Committee on the Matters of Pensioners, Veterans and Persons with Disabilities upholds the Bill on Amendments to the Clause 4 of the Law "On Charge and Register of Single Payment to the Compulsory State Social Insurance" regarding Granting a Remission of Taxation to the People with Disabilities and Retired Persons
Published on 14 April 2011, at 17:07
Publish
The bill (Reg. No8287) supplements
clause 4 of the Law "On Charge and Register of Single Payment to the Compulsory
State Social Insurance" with the new part four establishing that sole
proprietors inclusive of those selecting simplified taxation system and their
family members participating in business activity and also individuals procuring
themselves with work engaged in independent occupational activity (research,
literature, artistic, arty-and-crafty, educational or teaching, medical
activity or legal practice etc) are granted remission of single payment is they
are pension holders or persons with disabilities and receive, pursuant to the
Law, pension or social aid. The above-mentioned citizens can participate in the
system of compulsory state social insurance on a voluntary basis.
Single
payment for sole proprietors is established at the rate34, 7% from the base of
single payment (33,2% - to the Pension Fund of Ukraine
and 1,5% to the employment center).
The
Committee upheld the author´s idea since it is aimed at support of the most vulnerable groups of
population and expressed though expressed a number of amendments that shall be
considered in the course of its further scrutiny.