The NFS explains that requirements specifying how to calculate social security payments less than the minimum amount do not apply to:
- remuneration under civil law contracts;
- salary obtained from the source other than the principal place of employment;
- salaries of disabled people who work for an enterprise, institution or organization, with the rate of 8.41%;
- salaries of employees who work for enterprises and organizations of all-Ukrainian civil society organizations for persons with disabilities, in particular, associations for the blind and deaf, which number not less than 50 percent of disabled persons out of all staff, and provided that the payroll budget for remuneration of the said employees is not less than 25 percent, while salary costs and expenses equal 5.3 percent of the social security tax withholding base, as set out in par.1, part 1, article 7 of Law No 2464;
- salaries of employees who work for enterprises and organizations of civil society organizations for people with disabilities, which number is less than 50 percent out of all staff, and provided that the payroll budget for remuneration of the said employees is not less than 25 percent, while salary costs and expenses equal 5.5 percent of the social security tax withholding base for people with disabilities who work, as set out in par.1, part 1, article 7 of Law No 2464.
Significantly, this norm is applied in compliance with the Law of Ukraine dd. 08.07.2010, No 2464, On Collection and Accounting of the Mandatory Social Security Tax, as amended.
