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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 2, 2011 No. 178

About approval of the Procedure for charge and payment of single fee on obligatory national social insurance for some categories of insured persons

(as amended on 04-08-2021)

According to the paragraph third Item of 1 part one of article 7 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for charge and payment of single fee on obligatory national social insurance for some categories of insured persons it (is applied).

2. Recognize invalid:

item 4 of the resolution of the Cabinet of Ministers of Ukraine of January 11, 2007 No. 13 "Some questions of appointment and payment of the help to families with children" (The Official Bulletin of Ukraine, 2007, No. 2, the Art. 72);

Item of 3 changes which are made to resolutions of the Cabinet of Ministers of Ukraine, approved by the resolution of the Cabinet of Ministers of Ukraine of February 22, 2008 No. 72 (The Official Bulletin of Ukraine, 2008, No. 15, the Art. 379).

3. Determine that payment of single fee on obligatory national social insurance for persons who are marked out in Item 1 of the Procedure for charge and payment of the single fee on obligatory national social insurance for some categories of insured persons approved by this resolution is performed since January 1, 2011.

Prime Minister of Ukraine

N. Azarov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 2, 2011, No. 178

Procedure for charge and payment of single fee on obligatory national social insurance for some categories of insured persons

1. This Procedure determines the payment mechanism of single fee on obligatory national social insurance (further - single fee) for:

1) the faces undergoing compulsory military service in Armed Forces, formed according to the law other military forming, the SSU, bodies of the Ministry of Internal Affairs and service in bodies and divisions of civil protection;

2) persons who are looking after the child before achievement of three-year age by him and according to the law receive the help with child care before achievement of three-year age by it and/or the help in case of the child's birth, in case of adoption of the child;

3) 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 idle able-bodied persons which perform face care with disability of the I group or 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;

To number 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, requires transplantation of body, needs palliative care to which disability is not established, also able-bodied persons which are in employment relationships and which are granted leave non-paid on conditions, stipulated in Item 3 parts one of article 25 of the Law of Ukraine "About leaves" belong, if such persons receive the help, the allowance or compensation according to the legislation;

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

2. The single contribution is assessed:

1) for persons who are marked out in the subitem 1 of Item 1 of this Procedure on the amounts of the cash cover added to person for basic reporting the period;

2) for persons specified in the subitem 2 Items of 1 this Procedure - on the benefit amounts in case of the child's birth (except the amount paid one-timely) and/or the amount of child care allowance before achievement of three-year age by it added for the base accounting period;

3) for persons who are marked out in the subitem 3 of Item 1 of this Procedure on the amounts of the help or compensations added for the base accounting period;

4) for persons who are marked out in the subitem 4 of Item 1 of this Procedure (in case they do not work), - on the amount of the cash cover added for the base accounting period.

Calculation of single fee for the last periods is performed proceeding from the size of single fee which was effective on the date of charge of the help, compensation or cash cover on which there is single fee.

3. The single contribution is assessed in the amount of 22 percent of the amount of cash cover, the help or compensation.

For persons who are marked out in subitems 1-3 of Item 1 of this Procedure including in case of receipt of several types of cash cover, the help or compensation, at the same time, single fee is determined in the amount of the minimum insurance premium for each person established by the law.

The amount of the assessed single contribution for persons who are marked out in the subitem 4 of Item 1 of this Procedure is assessed in the amount of at least minimum insurance premium for each person, established by the law, except cases when to such persons at the same time there is single fee as to persons which are marked out in subitems 1, 2 or 3 Items 1 of this Procedure.

Charge of single fee is performed within the maximum size of accrual base of single fee on each person which equals to fifteen sizes of the minimum wage established by the law.

In case when the period for which the single contribution according to this Procedure is assessed constitutes less than one calendar month, the single fee is calculated in the amount of, pro rata to the number of calendar days of month for which such fees are paid.

4. Calculation of single fee is performed by such payers of single fee (further - payers):

1) military units and bodies which pay cash cover, - for persons who are marked out in the subitem 1 of Item 1 of this Procedure;

2) structural divisions concerning social protection of the population Kiev and Sevastopol of public administrations, district, district in, executive bodies rural, settlement, city, district in the cities (in case of education) councils - for persons specified in subitems 2 - 4 Items of 1 this Procedure.

5. Calculation of single fee for persons who are marked out in Item 1 of this Procedure is performed based on the accounting and other documents confirming charge (calculation) of the help, cash cover or compensation.

6. Payment of single fee is performed:

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