LAW OF UKRAINE

of March 2, 2015 No. 219-VIII

About modification of the Section VIII "Final and transitional provisions "of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" concerning reduction of load of the salary fund

The Verkhovna Rada of Ukraine decides:

I. Make to the section VIII "Final and transitional provisions" of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (Sheets of the Verkhovna Rada of Ukraine, 2011, No. 2-3, of Art. 11; 2014, No. 44, Art. 2040) following changes:

1. No. 1669-VII to consider Item 9-3 in edition of the Law of Ukraine of September 2, 2014 Item 9-4.

2. Add with Item 9-5 of the following content:

"9-5. Till December 31, 2015 in case of salary accrual (income) to physical persons and/or when charging remuneration under civil agreements, temporary disability benefits and maternity allowances the size of single fee established by part five and the paragraph the second parts six of article 8 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" is applied to the payers of single fee specified in paragraphs the second, the third, fourth and seventh Item of 1 part one of article 4 of this Law with decreasing coefficient (further - coefficient) if the payer satisfies at the same time following conditions:

a) accrual base of single fee counting on one insured person in month under report (further - BN (зл) increased by 20 and more percent on comparison with average monthly accrual base of single fee of the payer for 2014 counting on one insured person (further - SMBN (зл) 2014);

b) after application of coefficient the average payment on one insured person in month under report (further - the joint venture (зл) of m) will constitute at least average monthly payment on one insured face of the payer for 2014 (further - SMP (зл) 2014);

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