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Ministry of Justice of Ukraine

January 16, 2004

No. 64/8663

RESOLUTION OF BOARD OF THE PENSION FUND OF UKRAINE

of December 19, 2003 No. 21-1

About approval of the Instruction about procedure for calculation and payment by insurers and insured persons of fees on obligatory national pension insurance in the Pension fund of Ukraine

(as amended on 08-06-2021)

1. Approve the attached Instruction about procedure for calculation and payment by insurers and insured persons of fees on obligatory national pension insurance in the Pension fund of Ukraine (further - the Instruction).

2. Recognize invalid the Instruction about procedure for calculation and payment by the companies, organizations, organizations and citizens of collection on compulsory national pension insurance, other payments, and also accounting of their receipt in the Pension fund of Ukraine approved by the resolution of board of the Pension fund of Ukraine of October 19, 2001 for No. 16-6 and registered in the Ministry of Justice of Ukraine on November 29, 2001 for No. 998/6189.

3. To submit to management of receipt of the income and legal management of the Pension fund of Ukraine the Instruction for registration to the Ministry of Justice of Ukraine.

4. To the head of department Petrenko I. N. cases. after state registration of the Instruction to provide its replication and to send to subordinated bodies of the Pension fund.

5. To impose control of execution of this resolution on the vice chairman of the board V. M. Koronevsky.

Chairman of the board

B. Zaychuk

Approved by the Resolution of Board of the Pension fund of Ukraine of December 19, 2003
No. 21-1

The instruction about procedure for calculation and payment by insurers and insured persons of fees on obligatory national pension insurance in the Pension fund of Ukraine

1. General provisions

1.1. This Instruction is developed according to the Law of Ukraine "About obligatory national pension insurance" (further the Law) and the Law of Ukraine "About collection on compulsory national pension insurance".

1.2. This Instruction determines procedure of debt collection for payment of fees on obligatory national pension insurance (further insurance premiums), payments of collection on compulsory national pension insurance by separate types of economic activities and other payments in the budget of the Pension fund of Ukraine, charge and payment of financial sanctions and penalty fee, and also compensation of expenses of the Pension fund of Ukraine by the companies on payment and delivery of the pensions granted on favorable terms.

1.3. In this Instruction terms are used in such value:

insured person - physical person which according to the Law is subject to obligatory national pension insurance and pays (paid) and/or for whom insurance premiums for obligatory national pension insurance are paid or paid in the procedure established by the law;

bodies of the Pension fund of Ukraine - management of the Pension fund of Ukraine in areas, the cities, areas in the cities, the combined managements, and also head departments of the Pension fund of Ukraine in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol which provide accomplishment of tasks, stipulated in Item 4 Provisions on management of the Pension fund of Ukraine in areas, the cities, areas in the cities, and also the combined managements, the board of the Pension fund of Ukraine approved by the resolution of December 22, 2014 with No. 28-2, registered in the Ministry of Justice of Ukraine on January 15, 2015 for No. 41/26486;

the employer - the owner of the company, organization, organization or the body authorized by it irrespective of patterns of ownership, type of activity and housekeeping; physical person which uses work of hired employees (including the foreigners, on legal causes working on hiring in Ukraine); the owner of the overseas enterprise located in Ukraine, organization, the organization (including international), branch and representation which uses work of hired employees if another is not provided by international treaties of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine;

insurance premiums - the funds of assignments for social insurance and collection for compulsory national pension insurance paid according to the legislation existing earlier; the means paid on obligatory national pension insurance according to the Law;

insurers are employers and other persons who according to the Law pay insurance premiums for obligatory national pension insurance.

Other terms in this Instruction are used in the value determined by the Law in the edition operating till January 1, 2011.

2. Payers of insurance premiums

Payers of insurance premiums are:

2.1. Insurers:

2.1.1. Employers:

the companies, organizations and the organizations created according to the legislation of Ukraine, irrespective of patterns of ownership, type of activity and housekeeping, consolidation of citizens, labor unions, political parties (including branches, representations, departments and other separate divisions of the specified companies, organizations, the organizations, associations of citizens, labor unions, political parties which have separate balance and independently conduct settlings with insured persons), physical persons - the subjects of business activity and other persons (including legal entities and physical person - the subjects of business activity which chose special method of the taxation - the fixed tax, the single tax and the fixed agricultural tax) using work of physical persons on the terms of the employment contract (contract) or on other conditions, stipulated by the legislation or under agreements of civil nature;

the collective and rent companies, agricultural cooperatives, including those which chose special method of the taxation (the fixed tax, the single tax, the fixed agricultural tax);

diplomatic representations, consular establishments of Ukraine, branches, representations, other separate divisions of the companies and the organizations (including international) which are created according to the legislation of Ukraine, have separate balance and independently perfrom calculations with insured persons;

foreign diplomatic representations and consular establishments of foreign states, branches, representations, other separate divisions of overseas enterprises and the organizations, the international organizations located in the territory of Ukraine.

2.1.2. The companies, organizations, the organizations, military units and bodies paying the salary (remuneration), cash cover, the help, the allowance or compensation.

2.1.3. Physical persons - the subjects of business activity including who chose special method of the taxation (the fixed tax, the single tax).

2.1.4. The members of families of persons specified in subitem 2.1.3 of Item 2.1 of this Instruction, participating in implementation of business activity by them.

2.1.5. Persons who provide themselves with work independently are engaged in the lawyer, notarial, creative and other activities connected with income acquisition is direct from these activities.

2.1.6. Persons who reached 16-year age and do not treat the group of people, subject to obligatory national pension insurance, including foreigners and stateless persons which constantly live or work at the territory of Ukraine, the citizens of Ukraine who are constantly living or working outside Ukraine if another is not established by international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine, from the moment of the conclusion of the agreement on voluntary participation in system of obligatory national social insurance according to the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance".

2.2. Insured persons:

2.2.1. Citizens of Ukraine, foreigners (if another is not established by international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine) and the stateless persons working at the companies in organizations, the organizations created according to the legislation of Ukraine irrespective of patterns of ownership, type of activity and housekeeping, in branches, representations, departments and other separate divisions of these companies and the organizations, in associations of citizens, at physical persons - subjects of business activity and other persons (including legal entities and physical person - subjects of business activity which chose special method of the taxation (the fixed tax, the single tax, the fixed agricultural tax) on the terms of the employment contract (contract) or the works working at other conditions, stipulated by the legislation, or performing at noted companies, in organizations, the organizations or at physical persons under agreements of civil nature.

2.2.2. Members of the collective and rent companies, the agricultural cooperatives including which chose special method of the taxation (the fixed tax, the single tax, the fixed agricultural tax).

2.2.3. Physical persons - the subjects of business activity including who chose special method of the taxation (the fixed tax, the single tax, the fixed agricultural tax).

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