of April 18, 1997 No. 15-0216/11-2846
About establishment of standard rates of the workplaces intended for employment of disabled people
The law of Ukraine of 21.03.91 N 875-XII "About bases of social security of disabled people in Ukraine" (with the made changes and additions) (Article 19) establishment for all companies (associations), organizations and the organizations (irrespective of patterns of ownership and managing is provided) standard rates of the workplaces intended for employment of disabled people.
According to article 20 of the called Law of Ukraine of the company (consolidation), organization and the organization (irrespective of patterns of ownership and managing) at which works disabled people less, than it is established by the standard rate, shall deduct annually in departments of Fund of Ukraine of social protection of disabled people in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol target funds for creation of the workplaces intended for employment of disabled people and on implementation of actions for their social and labor and employment rehabilitation.
Thus, contributions to Fund of Ukraine of social protection of disabled people is obligatory only for those companies (associations), organizations and the organizations which do not fulfill requirements of article 19 of the Law of Ukraine "About bases of social protection of disabled people in Ukraine" regarding the creation determined in the specified Law of quantity of workplaces for disabled people and have the source profit which remains at the disposal of the company after payment of all taxes and fees.
N 3904-XII "About system of the taxation" to the list of nation-wide taxes and other obligatory payments of contribution to Fund of Ukraine of social protection of disabled people were not included by the law of Ukraine of 02.02.94.
Considering that contributions to the specified Fund are obligatory for the companies which do not provide creation of workplaces for disabled people within the standard rate, there is no need to enter these assignments as obligatory for all companies.
Considering the aforesaid, we find possible the second offer of part two of Article 16 to add with the words "except assignments for not created workplaces for employment of disabled people".
O. SHITR vice-chairman
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