The Law of Ukraine “On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine concerning ensuring of balance of budget revenues in 2016” of 24.12.2015 № 909-VIII came into force on 01.01.2016 making fundamental changes in the USC administration.
Now, firstly, it is not required to withhold the Unified Social Contribution (hereinafter - USC) from individual incomes (in particular, from salaries, sick pays, maternity benefits, remuneration for work or services under civil law contracts (hereinafter - CLC), accrued from 01.01.2016.
Secondly, a single rate of USC accrual in the amount of 22% is set for all entities that are subject to USC (salaries, sick pays, maternity benefits, remuneration under CLC, cash collateral), and for all policy holders. Thus, the class of professional risk of production of the USC payer according to his/her main economic activity is cancelled.
The exception is the USC accrual on:
ü salaries, sick pays, maternity benefits of disabled employees – the rate is 8.41%;
ü salaries, sick pays, maternity benefits of disabled employees, who work in companies and organizations of public organizations of disabled people, assuming that the number of disabled people is not less than 50% of the total number of employees and the wage fund of the disabled is not less than 25% of expenses amount on payment - 5.5%;
ü salaries, sick pays, maternity benefits, remuneration under CLC of all individuals employed in companies and organizations of all-Ukrainian public organizations of disabled people, in particular, associations of Ukrainian Society of the Deaf (UkSD) and Ukrainian Society of the Blind (UkSB), assuming that the number of disabled people is not less than 50% of the total number of employees and the wage fund of the disabled is not less than 25% of expenses amount on payment - 5.3%;
From 01.01.2016, the coefficient for reduction of unified contribution rate is cancelled.
Thirdly, the maximum value of USC accrual base was increased from 17 to 25 of living wages for able-bodied people, on which the unified contribution to be accrued (para.4 of sec.1 of Art.1 of the Law of Ukraine “On collection and accounting of the unified contribution for obligatory state social insurance” of 08.07.2010 № 2464-VI, hereinafter - the Law on USC).
Therefore, taking into account the provisions of the Law of Ukraine “On the State Budget of Ukraine for 2016” of 25.12.2015 № 928-VIII, the maximum amount of wages, from which the USC is paid, is as follows:
- during the period of 01.01.2016 to 30.04.2016 – UAH 34 450;
- during the period of 01.05.2016 to 30.11.2016 – UAH 36 250;
- during the period of 01.12.2016 to 31.12.2016 - UAH 38 750.
Note that paragraphs 9-2 of section VIII of the Law on USC indicates that the application of penalties and enforcement measures are suspended for the unified contribution payers called up for military service due to mobilization or involved in the performance of duties on mobilization according to positions provided for by war establishment, and for the whole period of their military service. Consequently, there are no any penalties and fines.
The ground for such suspension is a copy of a military ID card or a copy of a document issued by the relevant government authority, indicating details of the call up of such a person for the military service due to mobilization, for special period, and which is to be submitted to a fiscal authority by the government authority within 10 days after his mobilization.
