13 November 2009, 12:41
Pursuant to the Bill (Reg. No. 4536), the subjects of small entrepreneurship with a special taxation type shall not be entitled to the obligatory State retirement insurance as envisaged by the Law "On Obligatory State Retirement Insurance".
People´s Deputy O.Lukash, author of the Bill, believes that adoption of the Bill will eliminate discrepancy between the said Law (stating that the subjects of small entrepreneurship with a special taxation type are entitled to the obligatory State retirement insurance), and the Decree of the President of Ukraine "On a Simplified System of Taxation, Registration and Accountability of the Subjects of Small Entrepreneurship" (stating that they are not entitled to the obligatory State retirement insurance).
However, the Committee believes that restriction of the subjects of small entrepreneurship with a special taxation type from the influence of the Law "On Obligatory State Retirement Insurance" "restricts their right for a voluntary participation in the obligatory retirement insurance system, violating the constitutional rights for social security".