The President of Ukraine has signed a decree setting a benchmark for the minimum level of remuneration of healthcare professional: at least UAH 13.5 thousand for care staff and at least UAH 20 thousand for medical staff. The Head of State said this during the celebrations on the occasion of the Medical Worker Day, which took place in the courtyard of the Mariyinsky Palace in Kyiv.
Volodymyr Zelenskyi has stressed that the state should take care of medical workers not only once a year, but every day. According to him, it is necessary to compensate for the lack of proper attention to medicine for many years and to value doctors as a national treasure.
To achieve this goal, the President has identified two main priorities: first, quality infrastructure and appropriate conditions for the work of physicians; second, decent motivation, provision, conditions and guarantees for healthcare professionals.
The head of state has reminded that the Ukrainian government is gradually increasing the salaries of medical workers, but new mechanisms and resources need to be found until the level of salaries becomes fair.
According to the President, all necessary decisions will be made together with the government and the parliament to increase the overall health care budget and increase the tariffs of medical guarantee programs accordingly. And so that doctors can defend the right to decent pay to the employer, and collective agreements establish a fair formula for payments.
Volodymyr Zelenskyi has also called on local authorities as owners of medical institutions to ensure a fair distribution of funds and not to allow a large gap in the salaries of hospital head and other medical workers.
In addition, the President has informed that the Verkhovna Rada adopted a law initiated by him on expanded neonatal screening in Ukraine.
The Ministry of Finance of Ukraine has published on its website a draft resolution of the Cabinet of Ministers “On Amendments to the Procedure for Submission of Financial Statements” (hereinafter – the draft resolution).
The document amends the Procedure for Submission of Financial Statements, approved by Resolution of the Cabinet of Ministers No. 419 of February 28, 2000, to bring its norms in line with the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” and the Tax Code of Ukraine (hereinafter – the Tax Code).
The amendments, in particular, provide for the extension of the submission of interim financial statements and annual financial statements and improve the provisions for the submission of a single electronic format of annual financial statements for 2020 and interim financial statements for 2021, based on taxonomy of financial statements according to international financial reporting standards.
It is proposed that enterprises belonging to micro, small enterprises, non-entrepreneurial companies and enterprises that keep simplified accounting of income and expenses in accordance with tax legislation, submit annual financial statements to the relevant authorities (except Treasury) no later than February 28 of the year following the reporting one.
Enterprises that are required to disclose annual financial statements submit to the statistical authorities and tax authorities a report on the financial condition (balance sheet) and a profit and loss statement and other comprehensive income (statement of financial performance) (except consolidated) using the automated system “Unified electronic reporting window” for the reporting year not later than February 28 of the following reporting year, for the I quarter, the first half of the year, nine months – not later than the 30th day of the month following the reporting quarter.
Entities that apply International Financial Reporting Standards, submit annual financial statements and annual consolidated financial statements based on the taxonomy of financial statements together with the relevant audit reports to the financial reporting center no later than June 1 of the year following the reporting year.
Enterprises belonging to medium-sized enterprises submit annual financial statements and annual consolidated financial statements to the relevant bodies (except for Treasury bodies) no later than June 1 of the year following the reporting one.
Interim financial statements (I quarter, first half of the year, nine months), in addition to the consolidated, are submitted by enterprises to the relevant authorities (except for the Treasury) no later than the 30th day of the month following the reporting quarter.
Interim (I quarter, first half, nine months) or annual financial statements are submitted by enterprises to the tax authorities within the time limits provided by the Tax Code.
Enterprises that are required by law to submit financial statements in a single electronic format to the center of financial reporting, submit annual financial statements and annual consolidated financial statements for 2020, interim financial statements for 2021 (I quarter, first half, nine months), compiled on the basis of the taxonomy of financial statements in accordance with international financial reporting standards, to the center for collecting financial statements in electronic format no later than December 31, 2021.
It is assumed that the resolution comes into force from the date of its publication, except for para. 6 item 2 of the amendments approved by this resolution (concerning the submission of interim financial statements), which enters into force on January 1, 2022.
The Ministry of Finance of Ukraine proposes to amend the Procedure for registration of single contribution payers for compulsory state social insurance and the Regulations on the register of insurers, which were approved by Order of the Ministry of Finance No. 1162 of November 24, 2014.
The relevant draft order of the Ministry of Finance “On approval of Amendments to the Procedure for registration of single contribution payers for compulsory state social insurance and Regulations on the register of insurers” (hereinafter – the draft order) is published on the official website of the Ministry.
Most of the changes are of a cosmetic exercise: in the documents, the name of the State Fiscal Service regulatory body is changed to the State Tax Service.
Norms on the registration of payers of the single social contribution (hereinafter – SSC) in the supervisory authorities are also adjusted. It is specified that the procedures for registration of SSC payers are performed by the controlling bodies of the State Tax Service (hereinafter – STS), defined in paragraph 41.1.1 of the Tax Code, and state tax inspections, which are structural units of controlling bodies and defined in item 41.3 of the Tax Code.
At the same time, if the state tax inspections (hereinafter – STI) are not formed within the controlling body, the procedures of accounting for SSC payers carried out by the STI in accordance with this Procedure shall be performed by such controlling body. The relevant rules are specified in the updated paragraph 1 of Chapter VI of the Procedure.
In addition, the Regulations will specify that the register of insurers includes, in particular, the following information:
- the main type of economic activity for which the occupational risk class is assigned (for the period up to January 1, 2016);
- tax number or series (if available) and ID number (for individuals who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's account card and have officially notified the relevant controlling body and have a mark in the passport).
The State Tax Service of Ukraine has reminded about the deduction of SSC from the cost of the vouchers provided by the enterprise (employer) to the employee free of charge.
In accordance with item 1 of chapter 1 of Art. 7 of the Law of Ukraine “On collection and accounting of a single social contribution to the obligatory state social insurance” No. 2464-VІ of July 8, 2010 basis for accrual of SSC for enterprises, institutions and organizations that use the work of individuals under an employment contract or under other conditions provided by law, is the amount of salary accrued to each insured person by types of payments, which include basic and additional salaries, other incentive and compensation payments, including in kind, determined in accordance with the Law of Ukraine “On Remuneration", and the amount of remuneration of the individual for the performance of works (provision of services) under civil law contracts.
The definition of types of payments related to the basic, additional salary and other incentive and compensation payments, when calculating the SSC is established by the Instruction on salary statistics, approved by Order of the State Statistics Committee No. 5 of January 13, 2004 (hereinafter – Instruction No. 5).
Subitem 2.3.4 of item 2.3 of chapter 2 of Instruction No. 5 stipulates that the cost of vouchers for employees and their families for treatment and recreation, excursions or the amount of compensation issued instead of vouchers at the expense of the enterprise (except in cases specified in item 3.2 of chapter 3 of Instruction No. 5) are included in payroll as part of other incentive and compensation payments.
Therefore, the cost of the voucher provided by the enterprise (employer) to the employee is the basis for accrual of SSC.
