ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 13, 2015 No. 4

About approval of form of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution and the Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution

According to Item 46.5 of Article 46 of Chapter 2 of the Section II, the Section XVI of the Tax code of Ukraine and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve such which are applied:

form of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution;

Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution.

2. Tax calculation the first time moves for the I quarter 2015.

3. Declare invalid the order of the Ministry of the income and charges of Ukraine of January 21, 2014 No. 49 "About approval of form of the Tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them (form No. 1DF) and the Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them", registered in the Ministry of Justice of Ukraine on February 5, 2014 at No. 228/25005.

4. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.) to provide in accordance with the established procedure:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

5. To the public fiscal service of Ukraine (Belous I. A.):

in three-day time after registration of this order in the Ministry of Justice of Ukraine to provide development of algorithms of control for the acceptance and the automated processing of tax calculations of income amounts added (paid) for benefit of physical persons, and the amounts of the tax withheld from them (form No. 1DF);

finish the software for acceptance and processing of tax calculations regarding data processing according to the procedure and the terms determined for creation of information systems.

6. This order becomes effective since April 1, 2015.

7. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine Fudashkin D. A. and Chairman of the Public fiscal service of Ukraine Belous I. A.

 

It is approved: Chairman of General representative body of trade union associations

V. Osova

President of the Union of lessees and entrepreneurs of Ukraine

V. M. Hmelevsky

The First Deputy Chairman of General representative body of the party of employers at the national level

D. Oleynik

Chairman of the Public fiscal service of Ukraine

I. A. Belous

The acting as the Chairman of Public service of Ukraine concerning regulatory policy and development of entrepreneurship

A. L. Sheyko

Approved by the Order of the Ministry of Finance of Ukraine of January 13, 2015 , No. 4

Tax calculation of income amounts, added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution

See. Tax calculation of income amounts, added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution

Approved

Approved by the Order of the Ministry of Finance of Ukraine of January 13, 2015, No. 4

Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution

I. General provisions

1. This Procedure determines procedure for filling and submission to bodies of GNS (further - tax authorities) the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution on obligatory national social insurance (further - single fee) the payers of single fee determined by Items 1, 16 parts one of article 4 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law), according to requirements of Article 51 of Chapter 2, of subitem 70.16.1 of Item 70.16 of Article 70 of Chapter 6 of the Section II, subitem 170.4.2 of Item 170.4 of Article 170 and the subitem "b" of Item 176.2 of Article 176 of the Section IV, subitem 1.6 of Item 16-1 of subsection 10 of the Section XX of the Tax code of Ukraine (further - the Code) and item 4 of part two of article 6 of the Law.

2. In this Procedure terms and reducings are used in such values:

The state register - the state register of obligatory national social insurance;

single fee - single fee on obligatory national social insurance;

EGRPOU - Unified state register of the companies and organizations of Ukraine;

insured person - physical person which according to the legislation is subject to obligatory national social insurance and pays (paid) and/or for which it is paid the single fee (was paid) in the procedure established by the law;

code of category of insured person - the codes of category of insured persons specified in the Table of correspondences of codes of categories of insured person and codes of accrual base and the sizes of single fee obligatory national social insurance (appendix 1 to the Procedure);

the tax agent - the tax agent determined by subitem 14.1.180 of Item 14.1. article 14 of the Code;

the payer of single fee - the payer of single fee determined by Items 1 and 16 of part one of article of the Law;

the payer - the tax agent and the payer of single fee;

Calculation - tax calculation of income amounts, added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution;

the register of insurers - the automated bank of data created for accounting of payers of single fee - insurers;

the register of insured persons - the automated bank of data created for conducting single accounting of physical persons which are subject to obligatory national social insurance according to the Law;

The codifier - the Codifier of administrative and territorial units and the territories of territorial communities.

