The abstract provides information on the preparation of data on personal income taxation

The abstract provides information on the preparation of data on personal income taxation

Other incentive and compensation payments include:

Payment of downtime is not the fault of the employee.

Amounts paid to employees who are on leave at the initiative of the administration with partial retention of wages.

Amounts paid to workers who took part in the strikes.

Allowances and surcharges not provided by law and exceeding the amounts established by applicable law.

Remuneration based on the results of work for the year.

Remuneration (interest allowances) for years of service, length of service (allowance for length of service in the specialty at the enterprise), not provided by law, and in excess of the amounts established by applicable law.

Rewards for discoveries, inventions and innovation proposals.

Prizes for promotion of invention and rationalization, for creation, development and introduction of new equipment, for commissioning on time and ahead of schedule of production facilities and construction sites, for timely delivery of products for export, etc.;

Bonuses paid in the prescribed manner under special bonus systems, including:

creation, organization of production and manufacture of new consumer goods; collection and delivery of certain types of production waste for their secondary use (for collection and delivery of used and damaged abrasive tools, hard alloy waste, etc.); for timely delivery, return and reuse of wooden, glass and cardboard containers; for collection, sorting, storage and delivery of secondary raw materials; for reduction of time of stay of cars under loading and unloading, their compacted loading, increase of a level of routing of transportation of freights on the railway; other bonuses paid in accordance with special government decisions.

One-time incentives (for example, individual employees for performing particularly important production tasks, incentives for anniversaries and anniversaries in both cash and in kind).

Payments of increased (differentiated) wages to those who work in areas of radioactive contamination, payment of additional leave, payment of the difference between earnings when transferred to a lower-paid job, the cost of maintaining the average wage upon dismissal in connection with resettlement , compensation forced downtime, conducted to the Law of Ukraine "On the status and social protection of citizens affected by the Chernobyl disaster"…

Material assistance (health, environmental and other payments).

The amount of labor and social benefits provided by the company to employees:

payment of additional leave (more than provided by law) leave, including for women raising children; surcharges and supplements to state pensions for working pensioners; payment for education of children of employees of the enterprise in educational institutions; the cost of vouchers for treatment and rest or the amount of compensation issued in lieu of vouchers; excursions and trips; reduction in the cost of food for employees both in cash and by cashless payments in canteens, cafeterias, clinics; costs for the improvement of horticultural societies (construction of roads, energy and water supply, drainage and other general costs), construction of garages; other payments of an individual nature (payment for an apartment and rented accommodation other than dormitories, food and non-food items, including barter goods, productive orders, travel tickets, subscriptions to newspapers and magazines, prosthetics, payment of the difference in fuel prices or the amount of compensation to employees for the cost of fuel issued in cases not provided by applicable law, etc.); amounts of profit directed to the purchase of shares (for employees); funds are directed to the redemption of property of the enterprise by members of the labor collective at the expense of the enterprise (or funds borrowed from banks, from the beginning of its repayment) from the moment of their personification; costs in the amount of insurance premiums of enterprises related to voluntary insurance of employees (accidents, unemployment, etc.), if the insurance contract provides for the payment of a stipulated amount to the insured individual, regardless of the insured event at the end of the insurance contract. In this case, these amounts are included in the payroll in the month in which the recalculation of the insurance company.

Features of vacation accounting

The legislation of Ukraine establishes the following types of leave:

1) annual leave:

basic leave; additional leave for work with harmful and difficult working conditions; additional leave for the special nature of work; other additional leave provided by law;

2) additional leave in connection with studies;

3) creative leave;

4) social leave:

maternity leave; leave to care for a child until he or she reaches the age of three; additional leave for employees who have children;

5) unpaid leave.

Legislation, collective agreement, contract and employment contract may establish other types of leave.

The duration of leave is determined by the Law of Ukraine "About vacations" other laws and regulations of Ukraine and regardless of the regimes and schedules is calculated in calendar days.

Holidays and non-working days (Article 73 of the Labor Code of Ukraine) are not taken into account when determining the duration of leave.


Personal income taxation: data preparation. Abstract

The abstract provides information on the preparation of data on personal income taxation

According to the Law of Ukraine No. 889 in matters of personal income taxation from 1.01. In 2004, a number of significant changes were made.

