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Якщо база нарахування ЄСВ менша за мінімальну зарплату: чергове роз'яснення ДФС - iLaw

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23 сентября 2017

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Погода в Киеве:
Курс валют НБУ: 1$ = 24,95 UAH

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Четверг, 03 Декабрь 2015 12:55

Якщо база нарахування ЄСВ менша за мінімальну зарплату: чергове роз'яснення ДФС

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Податківці нагадали, що у випадку, коли база нарахування ЄСВ (крім винагороди за цивільно-правовими договорами) не перевищує розмір мінімальної заробітної плати, встановленої законом на місяць, за який нараховується заробітна плата (дохід), сума ЄСВ розраховується як добуток розміру мінзарплати та ставки ЄСВ, встановленої для відповідної категорії платника. Такі зміни діють з 1 січня 2015 року згідно із Законом від 28.12.2014 р. № 77-VII.

У листі від 29.10.2015 р № 23026/6 / 99-99-17-03-07-15 податківці наголосили, що умовою застосування зазначеної норми є перебування найманого працівника у трудових відносинах повний календарний місяць. Тобто початок трудових відносин має збігатися з першим числом місяця та відсутній факт звільнення застрахованої особи у звітному періоді.


Вказане поширюється і на ситуацію, коли працівника було прийнято на основне місце роботи в перший робочий день місяця, який не збігається з першим числом календарного місяця. Оскільки такий працівник відпрацював повністю всі робочі дні в цьому місяці, підприємство нараховує ЄСВ виходячи із законодавчо встановленого розміру мінімальної заробітної плати на місяць, за який нараховується заробітна плата (дохід), і ставки ЄСВ, встановленої для відповідної категорії платника.

 

Джерело : iLaw

Прочитано 807 раз Последнее изменение Четверг, 03 Декабрь 2015 13:01

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