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THE LETTER OF EXECUTIVE DIRECTORATE OF SOCIAL INSURANCE FUND ON TEMPORARY DISABILITY OF UKRAINE

of January 13, 2011 No. 01-16-45

About the single questions connected with entry into force of the Law of Ukraine No. 2464

In connection with entry into force since January 1, 2011 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" of 08.07.2010 N 2464-VI (further - the Law N 2464) we explain the following.

1. According to provisions of the Law N 2464 the Pension fund based on the register shall create the State register of obligatory national social insurance for general use by all Social Insurance Funds. Capture on accounting (removal from accounting) of insurers since January 1, 2011 will be performed by bodies of the Pension fund according to article 5 of the Law N 2464 and provisions of the Procedure for capture on accounting and removal from accounting in bodies of the Pension fund of Ukraine of payers of the single fee on obligatory national social insurance approved by the resolution of board of the Pension fund of 27.09.2010 N 21-6. Exchange of information from the State register of social insurance will be performed at the central level according to the Regulations on the State register of obligatory national social insurance approved by the resolution of board of the Pension fund of 08.10.2010 N 22-1, and protocols of exchange of information.

With respect thereto it is necessary to ensure the corresponding explanatory functioning, cooperation with bodies of the Pension fund concerning awareness of insurers on types and procedure for provision of material security and social services which are provided by Fund, and also the location of district, interdistrict, city executive directorates of departments of Fund.

2. Reports on fund for 2010 move in the F4-Social Insurance Fund form from TVP with appendix in the F 14 form. Last day of submission of annual accounts on January 20, 2011.

3. The debt of insurers which takes place as of 01.01.2011 shall be transferred into accounts of district, interdistrict, city executive directorates of departments of Fund for the place of accounting of insurers.

4. The line 1 of the table VI of the report on the F4-Social Insurance Fund form with TVP loses informational content as since 01.01.2011 payment of the help to insurers for the principle of "offset" - at the expense of the assessed insurance contributions stops. All outstanding amount specified in line 12 of the table III of the report on the F 4-FSS form with TVP as of 01.01.2011 shall be compensated to the insurer by Fund. Transfers shall be performed into the account of insurer specified in its report (or in the request).

5. For payment of the help with temporary disability, pregnancy and childbirth, on burial, added by the insurer after 01.01.2011 (the added amount of the help is not displayed in the annual statement in the F4-Social Insurance Fund form from TVP), according to it is frequent. 1 Art. 21 of the Law N 2240 the insurer for financing of department of Fund by its working body the statement calculation in the form approved by the resolution of board of Fund of 22.12.2010 N 26 (for this time is on registration in the Ministry of Justice) shall move.

For receipt of means according to such statements according to it is frequent. 2 articles 21 of the Law N 2240 insurers need to open the separate bank account (the letter of the NBU "Concerning opening by insurers-employers of separate current accounts" of 14.12.2010 N 25-111/2972-22535), and to insurers - budgetary institutions - in relevant organ of the State Treasury of Ukraine (the letter of 30.12.2010 N 17-04/3353-24549).

6. Having received means from body of Fund, the insurer shall pay the help with temporary disability, pregnancy and childbirth to insured person not later than the next day established for salary payment, and the help on burial - not later than the next working day after receipt of insurance means from Fund. If the amount of the insurance means received by the insurer from Fund exceeds actual expenses on provision of material security in the specified time, unused insurance means shall be returned within three days to body of Fund which performed financing. The means received from Fund cannot be used on any other purposes. The insurance means enlisted into the separate account cannot be directed to satisfaction of requirements of creditors, to collection based on executive documents.

7. According to it is frequent. Financing of insurer into the separate account shall be performed by 1 Art. 21 of the Law N 2240 within 10 working days from provision properly of the drawn-up statement calculation. For this purpose summary statements in the form given in appendix to the resolution of board of Fund of 22.12.2010 N 26 (the first table), shall be quickly sent from working body of Fund to executive directorate of department of Fund (as a rule until the end of day when applications from insurers are received). Not later than next day the generalized application of department of Fund shall in electronic form be directed to Executive directorate of Fund.

8. 22.12.2010 the resolution of board of N 23 Fund makes changes to the Instruction about procedure for creation and accomplishment of the budget of Social Insurance Fund for temporary disability of 18.04.2003 N 10. These changes since 2011 bringing to data of insurers with number of more than 300 working estimates on fund stops. It is connected with lack of control from bodies of Fund of charge by insurers of single fee, that is revenues of the budget of Fund, and also impossibility because of it authentically to predict the expected expenses of certain insurers.

At the same time, in case of the conclusion by Executive directorate of Fund of contracts with sanatorium institutions concerning provision of the corresponding services to insured persons and members of their families, the plan of distribution of permits according to the item shall be brought to data of insurers with number of more than 300 working.

2.7 Procedure for obtaining by insured persons and members of their families of sanatorium treatment which is paid by fund of the social insurance on temporary disability approved by the resolution of board of Fund of February 25, 2009 N 12 (with changes and amendments).

For insurers numbering workers up to 300 persons, physical persons - the entrepreneurs and other physical persons insured on a voluntary basis the consolidating plan of distribution of permits is constituted and affirms the order of the director of working body of department of Fund.

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