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LAW OF UKRAINE

of July 8, 2010 No. 2464-VI

About collection and accounting of single fee on obligatory national social insurance

(as amended on 12-09-2019)

This Law determines the legal and organizational principles of ensuring collection and accounting of single fee on obligatory national social insurance, conditions and procedure for its charge and payment and power of body which performs its collection and accounting.

Section I. General provisions

Article 1. Determination of terms

1. In this Law the following terms are used in such value:

1) the State register of obligatory national social insurance (further - the State register) - the organizational and technical system intended for accumulating, storage and use of information on collection and accounting of single fee on obligatory national social insurance, his payers and insured persons, consisting of the register of insurers and the register of insured persons;

2) single fee on obligatory national social insurance (further - single fee) - the consolidated insurance premium which collection is performed in system of obligatory national social insurance without fail and on regular basis for the purpose of ensuring protection in cases, stipulated by the legislation, the rights of insured persons to receipt of insurance payments (services) in the operating types of obligatory national social insurance;

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

3-1) tax authorities - the central executive body realizing the state tax policy, state policy on administration of single fee on obligatory national social insurance, its territorial authorities;

4) the maximum size of accrual base of single fee - maximum amount of the income of insured person in month that equals to fifteen sizes of the minimum wage established by the law on which the single contribution is assessed;

5) the minimum insurance premium - the amount of single fee which is determined it is settlement as the work of the minimum size of the salary on the fee size established by the law for month for which there is salary (income), and is subject to payment monthly;

6) shortage - the amount of single fee which is timely not added and/or not paid in the terms established by this Law, calculated by tax authorities in the cases provided by this Law;

7) the Pension fund of Ukraine (further - the Pension fund) - the body authorized according to this Law to keep the register of insured persons of the State register and to perform other functions provided by the law;

8) the certificate of insured person in system of obligatory national social insurance (further - the certificate of insured person) - the special document in the form of electronic smart card with the visual personified signs which provides documentation, preserving and use of individual information on the rights acquired by insured person in the sphere of obligatory national social insurance on which other information for ensuring protection of the rights of insured persons to receipt of means and services in obligatory national social insurance can be stored;

9) insurance means - means which are created due to payment of single fee and receipts from financial sanctions (penalties and penalty fee) which are applied according to the law;

10) insurers are employers and other persons who according to this Law shall pay single fee;

11) participants of accumulative system of pension insurance - the physical persons paying whom insurance premiums are paid to accumulative system of obligatory national pension insurance;

12) principle place of employment - place of employment where the worker works at the basis of the signed employment contract where is its service record in which the corresponding record about work is made (is drawn up).

2. Other terms are used in the value determined by the laws on separate types of obligatory national social insurance.

Article 2. Sphere of legal regulation of this Law

1. Operation of this Law extends to the relations which arise during implementation of the activities connected with collection and accounting of single fee. Action of other regulatory legal acts can extend to the specified relations only in the cases provided by this Law or in part which does not contradict this Law.

2. Are determined by exclusively this Law:

principles of collection and accounting of single fee;

payers of single fee;

procedure for charge, calculation and payment of single fee;

size of single fee;

body which performs collection and records single fee, its power and responsibility;

structure, procedure for maintaining and use of data of the State register of obligatory national social insurance;

procedure of the state supervision of collection and accounting of single fee.

Article 3. Principles of collection and accounting of single fee

1. Collection and accounting of single fee are performed by the principles:

legislative determination of conditions and procedure for its payment;

obligation of payment;

legislative determination of the size of single fee;

transparency and publicity of activities of body which performs collection and records single fee;

protection of the rights and legitimate interests of insured persons;

state supervision of collection and accounting of single fee;

responsibility of payers of single fee and body which performs collection and records single fee, for violation of regulations of this Law, and also for failure to carry out or inadequate accomplishment of the obligations assigned to them.

