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Бухгалтер 911
Бухгалтер 911
Сентябрь , 2015/№ 37

«А вы тоже говорите!..»: о росте минимальных гарантий с 1 сентября

Одна из наиболее обсуждаемых новостей сегодня — повышение минзарплаты и прожитминимума с 1 сентября. Об этом много говорят в прессе, но на законодательном уровне ничего не поменялось. В чем дело?
минзарплата, прожитминимум, новые счета по ЕСВ

Итак, со всех сторон «трубят»: с 01.09.2015 г. минзарплата и прожиточный минимум должны составлять 1378 грн.

Однако торопиться с выводами не стоит. Дело в том, что размеры минзарплаты и прожиточного минимума устанавливаются Законом о госбюджете на соответствующий год. А в него внесли изменения? Нет.

Cамое интересное! Проект Закона о внесении изменений в Закон Украины «О Государственном бюджете Украины на 2015 год» № 3060 (относительно повышения прожиточного минимума и минзарплаты) зарегистрирован в ВРУ только 9 сентября 2015 года. То есть «кормить повышением» нас начали еще вообще до того, как соответствующий законопроект попал в Парламент (его еще даже не рассматривали).

Вполне вероятно, что Закон будет принят 15 — 18 сентября и вступит в силу уже в этом месяце.

Что это значит? А то, что озвученные в новостях размеры соцстандартов применяться не могут.

Наш совет: до официальных изменений смело проводите расчеты исходя из нынешних размеров минзарплаты и прожитминимума (1218 грн.). В частности, это касается аванса с зарплаты, установленной на уровне «минималки», ограничения по больничным и декретным, индексации.

Однако, по всей видимости, в перспективе у нас вступление в силу изменений «задним числом».

Судя по тексту проекта, новые размеры минзарплаты и прожиточного минимума все равно будут установлены с 1 сентября.

Соответственно, после «официального старта» зарплатные расчеты, в которых участвует минзарплата, придется проводить исходя из новой суммы — 1378 грн. Еще раз подчеркиваем: по итогам сентября это «заденет», в частности, индексацию, максимальную и допбазу взимания ЕСВ (ориентиром будет не 1218 грн., а уже 1378 грн.). Также придется пересмотреть штатное расписание и повысить зарплату тем работникам, кому она установлена на уровне минимальной.

Не упустите из виду! Если у вас сейчас увольняется работник «на минималке», то ему выплаты производите исходя из нынешнего размера минзарплаты. Это же касается «индексационных» расчетов с уволенными. Но потом придется пересчитать сумму окончательного расчета с учетом нового размера минзарплаты. В противном случае получится, что вы не соблюли в отношении уволенного минимальные госгарантии, а это будет поводом для обращения бывшего работника в суд.

Учтите! Для принятых и уволенных в течение месяца, которые не отработали его полностью, доначисление ЕСВ исходя из «минималки» не проводится. Так что на одну проблему меньше.

И последняя порция важной информации! С 15.09.2015 г. меняются счета для уплаты ЕСВ. Во избежание ошибок рекомендуем обратиться в свои налоговые за новыми реквизитами.

y.klyzhenko@buhgalter911.com

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