Specialists of Horodotsk DPI explain about the amount for which the single contribution for mandatory state social insurance is established (hereinafter – the single contribution)
Therefore, the single contribution for the payer-resident of Diya City is established:
- for the amount of wages charged to each insured person – in the amount of the minimum insurance contribution (22 percent of the minimum wage);
- for the amount of remuneration to individuals for the performance of work (providing services) per gigabyte – contracts – in the amount of the minimum insurance contribution (22% of the minimum wage).
Individuals – entrepreneurs who have their main place of work or have concluded a gig contract with a resident of Diya City are exempted from paying a single contribution for themselves for the months of the reporting period, for which the employer (resident of Diya City) paid the insurance contribution for such persons in the amount of is not less than the minimum insurance contribution (22 percent of the minimum wage).