3. Action of this Procedure extends to tax agents, namely: legal entities (their branches, departments, other separate divisions), self-employed faces, representation of nonresidents - legal entities, investors (operators) under the agreement on distribution of products who, irrespective of the organization-legal status and method of the taxation other taxes and/or charge forms (payments, provisions) the income (in cash or non-cash form) charge (pay, provide) the income and/or shall charge, hold and pay to physical person the tax provided by the Section IV of the Code to the budget from name and at the expense of physical person from the income paid to such person and also military collection, stipulated in Item 16-1 subsection 10 of the Section XX of the Code, and on the payers of single fee determined by Items 1 and 16 of part one of article 4 of the Law.

4. Representation by the payer Rascheta for the period in which the procedure of the termination was carried out, it is performed before completion of such procedures (state registration of the termination of the legal entity and/or state registration of the termination of business activity of physical person entrepreneur).

II. Procedure for representation of Calculation

1. Calculation moves separately for every quarter (tax period) with breakdown on months of reporting quarter within 40 calendar days coming behind the last calendar day of reporting quarter. Separate Calculation for calendar year does not move.

If the last day of term of representation of Calculation is the share of day off or holiday, the operational (bank) day coming behind day off or in the holiday is considered last afternoon of term.

Such Calculation moves only in case of charge of the amounts of the specified income to the taxpayer during the accounting period.

Based on data on the amounts of the withheld and/or paid tax which are specified in Calculation charge of the tax liability is not made.

2. Calculation moves irrespective of, pays or the tax agent and irrespective of are paid by the payer of single fee of the amount of such fee actually after their charge to payment during the accounting period does not pay the income to taxpayers.

3. Calculation moves in monitoring bodies in the main place of accounting.

If the separate division of the legal entity is not authorized to charge, hold and pay (to transfer) tax into the budget and has no separate balance and independently does not conduct settlings with insured persons for payment of single fee into off-budget accounts, Calculation for such division gives the legal entity to monitoring body in the main place of accounting.

The legal entity in case of representation of Calculation for separate division specifies data on separate division in line of the 032nd header part of Calculation.

Notaries in the location of office of notary public or workplace of the private notary and/or in rural settlements - authorized on this official of relevant organ of local self-government in the place of opening of inheritance quarterly represent to monitoring body of the data on issue of the certificate on the right to inheritance according to the procedure established by this Section. Notaries provide information on the certificate of gift agreements in the same procedure.

Calculation moves the payer one of such methods:

means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services";

on paper together with electronic form on the electronic medium of information;

goes by mail with the notification and the inventory on investment, under condition if the quantity of lines in appendices to Calculation does not exceed five;

on paper, if the quantity of lines in appendices to Calculation does not exceed five.

Calculation is on paper filled in Ukrainian in printed form or ball pen with blue or black ink printing letters without corrections. In case of not filling of this or that line of Calculation and appendices to it due to the lack of transaction such line procherkivatsya.

When filling the fields consisting of sections, each of symbols it is legible fits into the corresponding separate section.

Symbols shall not go beyond cells, and also be imposed on the next cells. Symbols (point, apostrophe, comma, hyphen, etc.) are put down in separate sections.

When filling the field without record sections in this field shall not be imposed on the neighboring fields and block office texts on Calculation and appendices to it.

Calculation electronically on the electronic medium of information can be constituted by the payer with use of the free specialized software which current versions are placed on the GNS official web portal.

Calculation is constituted and it is represented in duplicate. The second copy with mark of monitoring body about obtaining returns to the payer.

4. Sheets of separate Calculation are sewed.

5. The religious organizations, and also charitable organizations created by them shall give Calculation on all taxpayers.

6. Data of Calculation on the added amounts of single fee are created based on accounting and other documents according to which charge (calculation) is carried out or which confirm charge (calculation) of payments (income) on which according to the Law the single contribution is assessed.

III. Procedure for filling of Calculation

1. Header part of Calculation contains information concerning the chosen Calculation type the payer, information of rather tax agent and payer of single fee, and also information on appendices which are integral part of Calculation.

