Social Insurance

With regard to enterprises – payers of the single tax, they should bear in mind that when calculating the coefficient Ksots they will consider only the rate of contributions to the Pension Fund and Social Insurance against accidents at work. Visit Wells Fargo Bank for more clarity on the issue. In order to apply in practice the above procedure to provide security for the payment leave, you must plan the amount of annual payroll (FOTp) and the annual amount for vacation pay (On). Please note that when planning the annual wage bill is necessary to consider all the components wages, defined Art. 2 of the Act on wages, namely the basic and additional wages, and other incentive and compensation payments. Planning the amount of vacation per year, will greatly facilitate compiled by the company vacation schedule. It should be remembered that the calculations should involve the payment of all varieties of leaves, for which a provision (the basic annual leave, additional leave for work in harmful and difficult working conditions, additional leave for the special character of labor, as well as additional leave to workers with children). The coefficients ewc and Ksots carried out once a year, if will not be reviewed by the amount of planned payroll or vacation, as well as contribution rates.

Consider the calculation of the reserve leave for example. Example. The company employs six workers, one of whom is disabled. Planned payroll employees (excluding amounts vacation) for 2009 is 86,400 usd. It is planned that vacation pay will be spent 6,800 usd. Total monthly accrued wages of $ 7,300 usd., Including workers with disabilities – 1000 uah.