A female workerof our company, who has been on maternity leave for two years, submits certificate of temporary disability leave due to maternity according to which since 26.06.2015 another maternity leave starts. The wage ratein accordance withstaffing schedule of the female worker is UAH 1808, the average wage per day - UAH 59.39. What should the base for the assessment of USCbe for June?
Terms and procedures of assessment of the Unified social contribution (hereinafter - USC) is determined by the Law of Ukraine “On the collection and accounting of the Unified contribution for obligatory state social insurance” of 08.07.2010, №2464-VI (hereinafter - Law №2464).
According to Art.4, maternity benefit is the subject to the assessment of USC at the rate of 33.2%.
Part 6 of Article 8 of the Law №2464 established: if base for the assessment of USC does not exceed the minimum wage established by law for a month for which the wage (cash collateral, income) is charged, the USC amount should be calculated as the sum of minimum wage established by law for a month, for which the wage (cash collateral, income) and USC rates are charged.
The calculation procedure of maternity benefit, in the period started in June, was established by the calculation Procedure of the average wage (income, cash collateral) to calculate the payments on obligatory state social insurance established by Resolution of the CMU of 26.09.2001, №1266 (hereinafter - Procedure №1266).
In the given example the insured person being on maternity leave did not have earnings in the company. Therefore, her average wage is to be determined on the basis of tariff rate effective on the day of insured event. (para.28 of Procedure №1266).
Considering the fact that the period of maternity leave starts 26 June 2015, the maternity benefit amount for June is 296.95 hryvnia (UAH 59.39*5 days). Thus, in this case the amount of income, on which USC is assessed, is lower than the minimum wage. The female worker does not have other incomes in June (she did not work due to maternity leave). Therefore, the base for the assessment of USC should be the minimum wage established by the law as of 26 June 2015 - UAH 1218.00.
