STI in Uzhgorod informs that under the current legal framework, the rate of the single contribution for obligatory state social insurance for private entrepreneurs – STS taxpayers is 34.7 percent of the amount determined by such taxpayers individually, unless the agreement on voluntary participation in the obligatory social insurance system is concluded and other interest rate is determined. The amount of the Single Contribution may not be less than the minimum amount of insurance premium for each person.
The minimum premium for subjects, that have chosen simplified taxation system, is defined as the product of the minimum wage and the rate of the Single Contribution, that is 34.7 per cent.
Between January and November 2013, the minimum wage was 1,147 UAH, accordingly the minimum premium was 398.1 UAH. Since in December 1, 2013, the minimum wage will increase to 1218 UAH, the amount of the minimum insurance premium will increase to 422.65 UAH.
Залишити відгук
You must be logged in to post a comment.