The concept of “insurance period” was introduced by the Law of Ukraine “On Compulsory State Pension Insurance” dated July 9, 2003 No. 1058-IV (hereinafter referred to as Law No. 1058), which came into force on January 1, 2004.
Since that time, the concept of “work experience” has been replaced by the concept of “insurance period” and is one of the main factors influencing the size of a future pension.
The insurance period is understood as the period during which a person or his employer paid insurance contributions to the Pension Fund of Ukraine.
In accordance with Art. 48 Labor Code of Ukraine, clause 1.1. Instructions on the procedure for maintaining work records of employees, approved by order of the Ministry of Labor and Social Policy, the Ministry of Justice, the Ministry of Social Protection of the Population of Ukraine dated July 29, 1993 No. 58, the work record is the main document on the employee’s labor activity.
Work books are kept for all employees working at an enterprise, institution, organization of all forms of ownership or for an individual for more than five days, as well as for freelance workers, provided that they are subject to state social insurance. The work book contains, in particular, information about the work.
But it is worth noting that entries in the work book about the employee’s work activity, confirming his work experience, do not always correspond to his insurance record.
If a person did not work and received unemployment benefits or financial assistance during advanced training, professional training, retraining, etc., such periods are included in the insurance period.
In order for one working month to be included in the insurance period, the amount of contribution to the Pension Fund must be no less than that calculated from the minimum wage, that is, no less than the amount of the minimum insurance contribution.
The period of parental leave until the child reaches the age of three, receiving payments for certain types of compulsory state social insurance, except for pensions of all types (except for disability pension), is included in the insurance period as the period for which insurance contributions are paid, based on the amount minimum insurance premium.
Studying at a higher educational institution before January 1, 2004 is counted toward the length of service and automatically becomes insured. After this date, the period of study is not counted towards the insurance period, since the educational institution does not pay insurance premiums for the student. This period can be counted into the insurance period, subject to voluntary payment of the insurance premium no later than the 20th day of each month. The approximate contribution amount is currently 450 hryvnia (37% × 1218 hryvnia).
The insurance period is calculated by the territorial bodies of the Pension Fund according to the data contained in the personalized accounting system, and for periods before the introduction of the personalized accounting system - on the basis of documents and in the manner determined by the legislation that was previously in force.
The insurance period is calculated in months. An incomplete month of work is counted as a full month of insurance, provided that the amount of insurance premiums paid for this month is not less than the minimum insurance premium.
If the amount of insurance premiums paid for the corresponding month is less than the minimum insurance premium, this period is counted in the insurance period as full, subject to the corresponding additional payment.
If the specified surcharge was not made, the period determined for each month of payment of insurance premiums is counted in the insurance period according to the formula: TP = St: B, where TP is the duration of the period that is counted in the insurance period and is determined in months; St – the amount of a single contribution to compulsory state social insurance paid for the corresponding month; B – the minimum amount of insurance premium for the corresponding month.
In some cases, to confirm the insurance experience of the insured person, in addition to the work book, additional documents are needed confirming the periods during which the insured person did not pay insurance premiums, but which, in accordance with the legislation on social insurance, are counted towards the insurance period:
- certificates from the employee’s previous places of work regarding wages from which insurance contributions to the Social Insurance Fund for temporary disability were paid; sick leave;
- information on the accrual of benefits for temporary disability and pregnancy and childbirth, indicating the periods for which insurance payments were provided;
- orders to provide parental leave until the child reaches the age of three;
- certificates about the periods of receiving payments for certain types of compulsory state social insurance.
The concept of “total length of service” means the total duration of work of a worker or employee, or in other socially useful activities, if their inclusion in the length of service is provided for by current legislation.
General work experience differs from special work experience in that when calculating it, the duration of breaks in work activity, the reasons for dismissal and the nature of the work do not matter. The concept of general and special work experience was used in pension legislation to determine the right to receive old-age pensions, pensions on preferential terms and for long service.
Special length of service is the duration of work in certain sectors of the national economy, in certain working conditions, in certain zones and natural and climatic conditions, by profession and position. Special length of service is taken into account when assigning an old-age pension on preferential terms, as well as a long-service pension.
A pension for a scientific (scientific and pedagogical) worker is assigned upon reaching retirement age: for men - if they have at least 35 years of insurance experience, including at least 20 years of scientific work experience; for women - with at least 30 years of insurance experience, including at least 15 years of scientific work experience.
Education workers have the right to a long-service pension if they have a special work experience of 25 to 30 years according to the list approved by Resolution of the Cabinet of Ministers of November 4, 1993 No. 909.
Legal Department of the Central Committee of the Trade Union of Education and Science Workers
The remaining changes in the law, which provide assistance due to the time-consuming inefficiency, prompted a lot of requests from accountants to ensure the correctness of the insurance record: even though it is now necessary to insure not only the false insurance record, but also the amount There are working hours for the remaining 12 months.
The algorithm for calculating the insurance period has repeatedly recognized changes. This article will help you obtain benefits for the designated length of service for the pharmaceutical industry.
How to maintain insurance coverage for the period up to 2001
Employees respect that insurance and work experience are the same. Diyno, before typing a decree by the Law of Ukraine “About the Podgalnoba’yazkovo, the power is social, the insurance at Zv’yasku with Timchasovo in the back of the prazdnosti, the Zumolniyes” No. 2240-III VID 01/18/2001 p. before the insurance period, the labor period was equaled. Zgіdno Resolution of the Cabinet of Ministers “On the approval of the rules for calculating the out-of-pocket work experience for the recognition of assistance to workers due to time-sensitive unavailability” No. 1658 dated 10/19/1998.
- hour of work in installations, organizations and enterprises;
- service in the army, National Guard, military forces and other military formations;
- service in the internal affairs bodies, in the military bodies, an hour of serving in alternative service;
- an hour of stay at the hospital for vacancy and beds, at the hospital for child care up to 3 and up to 6 days;
- apprenticeship at vocational school;
- periods of paid professional practice;
- an hour of training in advanced qualification courses;
- I will look after the child for an hour, who suffered as a result of the accident at the Chernobyl Nuclear Power Plant until she turned 12.
The insurance period does not include the period of beginning to study mortgages, the period of time spent in places of loss of will, and the period of participation in illegal strikes.
