern persons who are subject to insurance on other bases, and also person who takes voluntary part in system of obligatory national social insurance, in system of obligatory national pension insurance which is determined by formula:

                                        F
                                  Sss =-----x 100%
                                         R

where Sss - wages amount (income);

Ф - the amount of actually paid single fee for the corresponding period;

  - the size of single fee in the corresponding period.

2.1.2. The average number of insured persons in month is determined by formula:

                        Chz = ChSO + Chsp,

where Chz - the average number of insured persons;

ChSO - the average number of workers (the hired employees occupied at the companies, organizations and the organizations of all patterns of ownership and physical persons - entrepreneurs);

Chsp - the number of physical persons - the entrepreneurs and persons performing independent professional activity who paid single fee for the corresponding month, the faces performing independent professional activity, members of farms if they do not concern persons who are subject to insurance on other bases, and also persons taking voluntary part in system of obligatory national social insurance, in system of obligatory national pension insurance.

2.2. The indicator of the salary (income) for calculation of pension for year (period) is calculated by formula:

Формула 6 к Постановлению от 01.02.2008 №4-4

where

Program status word - indicator of the salary (income) for pension accrual for year (period);

n - the number of months of previous year for which indicators of the average salary (income) for pension accrual in month are determined;

Sdi - the cumulative salary (income) for i-ty month;

Chzi - the average number of insured persons for i-ty month;

S - amount sign.

For measure definition of the salary (income) for pension accrual for year of n = 12.

The indicator of the salary (income) for pension accrual for the period less than a year (ten, eleven months) is used in case of absence at the time of calculation of pension of data on the salary for award of pension for previous year.

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