In lines of this part it is specified:

the line 01 - the payer is specified necessary type of Calculation:

the line 011 "Reporting" - if Calculation moves for the accounting (tax) period the first time. Calculation with the Reporting type which is accepted by monitoring body and took place everything control, including during loading in the Register of insurers and the Register of insured persons, remains by the monitoring body of the following Calculation for such accounting (tax) period operating during acceptance;

the line 012 "Reporting new" - if Calculation is represented to the following for the accounting (tax) period before the termination of deadline of representation with data on refining in the amounts of the accrued tax on the income of physical persons, military collection, single fee and/or details. Moves in case of detection of mistakes in the amounts of the accrued tax on the income of physical persons, military collection, single fee in Calculation and/or in the amounts of the accrued tax on the income of physical persons, military collection, single fee or details in lines of appendices to Calculation and contains only adjustment of data based on information from previously given for such accounting (tax) period of Calculation with the Reporting or Reporting New type as it is provided by procedure for adjustment of data of Calculation (appendices);

the line 013 "Specifying" - if Calculation is represented after the expiration of deadline for representation of the corresponding accounting (tax) period by data about refining in the amounts of the accrued tax on the income of physical persons, military collection, single fee and/or details. Moves in case of detection of mistakes in the amounts of the accrued tax on the income of physical persons, military collection, single fee in Calculation and/or in the amounts of the accrued tax on the income of physical persons, military collection, single fee or details in lines of appendices to Calculation and contains only adjustment of data based on information from the Calculations which are previously given for the last accounting (tax) period as it is provided by procedure for adjustment of data of Calculation (appendices);

the line 014 "Help" - if Calculation moves the payer of single fee with the Reporting type in which appendices there is information concerning award of pension to insured persons or material security, insurance payments;

the line 02 - is specified the accounting (tax) period for which Calculation with the Reporting type is represented ("Reporting new"), or the accounting (tax) period which is specified, for Calculation with the Specified type, and number of the Calculation (in chronological procedure, irrespective of Calculation type) represented for the accounting (tax) period surely is specified;

the line 03 - is specified full name of the legal entity or surname, name, middle name (in the presence) of the payer according to registration data, investors (operators) under the agreement on distribution of products specify date and agreement number (agreements));

the line 031 - is specified code on EGRPOU of the payer or registration (accounting) taxpayer number which is appropriated by monitoring bodies, or registration number of accounting card of the taxpayer - physical person or series (in the presence) and passport number for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body and have mark in the passport;

the line 032 - is specified the Codifier code on the location of the payer or his separate division if Calculation is represented the tax agent for its separate division;

line 033 - data on separate division of the legal entity (full name of separate division) are specified if Calculation is represented the tax agent for separate division;

the line 034 - is specified code on EGRPOU of the liquidated payer of single fee in case of representation by the legal successor Rascheta with the Specifying type for persons who were in employment relationships or the relations of civil nature with the payer of single fee who is liquidated;

the line 035 - is specified in case of representation by the payer of single fee of data on branch during giving of calculation with the Specified type;

the line 04 - is specified the tax address of the payer, the postal index, and also contact telephone numbers and the address of electronic mailbox;

line 05 - are specified the name of monitoring body in which Calculation is represented;

the line 06 - is specified information concerning appendix (the number of appendices and the number of sheets of appendices which is Calculation components). Opposite to appendices which do not move the mark is put down:

on papers - crossed out sections;

electronically - the field remains blank;

the line 07 - is specified code of main type of economic activity, is filled according to classification of types of economic activity of group of companies 009:2010;

the line 08 - is specified class of professional risk of production (in case of Calculation giving for the period till January 01, 2016);

the line 09 - the badge "h" is specified the corresponding sign of the taxpayer:

091 - the employer - if Calculation moves the legal entity or physical person entrepreneur using work of hired employees;

092 - budgetary institution;

093 - the company, the organization of All-Ukrainian public organization of persons with disability, in particular, societies UTOG, UTOS;

094 - the company, the organization of public organization of persons with disability;

the line 10 - by months of reporting quarter is specified the number of staff of workers;

line 101 - the sredneuchetny number of staff employees for the accounting period;

line 102 - workers to whom according to the current legislation disability, the person is established;

line 103 - the workers having additional guarantees in assistance to employment;

line 104 - the accounting number of staff employees;

line 105 - the number of insured persons in the accounting period which adds the salary (except persons to whom in the accounting period cash cover is added);

line 106 - the number of insured persons which in the accounting period adds cash cover;

line 107 - the number of insured persons in the accounting period from among the unemployed of other of spouses of employees of diplomatic service to whom the single contribution is assessed;

line 108 - women;

line 109 - men;

line 110 - quantity of the created new workplaces in the accounting period.

