RESOLUTION OF BOARD OF THE PENSION FUND OF UKRAINE

of September 27, 2010 No. 21-2

About approval of the Accounting treatment for the amounts which are paid/are subject to payment into accounts of the Pension fund of Ukraine

According to article 12 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and the Laws of Ukraine "About obligatory national pension insurance", "About collection on compulsory national pension insurance" and Item 12 of the Regulations on the Pension fund of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of 24:10. 2007, DECIDES: board of the Pension fund of Ukraine

1. Approve the Accounting treatment for the amounts which are paid/are subject to payment into accounts of the Pension fund of Ukraine.

2. Declare invalid the resolution of board of the Pension fund of Ukraine of 19.01.2002 "About approval of the Procedure for maintaining the Pension fund of Ukraine of accounting of payment receipt by bodies for collection on compulsory national pension insurance and other payments", registered in the Ministry of Justice of Ukraine 01.03.2002 for N 212/6500.

3. To department of receipt of the income (Litvinenko V. V.) and legal management (Ryabtseva T. B.) submit this resolution on state registration to the Ministry of Justice of Ukraine.

4. To impose control over the implementation of this resolution on the vice chairman of the board V. M. Koronevsky.

5. This resolution becomes effective since January 1, 2011.

Approved by the Resolution of board of the Pension fund of Ukraine of September 27, 2010, No. 21-2

Accounting treatment for the amounts which are paid/are subject to payment into accounts of the Pension fund of Ukraine

I. General provisions

1.1. This Procedure is developed according to requirements of the Laws of Ukraine "About obligatory national pension insurance", "About collection on compulsory national pension insurance" and other regulatory legal acts.

1.2. This Procedure establishes the mechanism of accounting of receipt of the amounts of fees on obligatory national pension insurance, including under agreements on voluntary payment of insurance premiums for obligatory national pension insurance (further - agreements on voluntary payment), the collection amounts on compulsory national pension insurance, the amounts of penalties and penalty fee applied to payers to whom the obligation is assigned to charge, estimate and pay insurance premiums for obligatory national pension insurance (further - payers), the amounts of actual expenses on payment and delivery of preferential pensions, difference between the pension amount appointed under the Law of Ukraine "About scientific and scientific and technical activities", and the pension amount estimated according to other legal acts to which the scientist, recourse requirements, administrative penalties has the right, charitable gifts of legal entities and physical persons (further - payments).

1.3. Account of receipt of payment amounts is kept by employees of structural divisions concerning ensuring filling of the budget of head departments of the Pension fund of Ukraine in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol (further - bodies of the Pension fund), except receipt of the amounts of the fees on obligatory national pension insurance paid according to agreements on voluntary payment and charitable gifts of legal entities and physical persons which accounting is performed by employees of structural division of the Pension fund of Ukraine responsible for accounting of these payments (further - divisions of filling of the budget).

Carrying out transactions on accounting of payment amounts is performed in the automatic mode in chronological procedure by dates of implementation of payment transactions based on documents which confirm them.

1.4. Accounting, control and creation of the reporting under payment amounts are carried out with use of the automated systems of accounting of payment of insurance premiums and other applied subsystems of information and communication system of the Pension fund of Ukraine (further - the automated information system).

1.5. Data on accounting of the amounts paid / which are subject to payment into accounts of the Pension fund of Ukraine are used taking into account requirements of the Laws of Ukraine "About information", "About electronic documents and electronic document management", "About electronic confidential services", "About personal data protection", "About information security in information and communication systems".

II. Documents based on which accounting of payment amounts is carried out

2.1. For accounting of payment amounts of division of filling of the budget receive documents from the State Treasury of Ukraine and its bodies, payers, banks and other bodies according to the current legislation of Ukraine.

2.2. Documents based on which accounting of the amounts of the added payments by entering of information on the amounts which are subject to payment by payers is performed in cards of personal accounts of payers is:

a) independently determined by the payer:

reports on the amounts of assessed contributions to obligatory national pension insurance for the periods to 01.01.2011;

reports concerning the amounts of the added collection on compulsory national pension insurance;

b) calculated by relevant organ of the Pension fund:

requirement about payment of shortage;

decision of body of the Pension fund on application of penalties and penalty fee;

the solution on cancellation or change of earlier made decision on charge of the amounts of penalties and penalty fee or the requirement about payment of shortage as a result of their appeal in bodies of the Pension fund in accordance with the established procedure;

calculations of actual expenses on payment and delivery of preferential pensions;

the message on expense amount on financing of difference between the pension amount appointed according to the Law of Ukraine "About scientific and scientific and technical activities" and the pension amount calculated according to other legal acts;

the paragraph of the seventh is excluded;

c) decision of the courts which took legal effect, about recognition invalid the relevant decision of body of the Pension fund about application of penalties, penalty fee, requirements about payment of shortage, cancellation of earlier added payment amounts;

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