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The document ceased to be valid since  August 5, 2015 according to Item 2 of the Resolution of the Cabinet of Ministers of Ukraine of  July 29, 2015 No. 528

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 9, 2011 No. 233

About approval of the Procedure for carrying out by the Pension fund of Ukraine and its territorial authorities of scheduled and unscheduled inspections of payers of single fee on obligatory national social insurance

(as amended of the Resolution of the Cabinet of Ministers of Ukraine of 10.10.2012 No. 914)

According to article 13 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 carrying out by the Pension fund of Ukraine and its territorial authorities of scheduled and unscheduled inspections of payers of single fee on obligatory national social insurance which is applied.

2. Determine that during conducting checks of payers of single fee also correctness of charge for the period till January 1, 2011 of insurance premiums for obligatory national pension insurance and other payments, control of which payment is imposed on territorial authorities of the Pension fund of Ukraine, is checked for obligatory national social insurance.

3. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of September 3, 2008 No. 775 "About approval of criterion on which the risk degree from implementation of economic activity is estimated and frequency of holding the planned actions connected with the state supervision (control) in the sphere of obligatory national pension insurance" is determined (The Official Bulletin of Ukraine, 2008, N 68, the Art. 2264).

Prime Minister of Ukraine

N. Azarov

 

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 9, 2011, No. 233

Procedure for carrying out by the Pension fund of Ukraine and its territorial authorities of scheduled and unscheduled inspections of payers of single fee on obligatory national social insurance

1. This Procedure determines the mechanism of carrying out by the Pension fund of Ukraine and its territorial authorities (further - bodies of the Pension fund of Ukraine) scheduled and unscheduled inspections at the companies, in organizations and the organizations, physical litspredprinimatel who according to the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" are payers of single fee on obligatory national social insurance (further - payers of single fee), concerning correctness of charge, calculation and payment of single fee, on obligatory national social insurance, control behind which payment it is assigned to the Pension fund of Ukraine, and also reliability of the data provided to the State register of obligatory national social insurance.

2. Scheduled and unscheduled inspections are carried out by bodies of the Pension fund of Ukraine for the location of the payer of single fee, or in relevant organ of the Pension fund of Ukraine in the cases provided by the law.

Scheduled and unscheduled inspections are carried out based on ledgers, reports, estimates and other documents.

3. Scheduled inspection is provided in the quarter plan approved to the 25th day of the last month of quarter which precedes planned, relevant organ of the Pension fund of Ukraine.

4. Frequency of conducting planned inspections is determined taking into account risk degree from implementation of economic activity by subjects of managing.

Criteria by which the risk degree from implementation of economic activity concerning charge, calculations and payments of single fee on obligatory national social insurance and other payments, control of charge is estimated and by which payment are assigned to the Pension fund of Ukraine are violation of procedure:

charge of single fee;

payments of single fee;

provisions of the reporting to bodies of the Pension fund of Ukraine.

According to the established criteria subjects of managing treat one of three risk degrees - high, average and insignificant.

With high risk concern subjects which to subjects of managing:

use work of employees without charge of single fee;

reduce in the reporting the amount of the assessed single contribution for previous periods it is more than for 20 percent of total amount of the assessed single contribution for the last 12 months preceding reporting;

skirt fixed terms of payment of single fee more than for 365 days.

With average risk degree concern subjects which to subjects of managing:

reduce in the reporting the amount of the assessed single contribution for previous periods by 10-20 percent of total amount of the assessed single contribution for the last 12 months preceding reporting;

skirt fixed terms of payment of the single fee for 180-365 days;

break more than for 30 calendar days fixed terms of provision of the reporting for three or more reporting the period in a row;

make mistakes, nonagreements in the report which lead to understating of the amount of the assessed single contribution more than for 25 percent of the amount of the assessed single contribution in month.

Subjects which do not concern to subjects of managing with high and average risk degree concern to subjects of managing with insignificant risk degree.

5. Scheduled inspections of payers of single fee with high risk are carried out not more often than once a year, with average - not more often than every two years, with insignificant - not more often than once in five years.

6. The payer of single fee is informed on scheduled inspection not later than in ten days prior to day of its carrying out by the written notice in the form determined by the Pension fund of Ukraine.

The notification goes at the expense of means of relevant organ of the Pension fund of Ukraine to the payer of single fee the registered mail or the telephone message or is handed personally under list to the head or the authorized person of the payer of single fee.

The specified notification contains information about:

to start and end date of conducting check;

the name of the legal entity or surname, name and middle name of the physical person - the entrepreneur whose activities are checked;

name of body of the Pension fund of Ukraine.

7. The term of conducting planned inspection shall not exceed 15 working days, and for small business entities - five working days.

8. Unscheduled inspection is check of the payer of single fee which is not provided in the quarter work plan of body of the Pension fund of Ukraine.

Unscheduled inspections are carried out by bodies of the Pension fund of Ukraine without prior notice of the payer of single fee in the presence of one of the following circumstances:

idea by the payer of single fee of the written application of conducting check at his desire to relevant organ of the Pension fund of Ukraine;

identification and confirmation of unauthenticity of information noted in the documents of the obligatory reporting submitted by the payer of single fee;

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