THE RESOLUTION OF BOARD OF SOCIAL INSURANCE FUND FROM LABOR ACCIDENTS AND OCCUPATIONAL DISEASES OF UKRAINE

of July 12, 2007 No. 36

About approval of the Instruction about procedure for transfer, accounting and expenditure of insurance fund of social insurance from labor accidents and occupational diseases of Ukraine

Being guided by regulations of the paragraph of the thirteenth Item 7 parts seven, parts of the eighth or thirteenth Article 17, of part ten of article 47 of the Law of Ukraine "About obligatory national social insurance from labor accident and occupational disease which entailed disability", the board of Social Insurance Fund from labor accidents and occupational diseases of Ukraine DECIDES:

1. Approve the Instruction about procedure for transfer, accounting and expenditure of insurance fund of social insurance from labor accidents and occupational diseases of Ukraine it (is applied).

2. Recognize invalid resolutions of board of Social Insurance Fund from labor accidents and occupational diseases of Ukraine according to appendix.

3. Executive directorate of Social Insurance Fund from labor accidents and occupational diseases of Ukraine to bring this resolution to managements of executive directorate in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

Approved by the Resolution of board of Social Insurance Fund from labor accidents and occupational diseases of Ukraine of July 12, 2007 No. 36

The instruction about procedure for transfer, accounting and expenditure of insurance fund of social insurance from labor accidents and occupational diseases of Ukraine

1. General provisions

This Instruction determines procedure for capture on accounting and acquisitions of the status of insurers by employers, calculations and payments of insurance premiums in Social Insurance Fund from labor accidents and occupational diseases of Ukraine (further - Fund) the companies, organizations, the organizations irrespective of patterns of ownership and managing, type of activity, industry accessory, physical persons - the entrepreneurs, physical persons using work of hired employees and also voluntarily insured persons, accounting treatment and expenditures of insurance means, implementation of payments, conducting financial accounting and the reporting.

2. Payers of insurance premiums

Payers of insurance premiums in Social Insurance Fund from labor accidents and occupational diseases of Ukraine are:

2.1. Legal entities irrespective of patterns of ownership and managing, type of activity and industry accessory, and also their separate divisions (the branches, other divisions of the legal entity which are out of its location and making products, performing the works or transactions providing services on behalf of the legal entity or the representations performing representation and protection of interests of the legal entity) provided that calculations for compensation of these separate divisions are made not on a centralized basis.

2.2. Legal entities - associations of citizens, the religious, trade-union, charitable organizations using wage labor.

2.3. The overseas enterprises located in Ukraine, organizations, the organizations (including international), the branches or representations using wage labor if other is not provided by the international treaty which consent to be bound is provided by the Verkhovna Rada of Ukraine.

2.4. Physical persons - the entrepreneurs and physical persons who do not have the status of entrepreneurs, and using wage labor.

2.5. The priests, clergymen and persons working in the religious organizations at elective offices, 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, members of farm, citizens - subjects of business activity also pay fees to Fund on a voluntary basis.

3. Procedure for capture on accounting of legal entities and physical persons and acquisition of the status of payers of insurance premiums by them

3.1. Capture on accounting of legal entities and physical litspredprinimatel is performed by working bodies of executive directorate of Fund for the location (residence) of subjects of managing based on the information from registration card provided by the state registrar according to the Law of Ukraine "About state registration of legal entities and physical persons - entrepreneurs", no later than the next working day from the date of the actual receipt of the specified data by working bodies of executive directorate of Fund.

At the same time the corresponding logging of capture on accounting of legal entities and physical persons - entrepreneurs which is conducted in electronic form in form according to appendix 1 is made.

3.2. Employers - legal entities acquire the status of insurers in day of capture them on accounting by working bodies of executive directorate of Fund.

At the same time the corresponding logging of accounting of insurers (legal entities) in Social Insurance Fund from labor accidents and occupational diseases of Ukraine in form according to appendix 2 is made. Introduction of information in the automated database of insurers (the register of payers of insurance premiums) is performed based on the corresponding entries in this magazine.

3.3. Employers - physical persons - the entrepreneurs using wage labor acquire the status of insurers in day of receipt of executive directorate of Fund by working body in accordance with the established procedure from body of public service of employment of the message on registration of the employment contract (contract) between the physical person - the entrepreneur and hired employee.

At the same time the corresponding logging of accounting of insurers (the physical persons using wage labor) in Social Insurance Fund from labor accidents and occupational diseases of Ukraine in form according to appendix 3 are made. Introduction of information in the automated database of insurers (the register of payers of insurance premiums) is performed based on the corresponding entries in this magazine.

3.4. The physical person which does not have the status of the entrepreneur and using wage labor in ten-day time after execution of an employment agreement (contract) with the first of hired employees shall submit the application for capture for accounting in Fund.

Capture on accounting of employers - the physical persons which do not have the status of entrepreneurs and using work of hired employees is performed in working bodies of executive directorate of Fund in day of obtaining from them the corresponding statement. The status of insurers such physical persons acquire in day of capture them on accounting.