Calculation of insurance experience for the period from 2001 to 01/01/2011
The adoption of the Law of Ukraine 2240-ІІІ dated January 18, 2001 introduced certain changes to the mechanism of seniority development. Before the insurance period (as amended by Article 7, which was in force until 01/01/2011), only periods of work on the basis of the employment contract began to be included, for which insurance contributions were paid to the Social Insurance Fund and periods of payment for other types of social insurance, zocrema hour of rebooting from the employer to look after the child for up to three years, the period of withdrawal of assistance due to unemployment is one hour per hour.
Beginning with mortgages of any kind, service in the army, internal affairs bodies, periods of being a vacationer without saving wages and being a vacationer looking after a child before birth are not included in the insurance period.
Rozrakhunok insurance period after 01/01/2011
On 01/01/2011, changes were made to Article 7 of the Law 2240-ІІІ, apparently for the purpose of accruing the length of service, it was decided that before the insurance period, only one month will be insured, in which the income of the insured person will pay for insurance deposits in size no less, no less minimal . Oskolki from assistance in vaginity and canopies until linden 2013 did not stop making contributions, then insurance episodes that came from 01/01/2011. as of 07/01/2013, do not be included until the insurance period.
The protection of the period of stay of a woman with a child to look after a child until the age of three was not transferred to Law 2240-III, in opposition to Article 21 of the Law of Ukraine “On the Foreign Social Insurance State” No. 1105-XIV. d 09.23.1999 r. as amended by Law No. 77-VIII, dated January 1, 2015, it was transferred to include the period of stay with a child care provider up to three years before the insurance period. Otzhe, 01/01/2011 r. until December 31, 2014 Childcare leave is not included in the insurance period.
Periods of withdrawal of payments for other types of social insurance (except pensions) are calculated in such a way that insurance contributions have been paid, which are from the size of the minimum contribution, and are insured until the length of service. To calculate the insurance period, you need to collect data from the system of personalized information about the insured persons.
How to cover the insurance period, if the insurance contributions have been paid in the amount of less than the minimum
The first step is to pay for everything, in terms. The minimum size of the contribution is a single social contribution, which is paid by the insured person and the employer with a minimum salary. If a worker receives an amount less than the minimum wage, then the insurance period is calculated using the formula:
TP = N.in. : Min.in,
- de TP - triviality of the period to be insured before the insurance period
- S.in. - the amount of a single contribution to the state social insurance paid for the last month;
- Min.in - the minimum amount of the insurance contribution for the working month.
Example of calculation of length of service, if the worker worked in the internal affairs bodies
Stepanov V.M. after the completion of the major initial deposit, from 01 June 1997 to 18 November 1999, serving in the lavas of the armored forces, from 01 April 1999 to 01 June 2014, serving in the internal authorities, 15 November 2014 rock vlashtuvavsya on the job of a security guard in a private agency.
Before the insurance period, the following periods are included:
- z 01.10.1997 – 18.11.1999 r. (2 days 18 days) – military service;
- z 01.12.1999 r. – 01/18/2001 r. (1st week 1st month 18 days) – work in the bodies of the Ministry of Internal Affairs until the adoption of Law 2240-III;
- z 11/15/2014 until the insurance claim arrives.
An example is based on the insurance period, if the woman stayed with the deserter to look after the child for up to three years.
Shulga T.I. after completing training in vocational school from 05/01/2009, she was trained at the factory, from 04/15/2010 to 08/18/2010 she was at the hospital due to vaginess and canopies, and from 08/19/2010 Vala from the deserter to look after the child. On November 12, 2012, the woman interrupted her leave to look after her child until three years old due to the fact that she was given leave for vaginity and canopies on March 15, 2013, and from March 16, 2013. until March 15, 2016 - I issued a permit to look after another child until three o'clock. We cover the insurance period of a woman:
The period of entry into a vocational school after 01/18/2001 prior to the insurance period is not included.
W 05/01/09 r. on April 14, 2010, the woman worked and contributions were paid for her - to enter until the insurance period.
Allowance for vacancy and canopies 04/15/2010 r. – 08/18/2010 r. – included before the insurance period.
For an hour, stay at the homestead to look after the child for up to three days from 08/19/2010. to 11/11/2012 Before the insurance period, only that part of the allowance is included that falls for the period before 01/01/2011.
The period of use of the medicine in terms of moisture and canopies has been since 11/12/2012. to 03/15/2013 – not included until seniority.
The permit to look after a child up to three years of age is divided into parts: from 03/16/2013. until December 31, 2014 – do not enter until the experience, but from 01/01/2015. until March 15, 2016 will be covered when calculating the insurance period.
The insurance period is the total duration of periods of work and (or) other activities taken into account when determining the right to a labor pension, during which insurance contributions were paid to the Pension Fund of the Russian Federation, as well as other periods counted in the insurance period established by pension legislation.
Thus, the insurance period, in contrast to the work experience, consists not only of periods of work on the basis of employment contracts (agreements), but also of other “non-working” periods of time included in the insurance period in accordance with the Federal Law “On Insurance Pensions” .
Insurance experience is required to assign an old-age insurance pension. In some cases, an old-age pension may be granted early.
In accordance with the law, the minimum insurance period for granting a pension increases annually from 6 years in 2015 to 15 years by 2025. For conditions for assigning an insurance pension, see the article at the link.
Having a minimum insurance period
For the minimum insurance period that gives the right to receive an insurance pension, see the table below
|
Year of assignment of old-age insurance pension |
Minimum insurance period required to assign an old-age insurance pension |
|
2024 and beyond |
Important.
If, upon reaching retirement age, the pensioner does not work the minimum number of years, an old-age insurance pension is not awarded. In this case, a social pension is assigned. Read about the minimum pension in Russia in the article at the link.
In addition to the minimum length of service, to receive a pension you must have a minimum number of pension points.
| The Appendix to the Law “On Insurance Pensions” establishes successive increasing requirements for the minimum pension coefficient. Thus, from January 1, 2015, an old-age insurance pension is assigned if there is an individual pension coefficient of at least 6.6, followed by an annual increase of 2.4 to 30. | year of retirement |
| minimum coefficient | 6,6 |
| 2015 | 9 |
| 2016 | 11,4 |
| 2017 | 13,8 |
| 2018 | 16,2 |
| 2019 | 18,6 |
| 2020 | 21 |
| 2021 | 23,4 |
| 2022 | 25,8 |
| 2023 | 28,2 |
| 2024 | 30 |
from 2025 onwards
Thus, from 2025, an old-age insurance pension is assigned if there is an individual pension coefficient of at least 30. For more details on the procedure for determining pension points, see the article at the link.
