Publication date: 04.06.2024
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An accident at work: whether to charge the ESR
1. Introduction
Accidents at work can have serious consequences for the health of employees and the financial condition of the enterprise. One of the important aspects of solving such cases is the issue of calculating the single social contribution (SSC). In this article, we will consider whether it is necessary to calculate the ESU in the event of an accident at work, what legal bases govern this issue, and how to calculate it correctly.
2. Legislative framework
2.1. Basic normative acts
The issue of calculation of the ESU in the event of an accident at work is regulated by the following normative acts:
Law of Ukraine "On mandatory state social insurance".
The Law of Ukraine "On collection and accounting of a single social contribution for mandatory state social insurance".
Labor Code of Ukraine.
Resolution of the Cabinet of Ministers of Ukraine "On approval of the Procedure for investigating and recording accidents, occupational diseases and accidents at work".
2.2. Substantive provisions
Legislation determines the procedure for calculating the ESS for payments related to accidents at work, as well as the employer's obligations to ensure social protection of employees.
3. Accumulation of social insurance in case of an accident at work
3.1. Payments related to an accident
In the event of an accident at work, the following types of benefits may be provided to the employee:
Assistance in connection with temporary incapacity for work.
One-time assistance in case of permanent disability or death of the employee.
Reimbursement of treatment and rehabilitation costs.3.2. Is EUV calculated on payments
According to the current legislation, the EUV is calculated on all payments included in the wage fund. However, benefits provided in connection with an accident at work have their own characteristics.
Allowance for temporary incapacity for work: This payment does not include SES, as it is financed by the Social Insurance Fund.
One-time benefit in the event of permanent disability or death of an employee: This payment is also not subject to calculation of the ESS, as it is compensatory and is not included in the wage fund.
Reimbursement of treatment and rehabilitation costs: These payments are not subject to the assessment of EUV as they are earmarked compensations.
4. Procedure for calculation of EUV
4.1. General rules
For all payments, which are subject to the calculation of the ESS, the employer is obliged to comply with the general rules for the calculation and payment of the ESS, defined by the legislation. This includes timely billing, reporting and payment of contributions.
4.2. Payments that do not require calculation of EUV
If the payments are not subject to the calculation of EUV, the employer must clearly define them in the internal documentation of the enterprise and provide appropriate documentary evidence, in particular, accident investigation reports and documents confirming the costs of treatment or rehabilitation.
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