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December 28, 2014
the Parliament adopted the State Budget of Ukraine for 2015 and a number of
laws governing the budget, tax, labor, pension and other legislation. Approved
changes have a significant impact on the development of the pension system
of Ukraine.
1. The Law of Ukraine № 76-VIII "On amendments and ceasing invalid
some legislative acts of Ukraine":
- Resizes 'special' pensions;
- Abolish early retirement for 1.5 years until retirement age;
- Provides that certain types of allowances and increases to pensions
established by the Cabinet of Ministers of Ukraine;
2. The Law of Ukraine № 80-VIII "On the State Budget of Ukraine for
2015":
- Approve the subsistence level and minimum wages for 2015;
- Entitles the Cabinet of Ministers of Ukraine to establish the size of
individual social benefits.
3. The Law of Ukraine № 71-VIII "On Amendments to the Tax Code of
Ukraine and some other legislative acts of Ukraine on tax reform":
- Changes the threshold for taxation "large" pensions;
- Establishes a new procedure for payment of mandatory state social
insurance (when buying foreign currency, in marking jewelry and household
items).
4. The Law of Ukraine № 77-VIII "On Amendments to Certain Legislative
Acts of Ukraine on the reform of compulsory state social insurance and
legalization payroll":
- Combines funds of compulsory state social insurance due to temporary
disability and accident at work and occupational diseases;
- Sets new conditions for calculation and payment of a single fee for
obligatory state pension insurance.
Changing the size of "special" pensions
From 1 January 2015 the appointment of pensions in such categories of
pensioners, prosecutors, civil servants, judges, MPs, officials of local
governments, the percentage of wages, which is taken for calculation of pension
is reduced from 70 to 60.
In the appointment of pensions according to the law "On the
scientific and technical activities" percentage of wages, which is taken
for calculation of pension, reduced from 80 to 60.
Provided that the pensioner any "special" categories disqualified
from receiving "special" pensions in cases of corruption (dismissal
from work due to a conviction for an intentional crime, using his official
position or for administrative prosecution for offenses related to corruption).
Recalculation of "special" pensions will no longer be carried out
every time when increase the earnings of employees. The procedure of
recalculations of pensions will be determined by the Cabinet of Ministers of
Ukraine.
Terminated early retirement due to redundancy and
for health
From 1 January 2015 abolished the possibility of early retirement for a
year and a half before reaching retirement age, if a person is dismissed due to
redundancy or for health reasons. Pensions granted in advance before 1 January
2015, will be paid in the future.
The Cabinet of Ministers of Ukraine determines
the size of pensions, allowances, promotions Chernobyl survivors and children
of war, as well as the indexation of pensions
The minimum pension for Chernobyl invalids, additional pension for the
damage caused to health as a result of the accident at the Chernobyl nuclear
power plant, the size of compensation to the families for the loss of the
breadwinner of the Chernobyl disaster are established by the Cabinet of
Ministers of Ukraine.
A similar right is granted to the
Cabinet and to determine the size of the increase of the children of war.
At present, the size of these payments established by the Resolution of the
Cabinet of Ministers of Ukraine dated November 23, 2011 № 1210 and December 28,
2011 № 1381.
Law on State Budget of Ukraine for 2015 reaffirmed the right of the Cabinet
of Ministers of Ukraine to establish the size of individual social benefits,
including victims of the Chernobyl disaster, children of war, the military and
certain other categories of citizens.
In addition, according to the State Budget, the Cabinet of Ministers of
Ukraine shall approve a special procedure for indexation of pensions in 2015.
Living wage and
minimum wage in 2015, UAH.
Type of social guarantees
|
since 1 January
|
since 1 December
|
The subsistence minimum
per person per month
|
1176
|
1330
|
Children
under 6 years
|
1032
|
1167
|
Children
aged 6 to 18 years
|
1286
|
1455
|
For the working
population
|
1218
|
1378
|
For persons
unable to work
|
949
|
1074
|
Minimum Wage
|
1218
|
1378
|
For retirees, this means that with the December 1, 2015 recalculated
pensions and allowances and promotions to them, based on the amount of UAH
1,074.
Amounts more than three
times the minimum wage will be taxed
According to the legislation, which was effective until January 1, 2015,
subject to the amount of taxable pension of more than 10 thousand hryvnia, in
terms of such excess.
Since January 1 of this year amended article 164 of the Tax Code, and is
now subject to tax pensions that exceed three times the minimum wage (3654
UAH.), in the part of the excess at the rate of 15%. For example, if the
pension is 4100 UAH., the taxable only 446 UAH. - the part that exceeds the
limit of 3654 USD.
If the amount exceeds the three minimum wages for more than 10 times the
minimum wage, the tax rate increases to 20%.
Taxation of pensions is implemented by the Pension Fund of Ukraine in the
automatic mode.
Changes regarding the
collection on obligatory state pension insurance (currency, jewelry)
Collection on obligatory state pension insurance was introduced in Ukraine
in 1998
From 1 January 2015 entered into force new rules for the collection when
buying foreign currency.
Fee rate increased from 0.5% to 2%, it paid only individuals who buy
foreign currency in cash.
As from 1 January 2015 instead of collecting from the sale of jewelry made
of gold, platinum and precious stones in Ukraine introduced fee for branding
jewelry and household goods state hallmark on state enterprises assay control.
The fee - 10% of basic precious metals (gold, silver, platinum, palladium),
based on the weight of the pure metal. The amount is determined at the official
rate of precious metals at the time when the product is supplied to the
branding.
Inspections regulatory
bodies - with the approval of Cabinet of Ministers or at the request of the
enterprise
Legislation, which came into force on 1 January
2015, extended the moratorium on checking supervisory bodies of enterprises,
institutions and organizations, individuals - entrepreneurs. In 2015 and 2016
they will be carried out with the approval of the Cabinet of Ministers of
Ukraine or at the request of the enterprise to its inspection.
Changes
in the calculation of a single fee for obligatory state pension insurance
On January 1, 2015 held
significant changes in the legislation to pay a single fee, aimed at
deshadowing labor market and the legalization of wages.
In particular:
- There charging a single
fee for each insured person;
- Enter the minimum fee per
month for employees;
- Enter the reduction factor
of the size of a single fee for salaried persons in the main place of work for
employers who increase wages.
Explanations on calculation
and payment of a single fee provides State Fiscal Service of Ukraine.
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