Resolution of the Cabinet of Ministers of Ukraine No. 917 of September 01, 2021 amended Order No. 100. Resolution No. 917 is effective from September 4, 2021 (it was published in the Uryadovy Courier on September 4, 2021).
We remind you about the amendments that occurred earlier, from December 12, 2020 (Resolution of the Cabinet of Ministers of Ukraine No. 1213 of December 09, 2020) new rules for accounting for bonuses in calculating the average salary were introduced. Before that, the procedure for accounting for bonuses and remuneration was different and depended on the period for which these payments were accrued.
Remuneration based on the results of work for the year (“13th salary”, as it was often called) was removed from Order No. 100 altogether.
Since December 12, 2020, a new approach to accounting for bonuses and other multi-month payments has been noted: bonuses and other payments that are paid for two months or a longer period, when calculating the average salary, will be included by adding to the earnings of each month of the billing period a part corresponding to the number of working days worked in the period (months) for which such bonuses and other payments are accrued.
From September 4, 2021 (according to Resolution No. 917), unification of the rules for accounting for bonuses in calculating the average salary: rules for monthly bonuses and several months premiums became the same: bonuses (including for a month) and other incentive payments based on the results of work for a certain period when calculating the average salary are taken into account in the earnings of the period corresponding to the number of months for which they are accrued, starting from the month in which they are accrued.
In addition, from September 4, 2021, according to Resolution No. 917, in the calculation of the average salary the following items are not taken into account:
- payments related to holiday dates;
- monetary remuneration for dedicated work and exemplary performance of official duties.
By letter No. 4711-06/45145-07 dated September 10, 2021, the Ministry of Economy provided an explanation on the application of the Procedure for Calculating the Average Salary, approved by Resolution of the Cabinet of Ministers of Ukraine No. 100 of February 08, 1995 (as amended). Three months will be given for recalculation (from September 04, 2021 to December 03, 2021).
The temporary norm in Resolution No. 917:
Employees for whom during the period from December 12, 2020 to September 4, 2021 the average salary was calculated according to Order No. 100 without taking into account bonuses accrued in this period and payments based on the results of work for a certain period shall be recalculated within three months of entry into force of Resolution No. 917, taking into account clause 3 of Order No. 100, approved by Resolution No. 917.