2. The Section I of Calculation contains "Charges of the income and single fee for hired employees by months of reporting quarter" by months of reporting quarter (1, 2, 3) information of rather assessed single contribution.

In lines of this Section it is specified:

line 1 - the salary on payment types which include the main and additional salary, other incentive and compensation payments, including in natural form which structure is determined by the Instruction according to the statistics of the salary approved by the order of Goskomstat of January 13, 2004 No. 5, registered in the Ministry of Justice of Ukraine on January 27, 2004 for No. 114/8713, and the Law of Ukraine "About compensation", the amount of remuneration under agreements of civil nature payment amount of the first five days of the temporary disability performed at the expense of means of the payer of single fee, the amount of temporary disability benefit paid for the account of fund of social insurance and the help amount in connection with pregnancy and childbirth without restriction with the maximum size;

line 1.1 - the salary on payment types which include the main and additional salary other incentive and compensation payments, including in natural form which structure is determined by the Instruction according to the statistics of the salary approved by the order of Goskomstat of January 13, 2004 No. 5, registered in the Ministry of Justice of Ukraine on January 27, 2004 for No. 114/8713, and the Law of Ukraine "About compensation" without restriction with the maximum size including are separately specified indicators:

line 1.2 - the amount of remuneration under agreements of civil nature;

line 1.3 - payment amount of the first five days of the temporary disability performed at the expense of means of the payer of single fee;

line 1.4 - the amount of the temporary disability benefit paid for the account of fund of social insurance;

line 1.5 - the help amount in connection with pregnancy and childbirth;

line 1.6 - the amount of accrued payroll of the hired employees which are called up during mobilization for military service in the Armed Forces of Ukraine which did not gain income in the form of cash cover during the mobilization determined by the Presidential decree of Ukraine of February 24, 2022 No. 69/2022 «About general mobilization», the approved Law of Ukraine «About approval of the Presidential decree of Ukraine «About general mobilization» from them:

line 1.6.1 - % 5,3;

line 1.6.2 - % 5,5;

line 1.6.3 - 22%;

line 2 - the amount of lines 2.1, 2. 2, 2. 3, 2.4 and 2.5, in which are reflected by months of reporting quarter the amount of the salary added for month under report on the payment types including the main and additional salary, other incentive and compensation payments including in natural form which are determined according to the Law of Ukraine «About compensation», and the amount of remuneration to physical persons for performance of works (provision of services) by civil agreements, and also payment of the first five days of temporary disability at the expense of means of the payer of single fee, temporary disability benefit and benefit in connection with pregnancy and childbirth, is performed at the expense of means of funds of the national social insurance, taking into account the maximum size at which the single contribution is assessed:

line 2.1 - employers (22%);

the line 2.2 - the companies, organizations and the organizations to the working persons with disability (% 8,41) - is filled if at the company there are working persons with disability;

the line 2.3 - the companies and the organizations of All-Ukrainian public organizations of persons with disability, in particular, of societies UTOG, UTOS (% 5,3) - is filled if there is basis;

line 2.4 - the companies and the organizations of public organizations of persons with disability. To the working persons with disability (% 5,5) - it is filled if there is basis;

the line 2.5 - if is the basis, the difference between the size of minimum wage and actually accrued payroll is specified if the amount of such salary is less than the size of the minimum wage established by the law in month for which the salary which equals to the amount of the corresponding indicators of the column 18 of appendix 1 to Calculation of the corresponding month of reporting quarter which are carried out concerning insured persons with type of charges 13 and 14 is charged;