1. Fixed tax rates are set (there will be no progressive scale of tax rates):

transition period -from 01.01. 2004 to 01.01. 2007 – rate 13% (Article 22). further from 01.01. 2007 – rate 15% (Article 22).

Other rates are provided for compare and contrast essay now 123helpme certain types of income:

for interest on deposits – 5% (from 01.01.2005) (Article 9). for inheritance (depending on family kinship) – 0%, 5% or 13% (from 01.01.2005) (Article 13). from transactions for the sale of real estate, if the property was purchased before 01.01. 2004 – 1% (if the area is up to 100 sq. M.) Or 5% (if the area is more than 100 sq. M.) In case of acquisition of property after 01.01. In 2004, its sale is taxed on net income (the difference between revenue and expenses) at a rate of 13% from 1.01. 05. income from the sale of movable property – 13%.

If a car, motorcycle, scooter or motor boat with a notarized certificate is sold and a state duty is paid, the tax is not withheld (Article 12):

dividends -13% (Article 9) from 1.01. 04. winnings, prizes – 13% (for non-residents – double the rate -26%) (Article 9). gifts – 5% (from 01.01.2005) (Article 14).

If the salary is paid in non-monetary form (gifts, vouchers) or there are overspent funds that are provided under the report or on a business trip and not returned within the prescribed period – to the tax base apply a factor of 1.149 (Article 3).

2. The distinction between the place of work on the main and non-main has been eliminated.

Income in the form of monthly earnings is taxed at a flat rate, regardless of the place of receipt (Article 7).

3. Introduced the concept of tax agent (Article 1) – a legal entity (including branches, separate units) or an individual and non-resident (its representative office), which are required to accrue, withhold and transfer tax on behalf of and for taxpayer’s account, keep records, file reports and be liable for violations of the law (enterprises, entrepreneurs, notaries). The tax agent is responsible (Article 20) for incorrect tax assessment or transfer.

4. Extended tax base (Article 4): this is the total monthly taxable income, which consists of wages, additional benefits and other income, which are listed in Art. four.

The tax base, in particular, includes amounts that are excessively spent and not returned on time (according to advance reports). In this case, the payer (citizen) is charged a penalty of 15% of the amount of overspent and non-refundable funds, and if such funds are not returned by the end of the reporting month – such amount is taxed at a rate of thirteen%.

In addition, the tax base includes income of servicemen, law enforcement officers and prosecutors.

St. 4 provides not to include in the tax base some types of income, without deducting social security contributions. fear, in particular:

alimony. amounts for training of its employees (Article 6 limits these amounts in the amount of living min. per able-bodied person, increased by a factor of 1.4 per month – today 510 UAH.). free meals, overalls (in cases provided by law). funds for the treatment of their employees (medical examination, vaccination). for burial (200% of the living min. 1.4 = 1020 UAH), if they are provided by an individual or a charitable organization. income from the sale of secondary raw materials, except scrap metal. the cost of trade union vouchers for rest, rehabilitation and treatment. business trip within the established norms.

5. The monthly taxable income is reduced by the amount of withheld contributions to social insurance funds.

6. Tax benefits are now called social benefits.

Their size will depend on the size of the minimum wage (from 01.12.03 min. Salary -237 UAH.), But the final provisions provide for the application of benefits in the amount of:

2004 – 30% of min. salary (for today – 71 hryvnias. 10 kopecks). 2005 – 50%. 2006 – 80%. 2007 – 100%.

The benefit is applied only to the salary accrued for the month, in the event that this salary will be less than the subsistence level. per able-bodied person, multiplied by the coefficient. 1.4 (UAH 365 * 1.4 = UAH 510), from 1.01. 2004 is expected to live. min UAH 379 (UAH 379 * 1.4 = UAH 530)

Privileges will be enjoyed (Article 6):

in the amount of 100% – all who have s / pl. less than 510 hryvnias, in the amount of 150% – single mothers for children under 18, those who have 3 or more children, widows or widowers, Chornobyl victims of the I and II categories, invalids of the I and II gr. and from childhood, those raising a disabled child, students and pupils. in the amount of 200% – participants in hostilities during World War II.

The taxpayer has the right to apply for the benefit without an application for the main place of work, and if he wishes to receive the benefit in another place – he must apply for the benefit and the refusal for the main.