- Other periods counted towards the insurance period
- the period of military service, as well as other service equivalent to it, provided for by the Law of the Russian Federation "On pension provision for persons who served in military service, service in internal affairs bodies, the State Fire Service, authorities for control of the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system, and their families";
- the period of receiving compulsory social insurance benefits during the period of temporary disability;
- the period of receiving unemployment benefits, the period of participation in paid public works and the period of moving or resettlement in the direction of the state employment service to another area for employment;
- the period of detention of persons unjustifiably prosecuted, unjustifiably repressed and subsequently rehabilitated, and the period of serving their sentences in places of imprisonment and exile;
- the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;
- the period of residence of spouses of military personnel serving under contract with their spouses in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
- the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive authorities, state bodies under federal executive authorities or as representatives these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, but not more than 5 years in total (the list of such organizations is approved by the Government of the Russian Federation);
- the period of operational work counted towards the insurance period in accordance with the Federal Law “On Operational-Investigative Activities”.
- the period during which persons who were unjustifiably brought to criminal liability and subsequently rehabilitated were temporarily suspended from office (work) in the manner established by the criminal procedural legislation of the Russian Federation.
The procedure for calculating insurance experience
Calculation of the duration of the insurance period, including "" based on witness testimony, and (or) other activities and other periods is carried out on a calendar basis based on a full year (12 months). In this case, every 30 days of periods of work and (or) other activities and other periods are converted into months, and every 12 months of these periods are converted into full years.
If the periods “ ” and “ ” coincide in time, when calculating the insurance period, one of such periods is taken into account at the choice of the person who applied for the establishment of an insurance pension.
When calculating the insurance period, periods of activity of persons who independently provide themselves with work, heads and members of peasant farms, members of family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors, periods of work for individuals (groups of individuals ) under contracts are included in the insurance period subject to payment of insurance contributions to the Pension Fund of the Russian Federation.
When calculating the insurance period required to acquire the right to an old-age insurance pension by citizens receiving a long-service pension or a disability pension in accordance with the Law “On pension provision for persons who served in military service, service in internal affairs bodies, the State Fire Service, bodies for control over the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system, and their families", the insurance period does not include periods of service preceding the assignment of a disability pension, or periods of service, work and (or) other activities taken into account when determining the amount of pension for long service. In this case, all periods that were included in the length of service are considered to be taken into account, including periods that do not affect the amount of the long service pension or disability pension.
When calculating the insurance period, periods of work during the full navigation period on water transport and during the full season in organizations of seasonal industries are taken into account in such a way that the duration of the insurance period in the corresponding calendar year is a full year.
Persons who performed work under copyright contracts in the corresponding calendar year, as well as authors of works who received payments and other remuneration in the corresponding calendar year under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on the grant of rights use of a work of science, literature, art, if the total amount of insurance contributions paid to the Pension Fund of the Russian Federation from payments and other remunerations received under these contracts during a given calendar year amounted to at least the fixed amount of the insurance contribution for compulsory pension insurance, determined in accordance with According to the legislation of the Russian Federation on taxes and fees, the insurance period includes a period equal to a full calendar year (from January 1 to December 31), in which insurance contributions to the Pension Fund of the Russian Federation from payments and other remunerations under these contracts are paid. If the total amount of insurance premiums paid during a calendar year is less than the fixed amount of the insurance contribution for compulsory pension insurance, a period (in months) of duration calculated in proportion to the insurance premiums paid, but not less than one calendar month (30 days), is included in the insurance period. ).
The period counted towards the insurance period in connection with the payment of insurance contributions to the Pension Fund of the Russian Federation from payments and other remunerations under these contracts, if there are periods of work and (or) other activities in the corresponding calendar year, other periods are taken into account in such a way that the insurance period for the corresponding calendar year did not exceed one year (12 months).
The procedure for confirming insurance experience
When calculating the insurance period before registering a citizen as an insured person and receiving a pension certificate, the length of service is confirmed on the basis of information from individual (personalized) records for the specified period and (or) documents issued by employers or relevant state (municipal) bodies. For documents that can be used to confirm insurance experience in the absence of information in the Pension Fund of the Russian Federation, see the article at the link.
When calculating the insurance period after registering a citizen as an insured person with the Pension Fund of the Russian Federation, data on the length of service is confirmed on the basis of information from individual (personalized) records.
When calculating the insurance period, the periods "" on the territory of the Russian Federation before registering a citizen as an insured person with the Pension Fund of the Russian Federation can be established on the basis of the testimony of 2 or more witnesses if work documents are lost due to a natural disaster (earthquake, flood, hurricane, fire and similar reasons) and it is impossible to restore them. In some cases, it is possible to establish length of service based on the testimony of 2 or more witnesses in the event of loss of documents and for other reasons (due to careless storage, intentional destruction and similar reasons) not through the fault of the employee. At the same time, the nature of the work is not confirmed by witness testimony.
Prepared by "Personal Prava.ru"
What is insurance experience? How is the amount of temporary disability benefits calculated depending on length of service? How much should I pay for the first five days of incapacity? How to calculate the insurance period? What documents confirm insurance experience? How to count periods in the insurance period before the entry into force of Law No. 2240?
GENERAL PROVISIONS
In accordance with paragraph 8 of the Final and transitional provisions of the Law of Ukraine “On Compulsory State Social Insurance” ( Further- Law No. 1105) laws and other regulations are applied to the extent that does not contradict this Law to bring the legislation of Ukraine into compliance with this Law.
A pressing issue in the field of social insurance: how to calculate the insurance period for assigning temporary disability and maternity benefits based on certificates of incapacity for work ( Further- LN)?
