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The document ceased to be valid since February 25, 2015 according to Item 1 of the Resolution of Board of the pension fund of Ukraine of January 21, 2014 No. 1-1

It is registered

Ministry of Justice of Ukraine

October 27, 2010

No. 994/18289

RESOLUTION OF BOARD OF THE PENSION FUND OF UKRAINE

of September 27, 2010 No. 21-5

About approval of the Instruction about procedure for charge and payment of single fee on obligatory national social insurance

(as amended on 17-07-2013)

1. Approve the Instruction about procedure for charge and payment of single fee on obligatory national social insurance which is added.

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

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

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

 

It is approved:

The chairman of the State committee of Ukraine concerning regulatory policy and entrepreneurship

 


M. Brodsky

The director of the State jobcenter - the head of executive directorate Fonda of obligatory national social insurance of Ukraine on unemployment case



V. Galitsky

Minister of Labour and Social Policy of Ukraine

V. Nadraga

The chairman of General representative body of the party of employers at the national level


O. V. Miroshnichenko

Deputy. Directors of Executive directorate of Social Insurance Fund from labor accidents and occupational diseases of Ukraine


S. Lapchik

At the request of the first deputy Rukovoditel of General representative body of labor unions, vice-chairman of Federation of Trade Unions of Ukraine


S. Ya. Ukrainets

Director of executive directorate of Social Insurance Fund of temporary disability


S.P.Sanchenko

Vice-president of the Union of lessees and entrepreneurs of Ukraine

Bogdan Ilchenko

  

Approved by the Resolution of Board of the Pension fund of Ukraine of September 27, 2010 No. 21-5

The instruction about procedure for charge and payment of single fee on obligatory national social insurance

I. General provisions

1.1. This Instruction determines the procedure of charge and payment of single fee on obligatory national social insurance (further - the single fee) the insurers determined by the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further the Law), charges and payments of financial sanctions by bodies of the Pension fund of Ukraine, debt collection by payment of insurance means.

1.2. In this Instruction terms are used in the value determined by the Law.

II. Payers of single fee

2.1. Payers of single fee are:

2.1.1. 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 housekeeping 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 rendered services) correspond to 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 having separate balance and who are independently conducting 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 rendered services) correspond to types of activity, according to data from the Unified State Register of Legal Entities and physical persons - entrepreneurs;

the physical persons providing themselves with work independently and the physical persons using work of other persons on the terms of the employment contract (contract);

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

2.1.2. The companies, organizations, the organizations, physical persons using the wage labor, military units and bodies paying cash cover, the help with temporary disability, the help in connection with pregnancy and childbirth, the help or compensation according to the legislation - for persons specified in subitems 2.1.10 - 2.1.15 these Items of the Instruction.

2.1.3. Physical persons - entrepreneurs, including those which chose simplified taxation system and the members of families of these persons who are taking part in implementation of business activity by them.

To members of families of physical persons - the entrepreneurs who are taking part in implementation of business activity by them possess the wife (husband), parents, children and other dependents who reached 15-year age, are not in the employment or civil relationships with such physical litsompredprinimatel, but together with it perform business activity and gain from it part of income.

2.1.4. The persons providing themselves with work independently, who are engaged in independent professional activity, namely scientific, literary, artistic, art, educational or teaching, and also medical, legal practice, including lawyer, notarial activities or the persons performing religious (missionary) activities, other similar activities and gaining income directly from these activities provided that such faces are not hired employees or entrepreneurs.

2.1.5. Workers are 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 person which work:

at the companies, in organizations and the organizations, at other legal entities specified in the paragraph the second subitem 2.1.1 of Item 2.1 of this Section;

at physical persons - entrepreneurs on the terms of the employment contract (contract) or on other conditions, stipulated by the legislation;

at the physical persons providing themselves with work independently and at other physical persons on the terms of the employment contract (contract).

2.1.6. Physical persons which perform works (provide services) at the companies, in organizations and the organizations, whether at other legal entities specified in the paragraph the second subitem 2.1.1 of this Item at physical persons - the entrepreneurs or persons providing themselves with work independently under civil agreements (except physical persons - entrepreneurs if the works (the provided services) performed by them correspond to types of activity, according to data from the Unified State Register of Legal Entities and physical persons - entrepreneurs.

2.1.7. The citizens of Ukraine working in the diplomatic representations and consular establishments of Ukraine, branches, representations, other separate divisions of the companies, organizations and the organizations (in particular international) formed according to the legislation of Ukraine located outside Ukraine (if other is not provided by international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine).

The citizens of Ukraine and stateless persons working in diplomatic representations and consular establishments of foreign states, branches, representations, other separate divisions of the overseas enterprises, organizations and the organizations (in particular international) located in the territory of Ukraine.

2.1.8. The persons working at elective offices in public authorities, local government bodies, associations of citizens, and receiving the salary (remuneration) for work on such position.

2.1.9. Workers of paramilitary forces, mine-rescue parts, irrespective of subordination, and also staff of the rescue service formed according to the legislation on permanent basis.

2.1.10. The military personnel (except the military personnel of compulsory military service), face of the private and the commanding structure.

2.1.11. Parents is tutors of orphanages of family type, adoptive parents if they receive cash cover according to the legislation.

2.1.12. Persons receiving the help with temporary disability, persons who are on maternity leave also receive the help in connection with pregnancy and childbirth.

2.1.13. Persons undergoing compulsory military service in the Armed Forces of Ukraine formed according to the law other military forming, the Security Service of Ukraine, bodies of the Ministry of Internal Affairs of Ukraine and service in bodies and divisions of civil protection.