the line 2.6 - payers of the single tax who chose simplified taxation system - physical persons entrepreneurs who treat the second and third group of payers of the single tax and also legal entities who belong to the third group of payers of the single tax - is filled if there are hired employees which were called up during mobilization for military service in the Armed Forces of Ukraine and which did not gain income in the form of cash cover during the mobilization determined by the Presidential decree of Ukraine of February 24, 2022 No. 69/2022 "About general mobilization", the approved Law of Ukraine «About approval of the Presidential decree of Ukraine «About general mobilization» from them:

line 2.6.1 - % 5,3;

line 2.6.2 - % 5,5;

line 2.6.3 - 22%;

line 3 - the amount of columns 3. 1, 3.2, 3.3, 3.4, 3,5 and 3,6, equal to the amount of the corresponding indicators of the column 20 of appendix 1 to Calculation of the corresponding months of reporting quarter (1, 2, 3);

the line 3.1 - is equal to the amount of the corresponding indicators of the column 20 of appendix 1 to Calculation of the corresponding months of reporting quarter (1, 2, 3) (22%);

the line 3.2 - is equal to the amount of the corresponding indicators of the column 20 of appendix 1 to Calculation of the corresponding months of reporting quarter (1, 2, 3) (% 8,41). The specified information is filled in if at the company there are working persons with disability;

line 3.2.1 - the amount of the single contribution assessed by the companies and the organizations of All-Ukrainian public organizations of persons with disability, in particular, societies UTOG and UTOS on wages amounts to the working persons with disability (22%);

the line 3.3 - is equal to the amount of the corresponding indicators of the column 20 of appendix 1 to Calculation of the corresponding months of reporting quarter (1, 2, 3) (% 5,3);

line 3.3.1 - the amount of the single contribution assessed by the companies and the organizations of All-Ukrainian public organizations of persons with disability, in particular, societies UTOG and UTOS on wages amounts (22%);

the line 3.4 - if is the basis, the amount of single fee determined by multiplication of the wages amount reflected in line 2.4, in % 5,5;

line 3.4.1 - the amount of the single contribution assessed by the companies and the organizations of public organizations of persons with disability (under the conditions determined by part fourteen of article 8 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance") on wages amounts to the working persons with disability (22%);

the line 3.5 - is reflected the amount of the single contribution assessed on difference amounts between the size of minimum wage and actually accrued payroll employers;

line 3.6 - the amount of minimum wage which equals to the amount of the corresponding indicators of columns 18 of appendix 1 to Calculation of the corresponding months of reporting quarter (1, 2, 3) for category of insured persons 72;

line 3.7 - the amount of the single fee accrued by payers of the single tax who chose simplified taxation system - physical persons - entrepreneurs who treat the second and third group of payers of the single tax, and also legal entities who belong to the third group of payers of the single tax, on wages amounts to hired employees which were called up during mobilization for military service in the Armed Forces of Ukraine which did not gain income in the form of cash cover during the mobilization determined by the Presidential decree of Ukraine of February 24, 2022 No. 69/2022 «About general mobilization», the approved Law of Ukraine «About approval of the Presidential decree of Ukraine «About general mobilization» from them:

line 3.7.1 - % 5,3;

line 3.7.2 - % 5,5;

line 3.7.3 - 22%;

the line 4 - is specified the amount of lines 4.1, 4. 2, 4.3;

the line 4.1 - is filled in case:

if the payer of single fee independently reveals understating of the reflected amounts of the single fee (added) in the previous accounting periods by the established sizes of single fee:

22%, 36, of % - % 49,7, including are additionally accrued to minimum wage;

8,41 of %, 5,3 of %, % 5,5;

% 34,7;

% 33,2, including is additionally accrued to minimum wage;

% 36,3 - 49,7 x coefficient;

if the single fee in connection with correction of the mistake made in the previous accounting periods in case of representation of Calculation with the Reporting type is additionally accrued;

during representation of Calculation for the Specifying type in which are specified indicators of the amounts of single fee reflected in Calculation with the Reporting or Reporting New type outside the accounting (tax) period (are increased).