The basis for assigning benefits for temporary disability, pregnancy and childbirth is the LN issued in the prescribed manner, and in the case of part-time work - a copy of the LN, certified by the signature of the manager and the seal of the main place of work. The procedure and conditions for the issuance, continuation and recording of medical insurance, monitoring the correctness of their issuance are established by the central executive body, which ensures the formation of state policy in the field of healthcare, in agreement with the Social Insurance Fund of Ukraine ( Further- Fund) (Part 1, Article 31 of Law No. 1105).
The issue of filling out LN is regulated by the Instruction on the procedure for filling out a certificate of incapacity for work, approved by order of the Ministry of Health of Ukraine, the Ministry of Labor and Social Policy of Ukraine, the Social Insurance Fund for Temporary Loss of Capacity, the Social Insurance Fund for Industrial Accidents and Occupational Diseases of Ukraine ( Further- Instruction No. 532).
The procedure for issuing LN for temporary disability is regulated by the Instruction on the procedure for issuing documents that certify temporary disability of citizens, approved by order of the Ministry of Health of Ukraine.
WHAT IS INSURANCE EXPERIENCE
Every employer and accountant should know how to calculate length of service for personal income, because it is the employer who makes the accrual for financial support payments. The LN contains a special column in which the employer enters information about the organization and detailed calculation of payments for temporary disability and pregnancy and childbirth.
The length of service for paying personal income is of great importance, since depending on its value, material support is assigned to the employee. The length of service does not matter for prescribing LN. LN will be issued to the employee in any case.
Let's try to understand this issue.
Note. Periods of parental leave until the child reaches the age of three and receipt of payments for certain types of social insurance, except for pensions of all types (except for disability pension), are included in the insurance period as periods for which insurance premiums are paid, taking into account the amount of the minimum insurance premium.
Since January 1, 2015, Law No. 1105 has been reworded in accordance with the Law of Ukraine “On amendments to certain legislative acts of Ukraine regarding the reform of compulsory state social insurance and the legalization of the wage fund” ( Further- Law No. 77). At the same time, the Law of Ukraine “On compulsory state social insurance in connection with temporary loss of ability to work and expenses related to burial” ( Further- Law No. 2240) has lost force.
IMPORTANT! For insured events (for example, temporary disability benefits (along with caring for a sick child), maternity benefits) that occurred until December 31, 2014 inclusive, when determining the right to material support and its amount, one should be guided by the provisions of Law No. 2240 (letter from the Executive Directorate of the Social Insurance Fund for Temporary Disability, Further- Letter No. 2.4-17-92).
And for insured events (temporary disability benefits (including for caring for a sick child), maternity benefits) that occurred from January 1, 2015, the provisions of Law No. 1105 (Letter No. 2.4-17-92) should be applied.
AMOUNT OF TEMPORARY DISABILITY BENEFITS DEPENDING ON EXPERIENCE
Amounts of temporary disability benefits depending on the insurance period starting from January 1, 2015 (Article 24 of Law No. 1105):
|
Table 1. Amount of insurance period for payment of certificates of incapacity for work
Temporary disability and maternity benefits
is paid to insured persons depending on the length of insurance in the following amounts:
|
Amount of insurance period |
Benefit amount |
Benefit recipient |
|
Temporary disability benefit |
||
|
Up to 3 years |
Persons who are subject to insurance in connection with temporary disability (Article 24 of Law No. 1105) |
|
|
From 3 to 5 years |
||
|
From 5 to 8 years |
||
|
More than 8 years |
||
|
|
||
|
One of the parents or a person replacing them and caring for a sick child under 14 years of age who suffered from the Chernobyl disaster (clause 2 of article 30 of Law No. 796) |
||
|
War veterans and persons subject to paragraph 11 of part one of Article 12 of Law No. 3551 |
||
|
Persons classified as victims of Nazi persecution in accordance with paragraph 11 of part one of Article 6 1 of Law No. 1584 |
||
|
Children of war in accordance with paragraph four of Article 5 of the Law of Ukraine “On Social Protection of Children of War” dated November 18, 2004 No. 2195-IV |
||
|
Donors who are entitled to the benefit provided for in Article 10 of Law No. 239 |
||
|
Maternity benefit |
||
|
Regardless of insurance experience |
Persons who are subject to insurance in connection with temporary disability (Article 26 of Law No. 1105) |
|
|
* According to the FSS letter on VUT dated January 17, 2015 No. 2.4-17-92, a benefit regarding the payment of temporary disability benefits in the amount of 100% of the average salary to persons classified as category 4, victims of the Chernobyl disaster, for insured events that occurred with January 1, 2015, not available. |
||
Particular attention should be paid to category 4 victims of the Chernobyl accident. In connection with the adoption of the Law of Ukraine “On amendments and invalidation of certain legislative acts of Ukraine” and amendments to the laws of Ukraine “On the legal regime of the territory that experienced radioactive contamination as a result of the Chernobyl disaster” dated February 27, 1991 No. 791a-XII and “ On the status and social protection of citizens affected by the Chernobyl disaster" ( Further- Law No. 796) the definition of a zone of enhanced radioecological control as such has been canceled, i.e. victims of category 4 have lost their right to benefits.
In accordance with Law No. 796, category 4 victims of the Chernobyl disaster had the right to receive benefits and compensation only if they permanently reside, work or study in the territories of the zone of enhanced radioecological control.
And since there is no zone of enhanced radioecological control in Ukraine since January 1, 2015, there is no fact of living, working, or studying in such a territory. Accordingly, the category of persons for whom receiving a benefit is related to the fact of living, working or studying in the territory of the zone of enhanced radioecological control cannot prove their right to such a benefit.
Considering that as of January 1, 2015, Article 23 of Law No. 796 is excluded, benefit regarding the payment of temporary disability benefits in the amount of 100% average salary, regardless of the insurance period, determined by paragraph 5 of part 1 of Article 24 of Law No. 1105, persons classified as 4 persons injured as a result of the Chernobyl disaster, for insured events that occurred from January 1, 2015, is not provided(Letter No. 2.4-17-92).
In accordance with Part 2 of Article 31 of Law No. 1105, in order to assign a temporary disability benefit in the amount of 100% of the average salary (income), insured persons attach copies of certificates or other documents that confirm the right to the benefit. That is, for persons affected by the Chernobyl disaster, such a document is a copy of the certificate of a Chernobyl disaster victim of a certain category, where it is stated that the bearer of the certificate has the right to benefits and compensation established by Law No. 796.
