Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

It is registered

Ministry of Justice of Ukraine

March 19, 2018

No. 334/31786

RESOLUTION OF BOARD OF THE PENSION FUND OF UKRAINE

of February 21, 2018 No. 4-2

About approval of the Procedure of payments of Ukraine half-received by the Pension fund of the amount of means from use of the preferential size of single fee on obligatory national social insurance

(as amended of the Resolution of board of the Pension fund of Ukraine of 16.04.2021 No. 15-1)

According to Item 9-7 of the Section VIII "Final and transitional provisions" of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and to Items 9, 10 Regulations on the Pension fund of Ukraine, the Cabinet of Ministers of Ukraine approved by the resolution of July 23, 2014 No. 280 (with changes), the board of the Pension fund of Ukraine decides:

1. Approve the Procedure of payments of Ukraine half-received by the Pension fund of the amount of means from use of the preferential size of single fee on obligatory national social insurance which is applied.

2. Determination of Ukraine half-received by the Pension fund of the amount of means from use of the preferential size of single fee on obligatory national social insurance (further - single fee) during the period before modification of the Report on the amounts of accrued payroll (the income, cash cover, the help, compensation) insured persons and the amounts of the assessed single contribution on obligatory national social insurance in bodies of the income and charges (appendix 4 to the Procedure for forming and submission of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance, to No. approved by the order of the Ministry of Finance of Ukraine of April 14, 2015 435, registered in the Ministry of Justice of Ukraine on April 23, 2015 for No. 460/26905) (further - the report) according to Item 9-7 of the Section VIII "Final and transitional provisions" of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" it is performed by the Pension fund of Ukraine with use of indicators of the report on charge of single fee by the preferential sizes.

3. To finance and economics department (the King T.I.) together with legal department (Ryabtseva T. B.) submit this resolution on state registration to the Ministry of Justice of Ukraine.

4. This resolution becomes effective from the date of its official publication.

Chairman of the board
A. Zarudny

Approved by the Resolution of board of the Pension fund of Ukraine of February 21, 2018, No. 4-2

Procedure of payments of Ukraine half-received by the Pension fund of the amount of means from use of the preferential size of single fee on obligatory national social insurance

1. This Procedure developed in pursuance of Item 9-7 of the Section VIII "Final and transitional provisions" of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law), determines the mechanism of implementation of calculation of Ukraine half-received by the Pension fund of the amount of means from use of the size of the single fee on obligatory national social insurance (further - single fee) provided by parts thirteen and the fourteenth article 8 of the Law (further - the preferential size of single fee).

2. Expenses on covering to the Pension fund of Ukraine of the half-received amount of means from use of the preferential size of single fee affirm annually as the law on the Government budget of Ukraine for the corresponding year.

3. Calculation of the half-received amount of means from use of the preferential size of single fee is perfromed by the Pension fund based on data from 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 approved by the order of the Ministry of Finance of Ukraine of January 13, 2015 No. 4, registered in the Ministry of Justice of Ukraine on January 30, 2015 for No. 111/26556 (in edition of the order of the Ministry of Finance of Ukraine of December 15, 2020 No. 773) (further - Tax calculation) provided by the State Tax Administration of Ukraine to the Pension fund of Ukraine according to procedure for interdepartmental exchange of information.

4. For calculation data of Tax calculation of payers of single fee in the relation are used:

the amounts of imputed income within the maximum size at which the single contribution by the companies, organizations and the organizations, physical persons entrepreneurs is assessed, including that which chose simplified taxation system, to the working persons with disability (in the amount of 8, percent); the companies and the organizations of All-Ukrainian public organizations of persons with disability, in particular, societies UTOG, UTOS (in the amount of percent 5,3); 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), to the working persons with disability (in the amount of percent 5,5);

the assessed single contribution the payers specified in the paragraph the second this Item in 8,41 sizes of percent, 5,3 of percent, percent 5,5;

the additionally accrued and reduced charge of single fee for the previous accounting periods in 8,41 sizes of percent, 5,3 of percent, percent 5,5;

the single fee calculated and reflected in the Tax calculation with payers of single fee in the amount of established by part five of article 8 of the Law on the salary added by these payers on which the preferential size of single fee is charged.

5. The pension fund of Ukraine based on the data specified in item 4 of this Procedure quarterly to the 05th following after month of representation of Tax calculation by payers of single fee perfroms calculation of amounts of the half-received means as difference between the means paid by the preferential sizes of single fee and means which would be paid by the same taxpayers in case of use of the size of the single fee determined by part five of article 8 of the Law for every month of quarter and the accruing result since the beginning of year in form according to appendix to this Procedure.

6. Based on the calculation specified in Item 5 of this Procedure, the Pension fund of Ukraine creates the budget requests for receipt of funds for covering of the half-received amount of means from use of the preferential size of single fee for the next budget period.

Director of finance and economics department
T.I.Korol

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.