Chernivtsi: carry
National PIT remind that according to the labor laws to workers called up for military service during the mobilization, the special period but not exceeding one year, guaranteed saving jobs, post and payment of compensation to the budget amount of average earnings. Compensation espechenyh expenses made by the state budget in the manner specified by the Cabinet and approved by CMU Resolution 04.03.2015r. 105. To compensate the company, institution or organization submits monthly by the 15th of the social protection report on actual expense of middle income workers. SvIT must agree with the district (city) military commissariat who has an employee recruitment for military service. The law stipulates that income earned mobilized workers from the state budget in the form of compensation within the average earnings are not included in the taxable income of the employee, ienot subject to tax on personal income and military training. There is not charged and not charged a single fee of such payments. The order specified entities applied since March. Add, in the case of calculation and payment of agency workers mobilized average salary without reportingto social protection for reimbursement of these costs, the amount of average earnings opodatkovuvatymetsya single contribution tax on personal income and military training in general practice. That income received workers called up for military service during the mobilization in times of crisis, as the sum of the averageearnings and compensation payments from the budget within an average salary should be considered separately because these types of income are different. The amount of funds in the form of wage workers called up for military service during the mobilization, the special period, appears in the form number 1DF income on the basis of "101". A sum compensation gradLat budget within the average earnings of employees called up for military service during the mobilization, the special period, the taxpayer received, appears in the form number 1DF income on the basis of "128". Thus, in case of return the company, organization, institution funds from the state budget within the average pay compensation WORKERivnykiv called up for military service, the taxpayer holds National refund and they said the tax calculation (form 1DF) in the period in which the return is carried out with negative value. More detailed information on this subject can be obtained by reading the letter of DFS Ukraine from 24.04.2015r. 8720 / 6 / 99-99-17-03-03-15. This was reported in the Chernivtsi City CouncilSource: http://artlife.rv.ua/