Section II. Payers of single fee, their right and obligation

Article 4. Payers of single fee

1. Payers of single fee is:

1) employers:

the companies, organizations and the organizations, other legal entities formed according to the legislation of Ukraine irrespective of pattern of ownership, type of activity and managing which use work of physical persons on the terms of the employment contract (contract) or on other conditions, stipulated by the legislation or under civil agreements (except the civil agreement signed with the physical person - the entrepreneur if the performed works (the provided services) answer types of activity, according to data from the Unified State Register of Legal Entities and physical persons - entrepreneurs), including branches, representations, departments and other separate divisions of the specified companies, organizations and the organizations, other legal entities who have separate balance and independently conduct settlings with insured persons;

physical persons - entrepreneurs, in particular those which use work of other persons on the terms of the employment contract (contract) or on other conditions, stipulated by the legislation about work or under the civil agreement (except the civil agreement signed with the physical person - the entrepreneur if the performed works (the provided services) answer types of activity, according to data from the Unified State Register of Legal Entities and physical persons - entrepreneurs);

physical persons which provide themselves with work independently and physical persons which use work of other persons on the terms of the employment contract (contract);

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

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

the companies, organizations, the organizations, physical persons using wage labor, military units and bodies which pay cash cover, temporary disability benefit, maternity allowance, the help, the allowance or compensation according to the legislation for such persons:

the military personnel (except the military personnel of compulsory military 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";

foster tutors, parents tutors of orphanages of family type, adoptive parents, if they receive cash cover according to the legislation;

persons receiving temporary disability benefit who are on maternity leave and receive the help in connection with pregnancy and childbirth;

persons who undergo compulsory military service in the Armed Forces of Ukraine formed according to the law other military forming, the Security Service of Ukraine and service in bodies and divisions of civil protection;

persons who look after the child before achievement of three-year age by him and according to the law receive child care allowance before achievement of three-year age by it and/or in case of the child's birth, adoption of the child;

to one of unemployed able-bodied parents, adoptive parents, guardians, custodians, adoptive parents, parents tutors who actually perform child care with disability, the child, sick crushing perinatal defeat of nervous system, heavy congenital malformation, rare orphan disease, oncological, oncohematological disease, cerebral palsy, heavy mental disturbance, diabetes of the I type (insulin-dependent) acute or chronic disease of kidneys of the IV degree, for the child who got severe injury, needs transplantation of body, needs palliative care to which disability is not established, and also to idle able-bodied persons which perform face care with disability of the I group or for the elderly person who according to the conclusion of medical institution requires permanent foreign care or reached 80-year age, if such idle able-bodied persons receive the help, the allowance or compensation according to the legislation;

the investor (operator) under the agreement on distribution of products (including permanent mission of the nonresident investor) who uses work of the physical persons employed in Ukraine on the terms of the employment contract (contract) or on other conditions stipulated by the legislation, or under civil agreements (except the civil agreement signed with the physical person - the entrepreneur in Ukraine if the performed works (the provided services) correspond to the types of activity specified in the extract from the Unified State Register of Legal Entities and physical persons - entrepreneurs);

2) it is excluded;

3) it is excluded;

4) physical persons - entrepreneurs, including those which chose simplified taxation system;

5) persons performing independent professional activity, namely scientific, literary, art, educational or teaching, and also medical, legal practice including lawyer, notarial activities, or persons performing religious (missionary) activities other similar activities also gain income from these activities;

5-1) members of farm, if they do not treat persons who are subject to insurance on other bases;

6) it is excluded;

7) it is excluded;

8) it is excluded;

9) it is excluded;

10) it is excluded;

11) it is excluded;

12) it is excluded;

13) it is excluded;

14) it is excluded.

15) persons who take voluntary part in system of obligatory national social insurance;

16) the central executive body which provides forming of state policy in the sphere of external relations, authorized body of the central executive body which provides forming of state policy on national security issues in the military sphere, the sphere of defense and military construction in peace time and the special period, - for the unemployed spouse of the employee of diplomatic service who is abroad in the place of long-term business trip of such worker.

