The Law of Ukraine

On Amount of Fees for Some Types of Mandatory State Social Insurance

Date of Entry into Force:
January 1, 2001

The Law of Ukraine “On Amount of Fees for Some Types of Mandatory State Social Insurance” aims at implementation of the Law of Ukraine “On Mandatory State Social Insurance against Temporary Disability and Expenses related to Birth and Funeral” and the Law of Ukraine “On Mandatory State Social Unemployment Insurance” by defining amounts of fees to the respective funds and introducing amendments to some legislative acts in order to bring them in correspondence with the provisions of the above Laws.

The Law sets the following amounts of fees for mandatory state social insurance:
1) against temporary disability and expenses related to birth and funeral:
- for the employers – 2.9 per cent of actual expenses for remuneration of labor of hired employees, including expenses for basic and additional salary, other encouraging and compensation payments, which are defined according to normative legal acts adopted pursuant to the Law of Ukraine “On Remuneration of Labor” and shall be levied by personal income tax;
- for the employers – at enterprises and in public organizations of disabled, where the quantity of disabled exceeds 50 per cent of total quantity of employees provided the fund for remuneration of labor of such disabled exceeds 25 per cent of expenses for remuneration of labor, - separately 0.7 per cent of actual expenses for remuneration of labor of hired employees-disabled and 2.9 per cent of actual expenses for remuneration of labor of the other employees, including expenses for payment of basic and additional salary, other encouraging and compensation payments, also in form in kind, which are defined according to normative legal acts adopted pursuant to the Law of Ukraine “On Remuneration of Labor” and shall be levied by personal income tax;
- for the employers – at enterprises and in organizations of UTOG and UTOS associations – 0.5 per cent of actual expenses for remuneration of labor of hired employees, including expenses for basic and additional salary, other encouraging and compensation payments, also in form in kind, which are defined according to normative legal acts adopted pursuant to the Law of Ukraine “On Remuneration of Labor” and shall be levied by personal income tax;
- for the employees – from the amount of remuneration of labor, including basic and additional salary,  as well as other encouraging and compensation payments, also in form in kind, which shall be levied by personal income tax:
a) 0.25 per cent – for the employees-disabled who work at UTOG and UTOS enterprises and in organizations;
b) 0.5 per cent – for the employees whose salary does not exceed minimum living wage set for able to work person;
c) 1.0 per cent – for the employees whose salary exceeds minimum living wage set for able to work person;
2) for mandatory state social unemployment insurance:
- for the employers – 1.6 per cent of actual expenses for remuneration of labor of hired employees, including expenses for basic and additional salary, other encouraging and compensation payments, also in form in kind, which are defined according to normative legal acts adopted pursuant to the Law of Ukraine “On Remuneration of Labor” and shall be levied by personal income tax;
- for the employees – 0.5 per cent from the amount of remuneration of labor, including basic and additional salary, as well as other encouraging and compensation payments, also in form in kind, which shall be levied by personal income tax:
- at enterprises and in organizations of public organizations of disabled, where the quantity of disabled exceeds 50 per cent of total quantity of employees provided the fund for remuneration of labor of such disabled exceeds 25 per cent of expenses for remuneration of labor, the employers shall be exempted from fees in part of expenses for remuneration of labor of hired employees-disabled;
- employers of UTOG and UTOS enterprises and organizations shall be exempted from payment of fees;
3) for the persons who participate in mandatory state social insurance on a voluntary basis, provide themselves with job independently, natural persons – subjects of entrepreneurial activity, the persons who do works (render services) according to civil legal agreements, as well as Ukrainian citizens who work outside Ukraine and are not insured in the system of mandatory state social insurance of receiving state, - 5.5 per cent of taxable income (profit), including:
- 3.4 per cent – for mandatory state social insurance against temporary disability and expenses for birth and funeral;
- 2.1 per cent - for mandatory state social unemployment insurance.

The first five days of temporary disability due to disease or injury not related to industrial accident shall be paid by the owner or authorized by him body from the funds of enterprise, establishment or organization at the place of work according to the procedure set by the Cabinet of Ministers of Ukraine. Temporary disability aid due to disease or injury not related to industrial accident shall be paid to insurants by the Fund for social insurance of temporary disability starting from the sixths day of disability for the whole period until recovery or establishment of disability by medical social expert commission (MSEC).

Following from the possibilities of Mandatory State Social Unemployment Insurance Fund of Ukraine, the Law sets that for some categories of persons defined by the legislation the state aid shall be paid in amounts not lower than 23% of minimum living wage for able to work person.

Aid for burial regarding all types of mandatory state social insurance shall be set in amount not lower than minimum living wage for able to work person.
Внимание! Информация устарела из-за того, что этот раздел временно не обновляется!


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