For mobilized persons, the Unified Social Contribution is not charged for payments. We are talking about the money that the state compensates the mobilized servicemen.
This is the average earnings of workers called up for military service during mobilization. The clarification was provided by the Main Directorate of the Pension Fund in the Chernivtsi region.
The Pension Fund explained how mobilized people pay ERUs
The Pension Fund explained that a mobilized person is simultaneously in labor relations with enterprises, institutions and organizations, and is also registered in a military unit.
Therefore, in the report on the Unified Social Contribution, the amounts of the average salary and calendar days of work of persons called up for military service are indicated taking into account the following:
- in table 5 of Appendix 4 of order No. 454 – the date of mobilization is not indicated ;
- in table 6 of Appendix 4 to order No. 454 – information about a person is reflected with the obligatory indication of details:
- 11 “Month and year for which the accrual was made”;
- 15 “Number of calendar days stay in labor/civil relations during the reporting month”;
- 17 “Total amount of accrued wages/income (total since the beginning of the reporting month)”.
- details 18 and 19 – not filled in.
What is known about the payment of ERUs mobilized
- The State Tax Service of Ukraine explained that employers may not pay the Unified Social Contribution for employees mobilized for military service in the Armed Forces of Ukraine during the war.
- After March 15, 2022, adjustments were made on the collection and accounting of ERUs to the law on amendments to the tax code of Ukraine regarding the validity of the norms for the period of martial law.
- It is worth remembering that from October 1, 2022, the minimum wage will increase to UAH 6,700 per month. That is, the ERUs will grow to UAH 1,474.