2. It is excluded.

3. It is excluded.

4. Persons specified in items 4 and 51 part one of this Article are exempted from payment pro se of single fee if they receive old-age pension or are persons with disability, or reached age, the stipulated in Clause 26 Laws of Ukraine "About obligatory national pension insurance", and receive pension or the public assistance according to the law. Such persons can be exclusive payers of single fee on condition of their voluntary participation in system of obligatory national social insurance.

Article 5. Accounting of payers of single fee

1. Accounting of persons specified in Items 1, of 4, 5 and 5-1 parts one of article 4 of this Law is conducted according to the procedure, established by the central executive body which provides forming and realizes the state financial policy, in coordination with the Pension fund and funds of obligatory national social insurance, and rather insured persons who are participants of accumulative system of obligatory national pension insurance (further - participants of funded pension system), - with the National commission on securities and the stock market, the central executive bodies providing forming of state policy in spheres of work, employment relationships and employment of the population, social protection of the population and the Pension fund.

Capture on accounting of persons specified in Items 1, of 4, 5 and 5-1 parts one of article 4 of this Law is performed by tax authority by entering of the corresponding data into the register of insurers.

Capture on accounting of persons specified:

in Items 1, 4 parts one of article 4 of this Law on whom operation of the Law of Ukraine "Expatiates on state registration of legal entities of physical persons entrepreneurs and public forming", - are performed based on data on state registration of creation of the legal entity and his separate division, separate division of foreign non-governmental organization, representation, branch of foreign charitable organization, state registration of physical person - the entrepreneur, cancellation of state registration of their termination, provided according to the Law of Ukraine "About state registration of legal entities, physical persons entrepreneurs and public forming", in day of receipt of the specified data;

in Items 1, of 5, of 5-1 part one of article 4 of this Law on whom operation of the Law of Ukraine "Does not expatiate on state registration of legal entities of physical persons entrepreneurs and public forming", - it is performed in day of obtaining from them the corresponding statement;

in the paragraph the fourteenth Item of 1 part one of article 4 of this Law, - it is performed based on submission of the copy of the certificate on state registration of the agreement on distribution of products in day of obtaining from them the corresponding statement.

For the purposes of this Article the date of receipt of documents (data, statements, requests and other documents) are:

provided in paper form - receipt date in the relevant tax authority;

given in electronic form - time and receipt date of such electronic document specified in the electronic notification (receipt) created by the software of the central executive body realizing the state tax policy, state policy on administration of single fee on obligatory national social insurance in the format approved in the procedure established by the legislation.

If the document submitted in electronic form arrived after 16 hours of working (operational) day, the working (operational) day following after it is considered date of its obtaining.

Removal from accounting of the payers of single fee specified in paragraphs the second, fifth and seventh Item 1 and item 4 of part one of article 4 of this Law is performed by tax authorities based on the information from registration card provided by the state registrar, payers of single fee - physical persons - entrepreneurs, - based on the information from registration card provided by the state registrar, after conducting stipulated by the legislation checks of payers and carrying out final settlement, and payers of single fee, the specified in paragraphs six of Item 1 and Item 5 parts one of article 4 of this Law on whom operation of the Law of Ukraine "On state registration of legal entities, physical persons entrepreneurs and public forming" does not expatiate, - according to their statement after conducting stipulated by the legislation checks of payers, reconciliations of calculations and carrying out final settlement, and the payers of single fee specified in paragraph eight of Item of 1 part one of article 4 of this Law - according to their statement.

Tax authorities notify the Pension fund and funds of obligatory national social insurance on registration of payers of single fee with indication of tax authority in which the payer is registered. The procedure of such notification is determined by the central executive body which realizes the state tax policy, state policy on administration of single fee on obligatory national social insurance, in coordination with the Pension fund and funds of obligatory national social insurance.

2. Capture on accounting of the payers of single fee specified in Items 4, of 5, 5-1, 15 and 16 of part one of article 4 of this Law is performed by tax authority with entering of the corresponding data by the Pension fund into the register of insured persons.

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