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The document ceased to be valid since February 29, 2016 according to item 4 of the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of February 22, 2016 No. 46 "About approval of the Regulations on payment procedure of insurance premiums in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan the citizens of the Republic of Uzbekistan working abroad, and separate categories of persons which working hours do not give in to accounting, and also accounting treatment for their working life and the size of the earnings accepted for calculation of pension"

RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of August 24, 2001 No. 351

About the national social insurance of the physical persons who are engaged in business activity without formation of legal entity and members of Dehkan farms

(as amended on 31-07-2015)

For the purpose of realization of constitutional right of the citizens who are engaged in business activity without formation of legal entity, and members of Dehkan farms on the national social insurance and ensuring introduction of the personified accounting of the insurance premiums paid by them the Cabinet of Ministers decides:

1. Approve:

Accounting treatment for working life and assignments of fees in the off-budget Pension fund the physical persons who are engaged in business activity without formation of legal entity according to appendix No. 1;

Regulations on social insurance and social security of members of Dehkan farms according to appendix No. 2.

2. Dehkan and farms to provide to Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent, the Ministry of Labour and Social Protection of the population of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan, Chamber of producers and entrepreneurs of Uzbekistan and Association through mass media active explanatory work among the population about the purposes, the principles and the mechanism of the national social insurance of the citizens providing themselves with the income through self-employment.

3. Recognize invalid:

the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of January 28, 1998 No. 47 "About approval of accounting treatment for working life and assignments of pension fund contributions by the physical persons who are engaged in business activity without formation of legal entity" (the joint venture of the Republic of Uzbekistan 1998, No. 1, the Art. 4);

the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of July 9, 1998 No. 289 "About approval of the Regulations on social insurance and social security of members of Dehkan farms (the joint venture of the Republic of Uzbekistan 1998, Art. No. 7 25).

4. To impose control of execution of this resolution on the Deputy prime minister of the Republic of Uzbekistan Azimov R. S.

Prime minister of the Republic of Uzbekistan

U. Sultanov

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 24, 2001 No. 351

Accounting treatment for working life and assignments of fees in the off-budget Pension fund the physical persons who are engaged in business activity without formation of legal entity

This Procedure is developed for the purpose of ensuring realization of constitutional rights of the physical persons who are engaged in business activity without formation of legal entity, on provision of pensions and receipt of benefits on the national social insurance, the stipulated by the legislation, acquired due to payment compulsory insurance premiums in the off-budget Pension fund of the Republic of Uzbekistan, and determines procedure for conducting the personified accounting of payment of compulsory insurance premiums, maintaining service records, calculations of working life and the income for appointment and pension payment and benefits.

I. General provisions

1. This Procedure extends to the physical persons who are engaged in business activity without formation of legal entity including the family members performing activities in the form of family entrepreneurship without formation of legal entity) (further - the entrepreneur), and also to the citizens combining business activity with any other type of employment (with other work).

2. The entrepreneur, along with registration in bodies of the State Tax Service, becomes the face which is subject to the national social insurance as the payer of fees in the off-budget Pension fund.

3. The entrepreneur, paying insurance premiums in the off-budget Pension fund, has the right to provision of pensions according to the Law of the Republic of Uzbekistan "About the state provision of pensions of citizens".

4. The right of the entrepreneur to provision of pensions comes in case of achievement of retirement age by it or other cases, stipulated by the legislation. Benefits on social insurance are issued if the right to their obtaining came during payment by the entrepreneur of insurance premiums.

II. Payment procedure of insurance premiums entrepreneur

5. The entrepreneur independently establishes for himself the size of insurance premiums in the off-budget Pension fund, proceeding from the opportunities which are available for it and the desirable amount of provision of pensions and benefits on social insurance, but not below the minimum size of fees determined by the legislation.

For each worker hired by the entrepreneur according to the employment contract, the entrepreneur pays monthly to the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan insurance premium in the amount of 50 percent from minimum wage.

The size of the granted pension, and also benefits on social insurance depends on the sizes of insurance premiums in the off-budget Pension fund and durations of working life of the entrepreneur.

6.  The paragraph one of Item 6 is excluded according to the Resolution of the President of the Republic of Uzbekistan of 25.12.2013 No. PP-2099

When the entrepreneur in accordance with the established procedure suspended business activity, payment of insurance premiums is not made, and the years of service for this period are not considered.

7. The payment procedure of insurance premiums of citizens is determined by the Tax code of the Republic of Uzbekistan.

8. Insurance premiums are paid by clearing settlements or cash into the account of the off-budget Pension fund of the area (city) on the residence of the entrepreneur or on the place of implementation of activities.

In case of payment of insurance premiums on clearing settlement the date specified in the payment document about payment of insurance premium is considered payment date of insurance premium.

9. The paid insurance premiums are not subject to return.

10. Entrepreneurs bear responsibility for timeliness of payment of insurance premiums according to the tax legislation.

III. The personified accounting of payment of insurance premiums

11. Account of payment of insurance premiums is kept in bodies of the State Tax Service for the residence of the entrepreneur in generally established procedure.

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