Publication date: 13.05.2024
active and purposeful military lawyer with more than 4 years of experience
Payment of courses to employees and calculation of a single contribution: clarification of DPS
QUESTION
Is the basis for calculating the single contribution the funds paid by the employer for the training of employees in driver's and foreign language courses?
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ANSWER
The legal and organizational principles for ensuring the collection and accounting of the single contribution, the conditions, the procedure for calculation and payment, the powers of the body that carries out the collection and accounting are defined by the Law of Ukraine dated July 8, 2010 No. 2464-VI "On the collection and accounting of the single contribution for general conditions" compulsory state social insurance" as amended (hereinafter - Law No. 2464).
According to Clause 1 of the first part of Article 4 of Law No. 2464, the payers of the single contribution to mandatory state social insurance (hereinafter - the single contribution) are employers, in particular enterprises, institutions and organizations, other legal entities formed in accordance with the legislation of Ukraine, regardless of form of ownership, type of activity and management, which use the labor of natural persons under the terms of an employment contract (contract) or under other conditions provided for by law, or under civil law contracts (except for a civil law contract concluded with the FOP, if the work performed (provided services) correspond to the types of activities, according to information from the Unified State Register of Legal Entities, Individuals — Entrepreneurs and Public Organizations), including branches, representative offices, branches and other separate subdivisions of the specified enterprises, institutions and organizations, other legal entities that have a separate balance sheet and conduct settlements with insured persons independently.The basis for calculating a single contribution for enterprises, institutions and organizations that use the labor of individuals under the terms of an employment contract (contract) or under other conditions provided for by law, in accordance with paragraph 1 of the first part of Article 7 of Law No. 2464, is the amount charged to each insured person wages by types of payments, which include basic and additional wages, other incentive and compensatory payments, including in kind, determined in accordance with the Law of Ukraine dated March 24, 1995 No. 108/95-BP "On wages", and the amount of remuneration to natural persons for the performance of works (provision of services) under civil law contracts.
The List of types of payments made at the expense of employers' funds, for which a single contribution is not charged, approved by Resolution No. 1170 of the Cabinet of Ministers of Ukraine dated December 22, 2010 (hereinafter - List No. 1170), includes, in particular:
• costs for personnel training and retraining (except for the amount of wages, which is kept at the main place of work of employees, for the time of their training with a break from production in the system of professional development and personnel retraining), namely: costs for paying for the training of employees in higher educational institutions and institutions of professional development, professional training and retraining of personnel (Item 9, Chapter II of List No. 1170);
• expenses for paid training of employees and their family members, not related to production necessity, in accordance with the contract between the enterprise and the educational institution (clause 11, chapter II of List No. 1170).Therefore, the funds paid by the employer for the training of employees on driver's courses and foreign language courses are not included in the wage fund and are not the basis for calculating a single contribution.