2.1.14. Persons who according to the law receive the help with child care before achievement of three-year age by it.

2.1.15. One of unemployed able-bodied parents, adoptive parents, the guardian, the custodian who are actually performing care of the handicapped child, and also the idle able-bodied persons performing care of the disabled person of the I group or for aged which according to the conclusion of medical institution needs permanent foreign supervision or reached 80-year age if such idle able-bodied persons receive the help or compensation according to the legislation.

2.2. The payers of single fee specified in subitems 2.1.3-2.1.15 of this Item are insured persons.

2.3. The payers of single fee specified in subitems 2.1.1 and 2.1.2 of this Item are insurers for the payers specified in subitems 2.1.5-2.1.15 of this Item.

2.4. The payers of single fee specified in subitems 2.1.3 and 2.1.4 of this Item are insurers.

2.5. Persons specified in subitem 2.1.3 of Item 2.1 of this Section who chose simplified taxation system are exempted from payment pro se of single fee if they are retirement pensioners or disabled people 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.

III. Accrual base and sizes of single fee

3.1. The single fee is established according to the Law for the payers specified in subitem 2.1.1 of Item 2.1 of the Section II of this Instruction, in such sizes:

3.1.1. Percentage of the amount of accrued payroll on the payment types including the main and additional salary, other incentive and compensation payments including in natural form which are determined according to the Law of Ukraine "About compensation", according to classes of professional risk of production to which payers of single fee taking into account types of their economic activity (except the payers specified in subitems 3.1 are carried. 2, 3.1.3 Items 3.1 and Items 3.11-3.13 of this Section):

------------------------------------------------------------------
|  Класс профессионального риска        |   азмер единого взноса |
|  производства                         |                        |
|---------------------------------------+------------------------|
|                   1                   |          36,76         |
|---------------------------------------+------------------------|
|                   2                   |          36,77         |
|---------------------------------------+------------------------|
|                   3                   |          36,78         |
|---------------------------------------+------------------------|
|                   4                   |          36,79         |
|---------------------------------------+------------------------|
|                   5                   |          36,8          |
|---------------------------------------+------------------------|
|                   6                   |          36,82         |
|---------------------------------------+------------------------|
|                   7                   |          36,83         |
|---------------------------------------+------------------------|
|                   8                   |          36,85         |
|---------------------------------------+------------------------|
|                   9                   |          36,86         |
|---------------------------------------+------------------------|
|                  10                   |          36,88         |
|---------------------------------------+------------------------|
|                  11                   |          36,9          |
|---------------------------------------+------------------------|
|                  12                   |          36,92         |
|---------------------------------------+------------------------|
|                  13                   |          36,93         |
|---------------------------------------+------------------------|
|                  14                   |          36,95         |
|---------------------------------------+------------------------|
|                  15                   |           37           |
|---------------------------------------+------------------------|
|                  16                   |          37,04         |
|---------------------------------------+------------------------|
|                  17                   |          37,06         |
|---------------------------------------+------------------------|
|                  18                   |          37,13         |
|---------------------------------------+------------------------|
|                  19                   |          37,16         |
|---------------------------------------+------------------------|
|                  20                   |          37,17         |
|---------------------------------------+------------------------|
|                  21                   |          37,18         |
|---------------------------------------+------------------------|
|                  22                   |          37,19         |
|---------------------------------------+------------------------|
|                  23                   |          37,26         |
|---------------------------------------+------------------------|
|                  24                   |          37,3          |
|---------------------------------------+------------------------|
|                  25                   |          37,33         |
|---------------------------------------+------------------------|
|                  26                   |          37,39         |
|---------------------------------------+------------------------|
|                  27                   |          37,45         |
|---------------------------------------+------------------------|
|                  28                   |          37,51         |
|---------------------------------------+------------------------|
|                  29                   |          37,58         |
|---------------------------------------+------------------------|
|                  30                   |          37,6          |
|---------------------------------------+------------------------|
|                  31                   |          37,61         |
|---------------------------------------+------------------------|
|                  32                   |          37,65         |
|---------------------------------------+------------------------|
|                  33                   |          37,66         |
|---------------------------------------+------------------------|
|                  34                   |          37,77         |
|---------------------------------------+------------------------|
|                  35                   |          37,78         |
|---------------------------------------+------------------------|
|                  36                   |          37,86         |
|---------------------------------------+------------------------|
|                  37                   |          37,87         |
|---------------------------------------+------------------------|
|                  38                   |          37,96         |
|---------------------------------------+------------------------|
|                  39                   |          37,97         |
|---------------------------------------+------------------------|
|                  40                   |          37,99         |
|---------------------------------------+------------------------|
|                  41                   |           38           |
|---------------------------------------+------------------------|
|                  42                   |          38,03         |
|---------------------------------------+------------------------|
|                  43                   |          38,05         |
|---------------------------------------+------------------------|
|                  44                   |          38,1          |
|---------------------------------------+------------------------|
|                  45                   |          38,11         |
|---------------------------------------+------------------------|
|                  46                   |          38,19         |
|---------------------------------------+------------------------|
|                  47                   |          38,24         |
|---------------------------------------+------------------------|
|                  48                   |          38,26         |
|---------------------------------------+------------------------|
|                  49                   |          38,28         |
|---------------------------------------+------------------------|
|                  50                   |          38,45         |
|---------------------------------------+------------------------|
|                  51                   |          38,47         |
|---------------------------------------+------------------------|
|                  52                   |          38,52         |
|---------------------------------------+------------------------|
|                  53                   |          38,54         |
|---------------------------------------+------------------------|
|                  54                   |          38,57         |
|---------------------------------------+------------------------|
|                  55                   |          38,66      

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