EXPLANATION OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of October 22, 2013

The list of payments which are performed in cash, on which the single contribution is not assessed

The payments performed in cash at the expense of means of employers on which the single contribution on obligatory national social insurance is not assessed:

1. The social benefits and payments established by the collective agreement (to the workers who are on child care leave before achievement of three-year age by it on the child's birth, to families with minor children, etc.).

2. Lump-sum allowance to the workers retiring according to the legislation and collective agreements (including the monetary assistance to government employees and scientific (scientific and pedagogical) workers), to the military personnel in case of dismissal from military service.

3. Allowances and surcharges to national pensions to the working pensioners.

4. Dismissal wage in case of the termination of the employment contract.

5. Compensations added to workers for calculation delay time in case of dismissal.

6. Traveling expenses, namely: daily allowance (in full), fare, expenses on employment of premises.

The compensation payments and daily allowance paid when moving for work to other area according to the legislation.

7. Payments in the established size to persons which were affected by the Chernobyl catastrophic crash (except allowances and surcharges to the tariff charges (salaries, official pay rates) in sizes, stipulated by the legislation, for work in the territories of radioactive pollution, payment of the additional vacations granted according to the Law of Ukraine "About the status and social protection of the citizens who were injured owing to the Chernobyl catastrophic crash").

8. Compensation of moral harm to workers is paid by a court decision.

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