IMPORTANT! Pay attention to the letter from the Ministry of Justice of Ukraine “On the practice of applying legal norms in the event of a conflict”: if there are discrepancies between the general and special legal acts, preference is given to special.
Things to remember: accrual of temporary disability benefits in the amount of 100% of the average salary, regardless of the length of insurance for certain categories of persons (for example, war veterans, donors, persons affected by the Chernobyl disaster) remained unchanged. Maternity benefits, as before, are paid in the amount of 100% of the average salary, but subject to the restrictions established by part 4 of article 19 of Law No. 1105.
SIZE OF TEMPORARY DISABILITY BENEFITS WHEN PAYMENT FOR THE FIRST FIVE DAYS OF DISABILITY AT THE ENTERPRISE’S ACCOUNT
How much should I pay for the first five days of incapacity? Indeed, in order to pay for the first five days of temporary disability due to illness or injury not related to an industrial accident, at the expense of the enterprise, institution, organization, approved by a resolution of the Cabinet of Ministers of Ukraine ( Further- Order No. 439), which was in force until July 16, 2015, the old payment amounts remain.
Undoubtedly, it is necessary to apply the new amounts of payment provided for in Article 24 of Law No. 1105, both for payment of the first five days of temporary disability and for temporary disability benefits. After all, the norms of other regulatory legal acts, before they are brought into compliance with Law No. 1105, are applied to the extent that does not contradict its requirements (clause 8 of Section VII of Law No. 1105).
IMPORTANT! When determining the amount of benefits in connection with temporary disability, the beginning of which falls on until December 31, 2014 inclusive, you must be guided by the provisions of Article 37 of Law No. 2240, and for insured events that occurred from January 1, 2015, the provisions of Article 24 of Law No. 1105 should apply.
Let's try to understand this situation.
Firstly, as noted above, in accordance with paragraph 8 of Section VII of Law No. 1105, the norms of other regulatory legal acts, before they are brought into compliance with this Law, are applied to the extent that does not contradict its requirements, i.e. new payment amounts must be applied , provided for in Article 24 of Law No. 1105, both for payment of the first five days of temporary disability, and for temporary disability benefits from the sixth calendar day at the expense of the Fund.
Secondly, part 2 of Article 22 of Law No. 1105 determines that payment for the first five days of temporary disability due to illness or injury not related to an industrial accident is carried out at the expense of the employer in the manner established by the Cabinet of Ministers of Ukraine. Payment for the first days of temporary disability was regulated by Order No. 439, according to which days of temporary disability to the insured person were paid depending on the length of insurance in the following amounts:
- 60% of the average salary - to a person with up to five years of insurance experience;
- 80% of the average salary - to a person who has insurance experience from five to eight years;
- 100% of the average salary - to a person with more than eight years of insurance experience.
In accordance with paragraph 8 of Order No. 439, clarification regarding payment for the first five days of temporary disability was provided by the Ministry of Social Policy of Ukraine. In confirmation of this idea, the Ministry of Social Policy of Ukraine has issued three clarifications that are in force at this time (letters from the Ministry of Social Policy of Ukraine,). In all of these letters, the Ministry of Social Policy of Ukraine confirms that payment for the first five days of temporary disability is regulated by Procedure No. 439, i.e. according to the old norms.
As we see, the enterprise can choose any of two options at your own discretion. Indeed, in accordance with Part 3 of Article 30 of Law No. 1105, the decision on the assignment of material support and the provision of social services is made by the commission (authorized) for social insurance ( Further- commission), which is created (elected) at an enterprise, institution, organization ( Further- company).
According to the Regulations on the commission (authorized) of an enterprise, institution, organization for compulsory state social insurance in connection with temporary disability and expenses associated with burial, approved by a resolution of the Fund’s board, the commission monitors the correct accrual and timely payment of material support, and makes a decision on refusal in its appointment, on the termination of payment of material support (in whole or in part), considers the grounds and correctness of issuing and filling out LN and other documents that are the basis for the provision of material support and social services. In turn, the enterprise commission acts in accordance with regulations that regulate issues of material support and the provision of social services for compulsory state social insurance.
Taking into account the above, we note that the above-mentioned conflict of law was resolved with the entry into force on July 17, 2015 of the resolution of the Cabinet of Ministers of Ukraine, which determines the Procedure for payment of the first five days of temporary disability due to illness or injury not related to an industrial accident, at the expense of the employer ( Further- Order No. 440). Paragraph 5 of Procedure No. 440 clearly states that days of temporary disability are paid depending on the length of insurance in the amounts determined by part 1 of Article 24 of Law No. 1105.
Summarizing what has been noted, we can say with confidence that up to On July 16, 2015 inclusive, enterprises had two options payment for the first five days of temporary disability due to illness or injury not related to an industrial accident, at the expense of the employer. And which option to choose depended on the enterprise itself and the commission (authorized) for social insurance of the enterprise. For those insured events that occurred from July 17, 2015, to pay for the first five days of temporary disability due to illness or injury not related to an industrial accident, at the expense of the employer The insurance period is applied in the amounts determined by Article 24 of Law No. 1105.
CALCULATION OF INSURANCE EXPERIENCE
Note that the insurance period is determined as of the day the insured event occurred (this is the day on which the insurance policy was opened) and is calculated in months (Part 3 of Article 21 of Law No. 1105).
The insurance period is calculated according to personalized records of information about insured persons in the State Register of Compulsory State Social Insurance ( Further- State Register), and for periods before its introduction - in the manner and under the conditions provided for by the legislation previously in force (Part 2 of Article 21 of Law No. 1105).
In accordance with Part 3 of Article 21 of Law No. 1105, if the amount of insurance premiums paid for the corresponding month is less than the minimum insurance premium, this period is counted towards the insurance period according to the formula:
PP = St: V,
where PP is the duration of the period that is included in the insurance period and is determined in months; St - the amount of a single contribution to compulsory state social insurance paid for the corresponding month; B - the minimum amount of insurance premium for the corresponding month.
