In the Tax calculation of the amounts of income accrued (paid) to the taxpayers – individuals, and amounts of tax withheld from them, as well as amounts of accrued single contribution, line 103 "Number of insured persons in the reporting period to whom were accrued wages / (except for persons to whom were accrued cash benefits in the reporting period)" is filled out as follows.
Line 103 of the Calculation indicates number of insured persons in the reporting period to whom wages were paid, except for those to whom cash benefits were paid.
Annex D1 to the Calculation reflects amount of accrued wages (income, cash benefits) personalized for each insured person.
Annex D1 to the Calculation contains information, specifically about wages accrued in the reporting period for employees with whom employment contracts have been concluded.
It is the number of such employees to whom wages were paid in the reporting period that is indicated in line 103 of the Calculation.
At the same time, line 103 of the Calculation does not include employees to whom wages were not paid in the reporting period, for example, due to unpaid vacation or sick leaves, paid in the next period.
For reference.
Tax calculation form of the amounts of income accrued (paid) in favor of taxpayers – individuals, and amounts of tax withheld from them, as well as amounts of accrued single contribution and procedure for filling out and submitting by tax agents Tax calculation of the amounts of income accrued (paid) in favor of taxpayers – individuals, and amounts of tax withheld from them, as well as amounts of accrued single contribution were approved by Order of the Ministry of Finance of Ukraine № 4as of 13.01.2015, with changes and additions.
