The employee was on leave 24 calendar days, so monthly wage for the month was less than the minimum. Should be the USCadditional payment made, taking into accountminimum wage rate?
The most common situation, when the leave allowance was accrued and paid to the employee in the month before the leave, and after returning to work his/her salary for the time worked is less than the amount of the minimum wage. What should be done in this situation?
Referring to the provisions of 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 − the Law № 2464) and Guidelines on the procedure for calculating and payment of the Unified contribution for obligatory state social insurance, approved by order of the Ministry of Finance of Ukraine of 20.04.2015, № 449 (hereinafter − Guidelines № 449).
According to sec.5 of Art.8 of the Law № 2464 the Unified contribution for obligatory state social insurance (hereinafter – the USC) for employers should be established in the amount of 22% to the calculation basis of the USC. If the calculation basis of the USC does not exceed the minimum wage established by law for a month, for which the income is received, the USC is calculated as the product of the minimum wage established by law for a month, for which the income is received, and the USC rates.
However, according to para.8 of sec.III of Guidelines, № 449, a condition for the application of this provision is the employee being in employment relationship full calendar month or labor repayment of all working days of the reporting month.
In this case, even though the employee did not work all the working days of the reporting month, he/she was in an employment relationship with the employer. Therefore, the norm of sec.5 of Art.8 of the Law № 2464 should be applied.
The amounts of leave allowance are to be related to the month for which they are accrued. Therefore, the total employee wages (leave, which are accounted for this month and salary) should be determined in the month when the leave ended. If after return to work after leave, the total amount of accrued wages and the payment of a part of the leave, which falls on the current month, does not exceed the minimum wage, the amount of the USC for that month should be calculated as the product of the minimum wage established by law for a month, for which the income received and the USC rates.
The State Fiscal Service Specialists in the subcategory 301.04.01 ZIR reported that employees at their main job, which after the return to work after any leave (except leave without pay) worked incomplete month in which the total amount of accrued income per month did not exceed the size of the minimum wage, should calculate the amount of the USC as the product of the minimum wage established by law for a month, for which the income was received, and the USC rates in the amount of 22%.