However, from January 1, 2015, special attention should be paid to the following. Law No. 77 amended Article 8 of the Law of Ukraine “On the collection and accounting of a single contribution for compulsory state social insurance” ( Further- Law No. 2464), which stipulates that if the base for calculating the single contribution(except for remuneration under civil contracts) does not exceed the minimum wage established by law in the month for which wages (income) are calculated, the amount of the single contribution is calculated as the product of the minimum wage established by law in the month for which wages (income) are calculated and the single contribution rate established for the corresponding category of payer (Article 8 of Law No. 2464). The condition for the application of the noted norm is the employee's stay in the labor relationship for a full calendar month. Accordingly, according to the State Register, such a month will be considered a full month of insurance coverage.
At the same time, the State Fiscal Service of Ukraine in a letter dated February 14, 2015 No. 4979/7/99-99-17-03-01-17 explains that in case of dismissal or hiring of an employee at the main place of work during the month in which the wages accrued for the time worked do not exceed the minimum wage established by law per month, the amount of the single social contribution calculated from actual accrued wages regardless of its size. However, this issue can be finally resolved only after amendments are made to the relevant laws and regulations.
If controversial issues arise, it is advisable to contact the authorized bodies for appropriate clarification, namely the Ministry of Social Policy of Ukraine or the Foundation.
What is the State Register and where can I obtain information about insured persons?
In accordance with paragraph 3 of section I of the resolution of the board of the Pension Fund of Ukraine “On approval of the Regulations on the register of insured persons of the State Register of Compulsory State Social Insurance” dated June 18, 2014 No. 10-1 ( Further- Regulation No. 10-1) Pension Fund of Ukraine ( Further- PFU) forms and maintains a register of insured persons of the State Register.
The register of insured persons provides(Clause 4 of Section I of Regulation No. 10-1):
- registration of insured persons in the system of compulsory state social insurance and their identification;
- accumulation, storage and automated processing of information on insurance experience and wages (income, cash support, benefits, compensation), on the acquisition by insured persons of the right to receive insurance payments for certain types of compulsory state social insurance;
- calculation and accounting of payments for certain types of compulsory state social insurance.
The register of insured persons is entered information about individuals who are subject to compulsory state social insurance in accordance with the law, and information necessary for the calculation and assignment of insurance payments for certain types of compulsory state social insurance (clause 2 of section II of Regulation No. 10-1):
- personalized information about insured persons and information on the calculation of insurance premiums for insured persons, which are provided by policyholders as part of the reporting;
- information on wages, income, cash support, benefits and compensation for which insurance premiums are calculated and paid, which are submitted by employers - enterprises, military units and bodies paying cash support, benefits and compensation in accordance with the law;
- information on recording the length of service for certain categories of persons in accordance with the law;
- information about individuals - entrepreneurs and persons who provide themselves with work independently;
- information on the calculation of a single contribution by individual entrepreneurs, in particular about those who have chosen a simplified taxation system;
- information on the amounts of voluntary contributions provided for in the voluntary participation agreement that are subject to payment, and the amount of additional payments for previous periods;
- information on the amounts of additional payment to the minimum insurance premium in accordance with Part 3 of Article 24 of the Law of Ukraine “On Compulsory State Pension Insurance”;
- information about the insured person who suffered an accident at work or who received an occupational disease;
- information about persons who were registered as unemployed and received unemployment benefits (except for a one-time payment for organizing business activities for the unemployed);
- information on payment of insurance premiums by policyholders;
- information about individuals who pay/for whom insurance contributions are paid to the funded system of compulsory state pension insurance.
When submitting information about the insured persons, the policyholder must ensure that it is correct. A personal account card is created for each insured person, in which the data specified in Part 3 of Article 20 of Law No. 2464 is entered.
In accordance with paragraph 2 of Section III of Regulation No. 10-1, individual information about an employee from the register of insured persons is provided to employers and/or employees on paper in the OK-5 or OK-7 form.
An insured person who personally contacts the PFU authorities is provided with individual information after presenting:
- passports;
- a certificate from the revenue and fees authority on the assignment of a registration number for a taxpayer’s registration card or a certificate of compulsory social insurance or a pension certificate at the place of residence.
Persons who are not citizens of Ukraine, but work on the territory of Ukraine and do not have a registration number of a taxpayer’s account card, are provided with individual information upon presentation of an identification document (clause 3 of Section III of Regulation No. 10-1).
Note. Employers are provided with information about insured persons who are in an employment relationship with these policyholders, only for the period the person is in the employment relationship with the insured, i.e., only for the period of work at the enterprise that applies for information (clause 4 of section III of Regulation No. 10-1).
Providing information in electronic form to an enterprise or an insured person is not provided for by law.
Individual information about the insured person from the register of insured persons is provided electronically according to separate protocols prepared on the basis of Regulation No. 10-1, only to the revenue and duties authorities through the central executive body, which forms tax and customs policy, to social protection authorities through the central authority executive power, which ensures the formation of state policy in the areas of labor relations, social protection of the population, compulsory state social insurance funds (clause 6 of section III of Regulation No. 10-1).
The personal account card of the insured person is stored in the Pension Fund of Ukraine throughout the life of the person, and after his death - for 75 years on paper and/or electronic media, subject to the availability of means that guarantee the identity of paper and electronic documents (clause 1 of section V Regulations No. 10-1).
Note. If the PFU authorities provide the employer with information about the employee’s insurance experience during the period of work for another employer, they will violate the requirements of the laws of Ukraine “On Information” dated October 2, 1992 No. 2657-XII and “On the Protection of Personal Data”. The employee who submits the labor tax to the enterprise for payment must apply for the necessary information directly.
Directly in Regulation No. 10-1 it is not clearly stated which form of certificate (OK-5 or OK-7) is issued to determine the amount of temporary disability or maternity benefits at the enterprise, so it does not matter which of the noted certificates the employee submits.
How to confirm your insurance experience?
Firstly, if an employee loses his work book or other documents that confirm his insurance experience, the employee can contact the PFU to obtain information.
Secondly, in accordance with paragraphs 1 and 2 of part 4 of article 19 of Law No. 1105, the procedure for applying restrictions on the amount of social payments, which are valid only from January 1, 2015, is determined. Insured persons who, within 12 months before the occurrence of the insured event, according to the State Register, have insurance period less than six months, have the right to material support in accordance with Law No. 1105 in the following amounts:
- temporary disability benefit not higher than the minimum wage established by law in the month of occurrence of the insured event;
- maternity benefit- based on accrued wages, from which insurance premiums are paid, but on a monthly basis no more than twice the minimum wage and no less than the minimum wage established by law in the month of occurrence of the insured event.
