of April 15, 2013 No. 730/6/99-99-18-15
About application of penalties for payment z/p in the amount of 0,5 from min. payment order
The ministry of the income and charges of Ukraine considered your address of 12.03.2013 about application of penalties for payment z/p in the amount of 0,5 min. z/p, and within competence reports.
Employment relationships of citizens are governed, in particular by the Labor code of Ukraine, the Law of Ukraine of 24.03.95 No. 108/95-BP "About compensation" (further - the Law No. 108) and other regulations on these questions.
According to Art. 2 of the Labor code of Ukraine citizens of Ukraine have right to work, that is to receipt of work with compensation not below the minimum size established by the state, - including the right to free choice of profession, occupation and work that is provided with the state.
Workers exercise right to work by execution of an employment agreement about factory job, in organization, the organization or with physical person.
According to Art. 3 of the Law No. 108 the minimum wage is the legislatively established size of the salary for simple, unskilled labor below which payment for the monthly, hourly regulation of work executed by the worker cannot be made (amount of works).
The minimum wage is the state social guarantee obligatory in all territory of Ukraine for the companies of all patterns of ownership and managing and physical persons using work of hired employees.
The state performs regulation of compensation of employees of the companies of all patterns of ownership, including by establishment of the size of minimum wage (Art. 8 of the Law No. 108 ).
That is, the minimum wage is guaranteed to employees of the companies of all patterns of ownership and managing by the state.
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