The cost of labour and “astrakhanskij” vouchers is not subject to personal income tax

The cost of permits on rest, recuperation and treatment on the territory of Ukraine of the taxpayer and his children under the age of 18 years that are available to them free of charge or at a discount (in the amount of such discount) by a trade Union to which Union dues are credited for the taxes (the Union member), or at the expense of the Fund of compulsory state social insurance are not taxed on incomes of physical persons – according to experts Kovel LIGHTS GU DFS in Volyn region.

Such a rule and the procedure provided for in accordance with 165.1.35 paragraph of article 165 of the Tax code of Ukraine.



Also please note that in the tax calculation (form №1DF), approved by the Ministry of Finance of Ukraine 13.01.2015, No. 4, the cost of this treatment is reflected on the basis of income “156” cost of permits on rest, recreation and treatment in Ukraine.

As for the cost of the permit, which is granted to a taxpayer for rehabilitation of a family member over the age of 18 years, or permits acquired by the company, at its own expense for the recovery of their employees or their children, then the size of the tax to incomes of physical persons at the rate specified in paragraph 167.1 of article 167 of tax code of Ukraine (15% or 20%). and according to subparagraph 164.2.17 of item 164.2 of article 164 of the TCU in the composition of total monthly taxable income of the tax payer included as additional good sign of income “126”.

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