Additional accrual of the amounts of single fee in line 4.1 is carried out in appendix 1 to Calculation concerning insured persons by months of quarter in which additional accrual with code like charges 2 is performed;

the line 4.1.1 of line 4.1 - is filled during additional accrual of single fee in connection with correction of the mistake made in the previous accounting periods and/or in connection with the refining which is carried out outside the accounting period by the companies, organizations and the organizations, physical persons entrepreneurs, including those which chose simplified taxation system, to the working persons with disability (% 8,41);

the line 4.1.2 - is filled from line 4.1 - additional accrual of single fee in connection with correction of the mistake made in the previous accounting periods and/or in connection with the refining which is carried out outside the accounting period by the companies and the organizations of All-Ukrainian public organizations of persons with disability, in particular, of societies UTOG, UTOS (% 5,3) is filled in time;

the line 4.1.3 - is filled from line 4.1 - filled during additional accrual of single fee in connection with correction of the mistake made in the previous accounting periods and/or in connection with the refining which is carried out outside the accounting period by the companies and the organizations of public organizations of persons with disability, to the working persons with disability (% 5,5);

the line 4.2 - is filled with the payer of single fee in case of additional accrual of the amounts of single fee for the previous accounting periods owing to increase in class of professional risk;

the line 4.3 - is filled with the payer of single fee if it independently reveals understating of the reflected amounts of the withheld single fee in the previous accounting periods, by the established sizes of single fee depending on category of insured persons:

3,6 of %, 2,85 of %, 6.1%, 2,6 of %, 2% are also equal to the amount of the corresponding indicators of the column 19 of appendix 1 to Calculation concerning insured persons with type of charges 2;

the line 4.4 - is filled with payers of the single tax who chose simplified taxation system - physical persons entrepreneurs who belong to the second and third group of payers of the single tax, and also legal entities who belong to the third group of payers of the single tax if they independently reveal understating of the reflected amounts of the single fee (added) in the previous accounting periods, during representation of Calculations for the Reporting type or on the Specifying type in which are specified indicators of the amounts of single fee reflected in Calculation for the Reporting or Reporting New type outside the accounting (tax) period from them (are increased):

line 4.4.1 - % 5,3;

line 4.4.2 - % 5,5;

line 4.4.3 - 22%;

the line 5 - is specified independently estimated in the payer of single fee, the penalty fee amount from calculation of 0,1 of % of 4 amounts specified in the column calculated since the first calendar day following behind day of the termination of term of introduction of the corresponding payment about day of its actual payment (transfer) inclusive for reporting quarter;

the line 5.1 - is specified independently estimated in the payer of single fee, the penalty fee amount from calculation of 0,1 of % of 4 amounts of single fee specified in the column calculated since the first calendar day following behind day of the termination of term of introduction of the corresponding payment about day of its actual payment (transfer) inclusive by months of reporting quarter;

the line 6 - is specified the amount of lines 6.1, 6.2 and 6.3;

the line 6.1 - is filled in case:

if the payer of single fee independently reveals overestimate of the reflected amounts of the single fee (added) in the previous accounting periods by the established sizes of single fee:

22%, 36, of % - 49, %, including are reduced, considering the size of minimum wage;

8,41 of %, 5,3 of %, % 5,5;

% 34,7;

% 33,2, including is reduced, considering the size of minimum wage;

% 36,3 - 49,7 x coefficient;

if the amount of single fee in connection with correction of the mistake made in the previous accounting periods in case of representation of Calculation with the Reporting type is reduced;

during representation of Calculation for the Specifying type in which are specified indicators of the amounts of single fee reflected in Calculation with the Reporting or Reporting New type outside the accounting (tax) period (are reduced);

the line 6.1.1 of line 6.1 - is filled during reduction of the amount of charges of single fee in connection with correction of the mistake made in the previous accounting periods and/or in connection with the refining which is carried out outside the accounting period by the companies, organizations and the organizations, physical persons - entrepreneurs, including those which chose simplified taxation system, to the working persons with disability (% 8,41);

