1. TASK: Insert the appropriate word in the text below:
average - contribution - taxable
overall - apply - remain - social
- Ordinary single social contribution rates_________ unchanged.
- Maximum amount taxable with the single social contribution remains unchanged (at 17living minimums).
- Special measures for legalisation of salaries were approved by the Parliament. Companies, which increase their payroll, may _________ lower contribution rates. In order to apply the preference, the company must comply with the following criteria:
(1) the _________ salary in the company increased by 30% compared to the average salary in 2014;
(2) the average amount of single social _________ per insured person after application of the preference is not less than UAH700;
(3) the average salary in the company is not less than 3 minimum salaries.
If the conditions above are met and the gross amount taxable with the single social contribution is increased 2.5 times or more compared to 2014, the company may apply 0.4 coefficient to the single _________contribution rate. If the _________ increase of the gross taxable amount is less than 2.5, the coefficient must be determined as the ratio of current gross monthly taxable amount to the average monthly _________amount in 2014.
2. CHECK YOUR SPEAKING
|
to apply |
əˈplaɪ |
застосовувати |
|
average |
ˈævərɪdʒ |
середній |
|
contribution |
ˌkɒntrɪˈbjuːʃn |
внесок |
|
overall |
ˌəʊvərˈɔːl |
загальний |
|
to remain |
rɪˈmeɪn |
залишатися |
|
social |
ˈsəʊʃl |
соціальний |
|
taxable |
ˈtæk.sə.bl̩ |
оподатковуваний |
3. SEE CORRECT ANSWER
- Ordinary single social contribution rates remain unchanged.
- Maximum amount taxable with the single social contribution remains unchanged (at 17living minimums).
- Special measures for legalisation of salaries were approved by the Parliament. Companies, which increase their payroll, may apply lower contribution rates. In order to apply the preference, the company must comply with the following criteria:
(1) the average salary in the company increased by 30% compared to the average salary in 2014;
(2) the average amount of single social contribution per insured person after application of the preference is not less than UAH700;
(3) the average salary in the company is not less than 3 minimum salaries.
If the conditions above are met and the gross amount taxable with the single social contribution is increased 2.5 times or more compared to 2014, the company may apply 0.4 coefficient to the single social contribution rate. If the overall increase of the gross taxable amount is less than 2.5, the coefficient must be determined as the ratio of current gross monthly taxable amount to the average monthly taxable amount in 2014.
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