Employers are entitled to reimbursement of part of the actual costs to deal with with the payment of a unified tax to the obligatory state social insurance (hereinafter - Unified Social Tax), in connection with the creation of a new job. Such compensation is provided by the Resolution of the Cabinet of Ministers of 13.03.2013 No. 153 “On approval of the Procedure for compensation to employers of part of the actual costs to deal with the payment of a unified tax to the obligatory state social insurance” (hereinafter - the Procedure No. 153).
Employers - business entities have the right to this compensation, and since 2013:
- have been creating new jobs and employing employees by concluding an employment contract;
- within 12 calendar months from the date of concluding an employment contract with a person employed in a new job, have been paying a monthly salary in the amount of not less than three minimum wages (paragraph 2 of the Procedure No. 153).
An employer, who complies with these requirements, is entitled to reimbursement of actual expenses in the amount of 50% of the accrued UST for the next 12 calendar months, provided that the level of wages is maintained at least three times the minimum wage in the month of payment of UST for a new employee in a workplace.
Please note that in case of a reduction in the number of employees and the payroll budget, the employer loses the right to compensation.
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