In Vinnitsa region began to operate the new conditions of use reduction factor when calculating the Single Contribution

From 13 March this year the Law of 02.03.2015r. Number 219, which amended the Law of Ukraine " On the collection and accounting of a single fee for obligatory state social insurance & quot ;. Innovations provide that to 31 December2015 in calculating wages or remuneration for civil contracts, benefits for temporary disability and care related to pregnancy and childbirth size of a single fee reduction factor applied when the payer performed simultaneously the following conditions: base charging a single fee per one deputyperson counted in the reporting month increased by 20 percent or more compared with the average base charging a single fee payer by 2014 the per insured person; after applying the coefficient for the average payment per insured person in the reporting month will be at least average payment per insuredin person by the taxpayer in 2014; the number of insured persons in the reporting month to which the payment does not exceed 200% of the average number of insured persons taxpayer for 2014. Reduction factor is calculated monthly payers alone, according to the established formula. Indicators for 2014 are determined on the basis of submitted reportingand the Single Contribution. If the calculation of the value is less than 0.4, the coefficient of 0.4 is applied. It should be noted that in case of late payment Single Contribution payer loses the right to use step-down ratio. This right is updated with the month in which there was a full repayment of the debt. Distributed Act to any company -forms of property and business owners who use hired people. The exceptions are Single Contribution payers who pay allowance. Individuals who are self-employed or work using other citizens under an employment contract also have the right to apply the reduction factor. Department communeFramework in the PG DFS in Vinnitsa region This was reported in the Vinnytsia Regional State Administration

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