The restrictions determined by paragraphs 1 and 2 of part 4 of article 19 of Law No. 1105, do not apply to employees who, within 12 months before the occurrence of an insured event, have an insurance period of more than six months, i.e., have been in an employment relationship with the employer for more than six months, actually work and receive wages, from which they and the employer pay monthly or they pay insurance premiums in an amount not less than the minimum insurance premium.
Periods of parental leave until the child reaches three years of age and receipt of payments for certain types of social insurance (for example, unemployment benefits provided by the employment center - the period of registration with the employment center is not counted in the insurance period, but only the period of receiving unemployment benefits; benefits due to an accident at work; disability pension; allowance for personal income) also counted into the insurance period as periods for which insurance premiums are paid based on the amount of the minimum insurance premium (paragraph two of Part 1 of Article 21 of Law No. 1105).
Note. The time an employee is on parental leave until he or she reaches the age of six is not included in the insurance period.
If for some reason the employee does not provide the employer with a certificate of form OK-5 or OK-7, the calculation and assignment of temporary disability benefits, in particular, for caring for a child (sick family member), or maternity benefits will be carried out with the application of the restrictions defined by paragraphs 1 and 2 of part 4 of Article 19 of Law No. 1105 (letter of the Executive Directorate of the FSS for VUT dated May 7, 2015 No. 5.2-32-823). Consequently, the employee himself is interested in presenting the information noted above. If the employee confirms the insurance period from the State Register, the benefit is subject to recalculation.
WHAT DOCUMENTS CONFIRM INSURANCE EXPERIENCE?
The insured person can confirm the insurance period by providing:
- work book;
- certificates from previous places of work regarding wages from which insurance contributions to the Fund were paid;
- documentation:
- information on the accrual of benefits for temporary disability and pregnancy and childbirth, indicating the periods for which insurance payments were provided;
- orders to provide parental leave until the child reaches the age of three;
- certificates about the periods of receiving payments for certain types of compulsory state social insurance, etc.
This applies to the period when there was no personalized registration of insured persons under compulsory state social insurance, and therefore there was a need to confirm the insurance experience of the insured person to determine the amount of temporary disability benefits (letter from the Fund).
ENROLLMENT OF PERIODS IN INSURANCE EXPERIENCE FOR PAYMENT OF DISABILITY CERTIFICATES
The length of service acquired by an employee while working under the terms of an employment agreement (contract) before the entry into force of Law No. 2240 (Part 4, Article 21 of Law No. 1105) is equivalent to insurance length of service.
The procedure for determining the insurance period depends on the period for which it is calculated, i.e. at the time of the occurrence of the insured event. Conventionally, five periods can be distinguished ( table 2).
Table 2. Periods of insurance coverage for payment of sick leave
Enrollment of periods in the insurance period for payment of certificates of incapacity for work
(counts +, does not count –)
|
№ |
Period |
Until 02/27/2001 |
28.02.2001– |
01.01.2011– |
14.12.2013– |
From 01/01/2015 |
|
Temporary disability |
||||||
|
Leave due to pregnancy and childbirth |
||||||
|
Parental leave for children under 3 years of age* |
||||||
|
Leave to care for a child under 6 years of age based on a medical certificate |
||||||
|
Receiving unemployment benefits |
||||||
|
Service in the Armed Forces, National Guard, Border Troops, SBU, Internal Troops of the Ministry of Internal Affairs, Civil Defense Troops and other military formations formed in accordance with the laws of Ukraine, as well as in internal affairs bodies, time spent by citizens in alternative (non-military) service, time stay in the service of customs authorities |
||||||
|
Work or practical training in paid jobs and positions while studying at a higher educational institution** |
||||||
|
Study at a vocational school** |
||||||
|
Study at a higher educational institution, in graduate school, doctoral studies and clinical residency** |
||||||
|
Internship (under employment contract) |
||||||
|
Individuals - business entities who have chosen a simplified taxation system |
||||||
|
Receiving a disability pension |
||||||
|
Work experience acquired while working outside of Ukraine (one should be guided by the international agreements implemented in the national legislation of Ukraine, which regulate the issue |
||||||
|
Period of work under the terms of an employment agreement (contract) |
||||||
|
* Law No. 691 establishes that if a person was on parental leave until he reached the age of three in the period from January 1, 2011 to December 14, 2013, the time of this leave is counted towards the insurance period (if the insured event occurred from 14 December 2013). |
||||||
Until February 27, 2001, i.e., before the entry into force of Law No. 2240, the length of service acquired by an employee during work under the terms of an employment agreement (contract) is equivalent to insurance length of service. That is, when determining the length of service for this period, one should be guided by the Rules for calculating the total length of service for assigning temporary disability benefits to employees, approved by Resolution of the Cabinet of Ministers of Ukraine dated October 19, 1998 No. 1658 ( Further- Rules No. 1658), which has already lost force.
The length of service acquired by employees before February 27, 2001 is determined according to the entries in the work book, which, in accordance with paragraph 1.1 of the Instructions on the procedure for maintaining work records of employees, approved by order of the Ministry of Labor of Ukraine, the Ministry of Justice of Ukraine and the Ministry of Social Protection of the Population of Ukraine, is the main document on the employee’s labor activity.
In case of its absence or if there is no corresponding entry in the work book, the following documents are submitted to confirm the general work experience: certificates, military ID, extracts from orders, personal accounts and statements of wages, other documents that contain data on place and time work, service, study, etc.
|
Types of work that are counted before February 27, 2001 in the total length of service In accordance with Regulation No. 1658 in total work experience until February 27, 2001 to assign temporary disability benefits:
The following is also included in the total length of service:
In total length of service for the purpose of temporary disability benefits won't turn on:
|
We determine the insurance period from February 28, 2001 to December 31, 2010
During this period, length of service is determined in accordance with Article 7 of Law No. 2240, as amended, in force until December 31, 2010.
During this period, the concept of insurance period appeared, which included the time when the insured person paid insurance premiums (regardless of their size).
