Should decreasing coefficient of Unified social contribution (USC) be applied to payments accrued in current month for previous and future periods?
The procedure and conditions for the application of decreasing coefficient determined by para.9-5 of Sec. VIII of the Law of Ukraine “On collection and accounting of the unified contribution for obligatory state social insurance” № 2464 (hereinafter - the Law №2464) to 31.12.2015. Thus, the mentioned above paragraph provides for that the decreasing coefficient should be applied when the salary (incomes) accounting to individuals and/or when the accrual of remuneration under civil law contracts, allowances for temporary disability and maternity benefits subject to compliance with the requirements established by this paragraph.
In other words, the legislator does not apportion for what months (for previous in current, or for future in current month) the accruals are implemented in current month. The mentioned paragraph provides for the application of coefficient on the basis of salary accounting and allowances for temporary disability in current month.
According to sub-paragraph 5 of para.3 of Sec. IV of the Regulations of Procedure of accruing and payment of the unified contribution for obligatory state social insurance, approved by the Ministry of Finance of Ukraine of 20.04.2015, № 449, determination of types of payments that relate to basic, additional salary and other incentive and compensation payments, when the calculation of the USC is provided for by the Regulations on wage statistics, approved by the State Statistics Committee of Ukraine of January 13, 2004, № 5. According to the Regulations, the paid amount of annual vacation is to be included in the payroll budget. Therefore, the application of decreasing coefficient for USC is possible when the accrual of leave allowance amount, subject to the requirements established by para.9-5 of the Law №2464.
Also, it should be noted that on 07.07.2015 the State Fiscal Service of Ukraine gave the explanation on the application of decreasing coefficient by the payers of the Unified Social Contribution. The data from section 2 of Table 1 of Annex 4 – the Report on the USC, where accrued amounts are reflected and which are included in the accrual base of the USC, are included to the algorithm of calculation of the USC accrual base for reporting month.
Thus, the possibility of the application of decreasing coefficient is to be considered when salary accounting (including payment for annual vacation) and allowances for temporary disability, regardless of the month when they are accrued, but when concurrent execution of established conditions on the possibility of the application of decreasing coefficient to the USC amount.