the line 6.1.2 - is filled from line 6.1 - filled during reduction of the amount of charges of single fee in connection with correction of the mistake made in the previous accounting periods and/or in connection with the refining which is carried out outside the accounting period by the companies and the organizations of All-Ukrainian public organizations of persons disability, in particular, of societies UTOG, UTOS (% 5,3);

the line 6.1.3 - is filled from line 6.1 - in case of reduction of the amount of charges of single fee in connection with correction of the mistake made in the previous accounting periods and/or in connection with the refining which is carried out outside the accounting period by the companies and the organizations of public organizations of persons with disability, to the working persons with disability (% 5,5);

the line 6.2 - is filled with the payer of single fee in case of reduction of the amounts of single fee for the previous accounting periods owing to reduction of class of professional risk.

Reduction of the amounts of single fee in lines 6.1, 6.2 is carried out in appendix 1 to Calculation concerning insured persons with code like charges 3;

the line 6.3 - is filled with the payer of single fee if it independently reveals overestimate of the amounts of the withheld single fee in the previous accounting periods, by the established sizes of single fee depending on category of insured persons:

3,6 of %, 2,85 of %, 6.1%, 2,6 of %, 2% are also equal to the amount of the corresponding indicators of the column 19 of appendix 1 to Calculation which are carried out concerning insured persons with type of charges 3;

the line 6.4 - is filled with payers of the single tax who chose simplified taxation system - physical persons entrepreneurs who belong to the second and third group of payers of the single tax, and also legal entities who belong to the third group of payers of the single tax if are independently revealed by them overestimate of the reflected amounts of the single fee (added) in the previous accounting periods, during representation of Calculations for the Reporting type or on the Specifying type in which are specified indicators of the amounts of single fee reflected in Calculation for the Reporting or Reporting New type outside the accounting (tax) period from them (are increased):

line 6.4.1 - % 5,3;

line 6.4.2 - % 5,5;

line 6.4.3 - 22%;

the line 7 - is reflected by months of reporting quarter value of the amount of the single fee which is subject to obligatory payment which is determined by addition of the data specified in lines 3, of 4, and subtraction of data of line 6;

the line 8 - is displayed value of the amount of the single fee which is subject to obligatory payment for reporting quarter which is determined by addition of the data specified in columns 1, of 2, and 3 lines 7.

3. The Section II of Calculation "Charge of cash cover, single fee for military personnel, police officers, faces of the private and the commanding structure and on the benefit amounts in connection with pregnancy and childbirth by months of reporting quarter (except the military personnel of compulsory military service)" contains two components:

charge of cash allowance and single fee for military personnel, police officers, faces of the private and the commanding structure (except the military personnel of compulsory military service) by months of reporting quarter (1, 2, 3);

charge of cash cover, single fee on the benefit amounts in connection with pregnancy and childbirth (except the military personnel of compulsory military service) by months of reporting quarter (1, 2, 3).

In component of the Section II on charge of cash cover, single fee for military personnel, police officers, faces of the private and the commanding structure it is filled with insurers who assess and pay single contribution for persons from among the military personnel (except the military personnel of conscription and alternative service), faces of the private and the commanding structure, specified:

line 1 - the total amount of cash cover of persons from among the military personnel (except the military personnel of conscription and alternative service), police officers, faces of the private and the commanding structure, including those which pass military service during the special period determined by the Laws of Ukraine "About mobilization preparation and mobilization" and "About conscription and military service" without restriction with the maximum size at which the single contribution equal to the amount of the corresponding indicators of the column 16 of appendix 1 to Calculation of the corresponding month of reporting quarter (1, 2, 3) is assessed;

line 2 - the total amount of cash cover of the military personnel for which the single contribution (within the maximum size of accrual base of single fee), and additional accrual base, equal to the amount of the corresponding indicators of the column 17 of appendix 1 to Calculation of the corresponding month of reporting quarter (1, 2, 3) is assessed;

line 2.1 - the amount of cash cover on which the single contribution is assessed (within the maximum size of accrual base of single fee);

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