LETTER OF THE PENSION FUND OF UKRAINE

of January 17, 2011 No. 691/03-30

Charge of single fee on the amounts of indexation of cash cover and dismissal wage

The pension fund of Ukraine considered letters concerning charge of single fee on obligatory national social insurance on benefits amounts of indexation of cash cover and dismissal wage in case of dismissal of faces of the private and the commanding structure and reports.

By article 2 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (dalshezakon) which became effective since 01.01.2011 it is determined that action of it to the Law extends to the relations arising during implementation of the activities connected with collection and accounting of single fee.

Payers of single fee, according to the paragraph the seventh Item of 1 part one of article 4 of the Law, are military units and bodies which pay cash cover by the serviceman (except the military personnel of compulsory military service), to faces of the private and the commanding structure.

According to the paragraph the second Item of 1 part one of Article 7 and part six of article 8 of the Law for the specified payers the single contribution is assessed on the amounts of cash cover in the amount of percent 34,7.

According to part ten of article 8 of the Law the single fee from the military personnel (except the military personnel of compulsory military service), faces of the private and the commanding structure, keeps in the amount of 2,6 of percent of cash cover.

According to article 9 of the Law of Ukraine "About social and legal protection of the military personnel and members of their families" are part of cash cover: official pay rate, salary on military rank; monthly additional types of cash cover (increase in official pay rate, the allowance, surcharge, remuneration which have permanent nature, award); disposable additional types of cash cover.

Components of cash cover of the military personnel, faces of the private and the commanding structure are determined by the resolution of the Cabinet of Ministers of Ukraine of 07.11.2007 N 1294 "About ordering of structure and conditions of cash cover of the military personnel, faces of the private and the commanding structure and some other persons".

The list of additional types of cash cover of the military personnel, faces of the private and the commanding structure is determined in appendices 25-28 to the mentioned resolution.

At the same time the amounts of indexation of cash cover and dismissal wage in case of dismissal of the military personnel are not carried to the specified list.

Besides, according to Item 2 of the Section I of the List of payment types which are performed at the expense of means of employers on which the single contribution on obligatory national social insurance is not assessed of the Cabinet of Ministers of Ukraine approved by the resolution of 22.12.2010 N 1170, the one-time help to the military personnel in case of dismissal from military service belong to payments on which the single contribution is not assessed.

Considering brought, on benefits amounts of indexation of cash cover and dismissal wage in case of dismissal of faces of the private and the commanding structure the single contribution is not assessed.

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