The following periods are included in the insurance period:
- temporary disability;
- stay on leave due to pregnancy and childbirth;
- the period of stay of the insured person on parental leave until he reaches the age of three;
- periods for receiving payments for certain types of compulsory state social insurance, except for pensions of all types.
At the same time, Law No. 2240 did not specify a single document by which the insurance period would be confirmed and calculated. Therefore, this document continued to be the employee’s work book.
The length of service acquired by the employee during work in the manner and under the terms of the employment agreement (contract) when Law No. 2240 came into force was equated to insurance length of service.
Calculation of insurance period from January 1, 2011 to December 13, 2013
From January 1, 2011, the insurance period is calculated according to personalized records of information about insured persons in the State Register, and for periods before its introduction - in the manner and under the conditions provided for by the legislation that was previously in force.
Insurance experience- this is the period (period) during which a person was subject to insurance in connection with temporary disability and for which monthly insurance premiums were paid by him and the employer or by him in an amount not less than the minimum insurance premium, except for periods of parental leave until he reaches three years of age age, receiving payments for certain types of social insurance, except for pensions of all types (except for disability pension), which are included in the insurance period as the period for which insurance premiums are paid based on the amount of the minimum insurance contribution (the definition is relevant for the period from January 1, 2011 year to December 13, 2013). |
To include a month in the insurance period, three conditions must be met simultaneously:
- the employee was subject to insurance in connection with temporary disability;
- insurance premiums were paid for it;
- insurance premiums have been paid in an amount not less than the minimum insurance premium.
As before, the length of service acquired by an employee while working under the terms of an employment agreement (contract) before the entry into force of Law No. 2240 is equated to insurance length of service.
We determine the insurance period from December 14, 2013 to December 31, 2014
Periods of parental leave until the child reaches the age of three and receipt of payments for certain types of compulsory state social insurance, except for pensions of all types (except for disability pension), are included in the insurance period as periods for which insurance contributions are paid based on the amount of the minimum insurance premium.
As you can see, almost nothing has changed in calculating the insurance period. A significant change was that the period of parental leave until the child reaches the age of three is again counted towards the insurance period.
In accordance with paragraph 2 of the Final Provisions of the Law of Ukraine “On Amendments to Article 7 of the Law of Ukraine “On Compulsory State Social Insurance in Connection with Temporary Disability and Funeral Expenses” regarding the inclusion in the insurance period of the period of parental leave until the child reaches three years of age" ( Further- Law No. 691) established that in the case where a person was on parental leave before reaching the age of three in the period from January 1, 2011 until the entry into force of this Law, the duration of the leave is counted towards his insurance period.
Since on January 1, 2015, on the basis of Law No. 77, Law No. 2240, which regulated the procedure for calculating the insurance period, became invalid, in accordance with Law No. 77, the procedure for calculating the insurance period to determine the amount of benefits in connection with temporary disability, without entering into it any significant changes are enshrined in Law No. 1105.
Periods of parental leave until the child reaches the age of three and receipt of payments for certain types of social insurance, except for pensions of all types (except for disability pension), are included in the insurance period as periods for which insurance premiums are paid based on the amount of the minimum insurance contribution .
The calculation of the insurance period, as before, takes place according to personalized records of information about insured persons in the State Register, and for periods before its introduction - in the manner and under the conditions provided for by the legislation that was previously in force. The length of service acquired by an employee during work under the terms of an employment agreement (contract) before the entry into force of Law No. 2240 is equivalent to insurance length of service.
The procedure for forming and maintaining the State Register of Compulsory State Social Insurance, as well as providing information from it for calculating the insurance period, is provided for in Section V of Law No. 2464.
The state register consists of register of policyholders and register of insured persons.
Information on wages, the amount of the paid single contribution and other data that is used to calculate the insurance period to determine the amount of benefits for temporary disability are accumulated and stored in the register of insured persons of the State Register.
In accordance with Articles 12 1 and 20 of Law No. 2464, the functions of forming and maintaining the register of insured persons of the State Register and taking measures to provide information from it for calculating the insurance period are assigned to the Pension Fund of Ukraine.
In accordance with Part 5 of Article 17 of Law No. 2464, data from the State Register is provided upon request of single contribution payers and/or insured persons in the manner and in the form established by the central executive body, which ensures the formation and implementation of state tax and customs policy, and the Pension fund in agreement with the Fund.
The duration of the insurance period for determining the amount of temporary disability benefits is established on the day the insured event occurs.
The insurance period is calculated in months. In accordance with the letter of the Executive Directorate of the Social Insurance Fund for VUT, an incomplete month of work, if the insured person was subject to compulsory state social insurance due to temporary disability, is counted in the insurance as a full month, provided that the amount of insurance premiums paid for this month is not less than the minimum insurance premium .
| EXAMPLES
Does the period of parental leave until the child reaches three years of age count towards the insurance period? Let's look at the situation from the very beginning. With the introduction of amendments to Law No. 2240, from January 1, 2011, the period of parental leave until the child reaches the age of three ceased to be counted in the insurance period for the purpose of granting temporary disability benefits. Subsequently, Law No. 691 restored the rule and amended Article 7 of Law No. 2240, which came into force on December 14, 2013. From this date, the period of parental leave until the child reaches three years of age is counted in the insurance period for the purpose of temporary disability benefits as a period for which insurance premiums are paid based on the amount of the minimum insurance premium. In addition, Law No. 691 establishes that if a person was on parental leave before he reached the age of three in the period from January 1, 2011 to December 14, 2013, the time of this leave is counted towards his insurance period. That is, the final point has been made on this issue: parental leave until the child reaches the age of three is counted towards the insurance period. Should the periods when a student works or undergoes an internship be included in the insurance period? If a student of a higher education institution, who is a full-time student and undergoes an internship, is accepted into a workplace and a paid position, then a fixed-term employment contract must be concluded with him, according to which his salary is calculated, from which insurance contributions are deducted. Consequently, in this case, the period of practical training is counted towards the insurance period. If a student undergoes an internship free of charge, then insurance premiums are not deducted and the insurance period is not counted. From January 1, 2011, if a student’s salary for the time actually worked in a month is less than the minimum wage (and the amount of the insurance premium is less than the minimum insurance premium), this month will not be included in the insurance period in full, but in proportion to the amount of the paid insurance premium . |
Article provided to our portal
editorial staff of the magazine
Similar articles