At the same time the corresponding logging, specified in Item 3.3 of this Instruction is made. Introduction of information in the automated database of insurers (the register of payers of insurance premiums) is performed based on the corresponding entries in this magazine.

The physical persons which do not have the status of entrepreneurs and using work of hired employees submit to working bodies of executive directorate of Fund for the residence the statement for capture on accounting as payer of insurance premiums (or main type of economic activity) in form according to appendix 4, and certified of the procedure established by the legislation or the responsible person of working body of executive directorate of Fund of the copy of the following documents:

- certificates of assignment of identification number from the State register of physical persons - taxpayers and other obligatory payments or the passport (for physical persons which because of the religious or other beliefs refuse adoption of identification number officially notified on it relevant organs of the government and have mark in the passport);

- employment contract (contract) with the first hired employee.

Besides, the documents necessary for confirmation of insurance rate are submitted (the certificate of the number of hired employees and their salary fund if work of disabled people is used).

3.5. The subjects of managing listed in Item 2.3 of the Instruction shall get registered as payers of insurance premiums in working bodies of executive directorate of Fund for the location in ten-day time from the date of their registration according to the Law of Ukraine "About foreign economic activity".

Capture on accounting of the employers listed in Item 2.3 of the Instruction is performed in working bodies of executive directorate of Fund in day of obtaining from them the corresponding statement. The status of insurers such subjects of managing acquire in day of capture them on accounting.

At the same time the corresponding log entries, specified in Item 3.2 of this Instruction are made. Introduction of information in the automated database of insurers (the register of payers of insurance premiums) is performed based on the corresponding entries in this magazine.

The subjects of managing listed in Item 2.3 of the Instruction submit to working bodies of executive directorate of Fund for the location the statement specified in Item 3.4 of this Instruction and certified of the procedure established by the legislation or the responsible person of working body of executive directorate of Fund of the copy of the following documents:

- the registration certificate of representative offices of foreign business entities granted by the central executive body concerning economic policy, or the certificate on state registration of the representative office of foreign bank granted by the National Bank of Ukraine - for representative offices of foreign banks;

- registration certificates of permanent missions of nonresidents in Ukraine as income tax payers in bodies of State Tax Administration of Ukraine.

3.6. Persons listed in Item 2.5 of this Instruction for acquisition of the status of voluntarily insured person by them conclude with working bodies of executive directorate of Fund for the residence the standard agreement about voluntary participation in obligatory national social insurance from labor accidents and occupational diseases which entailed disability (further - the Agreement) in form of the standard agreement according to appendix 5 and represent certified of the procedure established by the legislation or the responsible person of working body of executive directorate of Fund of the copy of the following documents:

- certificates on state registration of the physical litsapredprinimatel or other document confirming the right to implementation of the related activity;

- certificates of assignment of identification number from the State register of physical persons - taxpayers and other obligatory payments or the passport (for physical persons which because of the religious or other beliefs refuse adoption of identification number officially notified on it relevant organs of the government and have mark in the passport);

- the pension certificate (for disabled people);

- passports;

- the payment document about payment of the first insurance premium.

Specified persons are considered insured from the date of, the conclusion of the Agreement coming behind day.

At the same time the corresponding log entries of accounting of the physical persons insured on a voluntary basis in Social Insurance Fund from labor accidents and occupational diseases of Ukraine in form according to appendix 6 are carried out. Introduction of information in the automated database of insurers (the register of payers of insurance premiums) is performed based on the corresponding entries in this magazine.

3.7. Capture on accounting of separate divisions (branches) of legal entities is performed by working bodies of executive directorate of Fund for the location of this division based on data from the Unified state register on separate divisions (branches). Separate divisions (branches) acquire the status of payers of insurance premiums in case of availability at them separate balance and independent conducting settlings with insured persons.

Availability at separate divisions (branches) of separate balance and independent conducting settlings with insured persons is established by the official of working body of executive directorate of Fund for the location of such division by refining of these data directly with separate division.

Confirmation of the fact that the separate division (branch) carries out (or does not conduct) independently settlings with insured persons is the relevant document of the legal entity - the main organization (the order, the order, etc.).

At the same time the corresponding log entries, specified in Item 3.2 of this Instruction are made. Introduction of information in the automated database of insurers (the register of payers of insurance premiums) is performed based on the corresponding entries in this magazine.

3.8. After acquisition by the subject of managing of the status of the insurer working bodies of executive directorate of Fund send it the letter with the notice on delivery to the addressee the insurance certificate in form according to appendix 7 and the message on capture on accounting in form according to appendices 8 (for the subjects of managing listed in Items 2. 1, 2.2, 2.3 and 2.4 of this Instruction) or 9 (for persons listed in Item 2.5 of this Instruction). The message on capture on accounting is registered in register of issue of messages on capture on accounting in form according to appendix 10.

At the same time the documents on acquisition of the status of the insurer specified in paragraph one of this Item go working body of executive directorate of Fund:

- to legal entities and their separate divisions (branches), - the next working day after their capture on accounting in working body of executive directorate of Fund;

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