of July 9, 2014 No. 242
About introduction of amendments to Resolutions of the Cabinet of Ministers of Ukraine of March 31, 2003 No. 426 and of May 28, 2008 No. 530
Bring in resolutions of the Cabinet of Ministers of Ukraine of March 31, 2003 No. 426 "About approval of the Procedure for provision of privileges, compensations and guarantees to employees of budgetary institutions, the military personnel, faces of the private and the commanding structure" (The Official Bulletin of Ukraine, 2003, No. 14, Art. 625; 2004, No. 6, Art. 321; 2005, No. 23, Art. 1282; 2006, No. 42, Art. 2809; 2007, No. 18, Art. 715; 2008, No. 18, the Art. 505) and of May 28, 2008 No. 530 "Some questions of social protection of separate categories of citizens" (The Official Bulletin of Ukraine, 2008, No. 42, the Art. 1396) changes which are applied.
Prime Minister of Ukraine
A. P. Yatsenyuk
Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 9, 2014 No. 242
1. According to the procedure of provision of privileges, compensations and guarantees to employees of budgetary institutions, the military personnel, faces of the private and the commanding structure, No. 426 approved by the resolution of the Cabinet of Ministers of Ukraine of March 31, 2003:
Item 1 to state 1) in the following edition:
"1. Privileges, compensations and guarantees to which under the law separate employee categories of budgetary institutions have the right the military personnel and faces of the private and the commanding structure (further - exempts), on discount of payment for use of housing (rent), fuel, phone and payments for utilities (water supply, gas, electrical and heat energy, etc.), free pass by all types of urban passenger transportation (except taxi) and road transport public in the rural zone, and also are provided by railway and water transport of the suburban message and buses of suburban routes under condition if the size of average monthly comprehensive income of the exempt (family of the exempt counting on one person) for the last six months (further - the average monthly income) does not exceed the size of the income granting the right to tax social benefit article 169 of the Tax Code of Ukraine determined according to subitem 169.4.1 of Item 169.4.";
2) in Item 2:
in paragraph one of the word and figures "part four of Article 29 of Bases of the legislation of Ukraine about culture" shall be replaced with words also in figures "part five of article 29 of the Law of Ukraine "On culture", and after words" (further - pedagogical, health and pharmaceutical workers and cultural workers)" to add with the words "in the amount of the cash equivalent of privileges determined according to this Procedure";
the fourth to exclude the paragraph;
3) in the paragraph the second Item 3 of the word and figure "(KEK) 1343" other current transfers to the population" shall be replaced with words also in figures of" (KEKR) 2730 "Other payments to the population";
4) in Item 5:
the paragraph one after the word of "organization" to add with the words "the statement, certificates of the size of cash incomes of family members for the last six months, copies of the documents confirming family relations";
in the paragraph the second to replace words of "the cost of services" with the word of "privileges";
Item 6 to add 5) with the paragraph of the following content:
"The average monthly income of family of the exempt counting on one person is estimated by division of total amount of cash incomes of all members of the family of the exempt for the last six months on 6 and on the number of family members.";
6) in Item 7:
the paragraph one after the word of "exempt" to add with words "(families of the exempt)";
to add the subitem 2 after words of "providing the military personnel" with the words "and faces of the private and the commanding structure";
add Item with the subitem 4 following of content:
Shall be replaced with words 7) in Item 8 of the word "The Cash Equivalent of the Provided Privileges, Compensations Is Paid" "Compensation of actual expenses is performed";
To state Item 9 in the following edition:
"9. The size of cash equivalent of privileges is determined in such sequence:
1) the average monthly income according to Items 6 and 7 of this Procedure is estimated;
2) the total cost of privileges as the amount of cost of services in content of houses and constructions and the house adjoining territories, utilities, fuel, use of phone within regulations of consumption (use) taking into account discount of payment to which according to the law the exempt has the right, and also costs of free pass according to the standard rates established for the corresponding category of exempts is determined;
3) the difference between the size of the income which grants the right to tax social benefit, and the size of the average monthly income is determined;
4) the cash equivalent of privileges equal to the size determined according to the subitem 3 presents of Item, but no more than the total cost of privileges determined according to the subitem 2 presents of Item is calculated.";
In paragraph one of Item 10 of the word of "compensations and guarantees" to exclude 9).
2. No. 530 to exclude Item 14 of the resolution of the Cabinet of Ministers of Ukraine of May 28, 2008.
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