RESOLUTION OF BOARD OF THE PENSION FUND OF UKRAINE

of December 10, 2012 No. 24-1

About introduction of amendments to the Resolution of board of the Pension fund of Ukraine of October 08, 2010 No. 22-2

According to article 6 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", Items 9, 11 Regulations on the Pension fund of Ukraine, No. approved by the Presidential decree of Ukraine of April 06, 2011 384, the board of the Pension fund of Ukraine DECIDES:

1. Bring in the resolution of board of the Pension fund of Ukraine of October 08, 2010 No. 22-2 "About procedure for forming and provision of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance", registered in the Ministry of Justice of Ukraine on November 01, 2010 for No. 1014/18309, the following changes:

in preamble of the word and figures "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 No. 1261" shall be replaced with words also in figures "Items 9, 11 Regulations on the Pension fund of Ukraine, No. 384 approved by the Presidential decree of Ukraine of April 06, 2011";

state Item 3 in such edition:

"3. Determine that:

accounting of insured persons, reports concerning the amounts of assessed contributions and the amounts of assessed contributions to obligatory national pension insurance for the periods to January 01, 2011 are conducted according to the resolution of board of the Pension fund of Ukraine of June 10, 2004 No. 76 "About approval of the Procedure for forming and provision to bodies of the Pension fund of Ukraine of information about insured person which are used in system of obligatory national pension insurance", registered in the Ministry of Justice of Ukraine on August 10, 2004 for No. 1000/9599, and the resolution of board of the Pension fund of Ukraine of November 05, 2009 No. 26-1 "About procedure for forming and provision of the report by insurers concerning the amounts of assessed contributions to obligatory national pension insurance to bodies of the Pension fund of Ukraine", registered in the Ministry of Justice of Ukraine on November 24, 2009 for No. 1136/17152;

information about insured persons and reports concerning the amounts of assessed contributions to obligatory national pension insurance to bodies of the Pension fund of Ukraine for the period till January 01, 2010 with form type adjusting or canceling move only by results of the check performed according to the statement of the payer".

2. Approve Changes to the Procedure for forming and provision of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance, to No. 22-2, approved by the resolution of board of the Pension fund of Ukraine of October 08, 2010 registered in the Ministry of Justice of Ukraine on November 01, 2010 for No. 1014/18309, which are applied.

3. To department of the personified accounting, information systems and networks (Nikolaev O. B.) and to legal management (Ryabtseva T. B.) submit this resolution on state registration to the Ministry of Justice of Ukraine.

4. This resolution becomes effective from the date of official publication.

 

Approved by the Resolution of board of the Pension fund of Ukraine of December 10, 2012 No. 24-1

Changes to the Procedure for forming and provision of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance, to No. 22-2, approved by the resolution of board of the Pension fund of Ukraine of October 08, 2010 registered in the Ministry of Justice of Ukraine on November 01, 2010 for No. 1014/18309

1. In the Section I:

in Item 1.1:

after the paragraph of the fifth to add Item with new paragraphs the sixth, seventh the following content:

"the additional document - the report of insurer with the mark "additional" who moves if the insurer did not specify insured person with whom the employment contract for previous period, in cases, stipulated in Item 5.6 Sections V of this Procedure was signed or terminated;

the document of award of pension - the report of insurer with the mark "award of pension" who moves for the period on date of forming of the statement on award of pension in the cases provided by Items 4.10-4.12 of the Section IV of this Procedure".

With respect thereto to consider paragraphs of the sixth-twenty second respectively paragraphs the eighth-twenty fourth;

after the paragraph of the seventeenth to add Item with the new paragraph the eighteenth the following content:

"the initial document - the report of insurer with the mark "initial" based on which the corresponding electronic report in the database of the Pension fund of Ukraine is created".

With respect thereto the eighteenth-twenty fourth to consider paragraphs respectively paragraphs the nineteenth-twenty fifth;

in the paragraph the twenty fifth to exclude the words "and the members of families of these persons who are taking part in implementation of business activity by them";

"areas in the cities" to add Item 1.3 after words with words ", and also in the cities and areas".

2. State Sections II, III in such edition:

"II. General rules of forming and provision of the report concerning the amounts of the assessed single contribution on obligatory national social insurance

2.1. The report in bodies of the Pension fund moves the insurer or the responsible person of the insurer in the place of acceptance on accounting in bodies of the Pension fund in one of such methods:

electronically with use of the EDS through the center of processing of electronic reports according to the Procedure for provision of reports in the Pension fund of Ukraine electronically approved by the resolution of board of the Pension fund of Ukraine of April 19, 2007 to No. 7-7, registered in the Ministry of Justice of Ukraine on April 27, 2007 for No. 436/13703 (the report on papers does not move);

on the papers certified by the signature of the head of the insurer and under seal (in the presence) together with electronic form on electronic media of information;

on papers if the insurer has number of insured persons no more than five.

2.2. The electronic report form in bodies of the Pension fund is created by the insurer with use of the specialized software which current versions are free of charge provided in body of the Pension fund for the place of acceptance on accounting and are posted on the official site of the Pension fund of Ukraine.

2.3. The paper report moves in Ukrainian in printed form or is filled in with printing letters without blots and corrections by ball pen with blue or black ink. In case of not filling of this or that report line due to the lack of transaction this line procherkivatsya.

2.4. When filling the fields consisting of sections, each of necessary symbols calligraphical fits into the corresponding separate section. Symbols shall not go beyond sections, and also be imposed on the next sections. Symbols: the point, apostrophe, comma, hyphen and to that podobnoyeprostavlyatsya in separate sections.

When filling the field without record sections in this field shall not be imposed on the neighboring fields and block office texts of the form.

2.5. Sums of money in tables of the report are filled in hryvnias with kopeks.

2.6. If the insurer performs registration of outgoing correspondence, on each leaf of the report registration number according to the magazine of registration of outgoing documentation of the insurer is specified. All sheets of documents are numbered and completed with the responsible person of the insurer.

2.7. Tables of the report are certified by signatures of the head and chief accountant (in the presence of such position at the insurer). If the insurer is legal entity, tables of the report make sure seal of the insurer. If the insurer is physical person, tables of the report make sure seal of the insurer (in the presence).

2.8. The report shall contain such obligatory details:

document type (initial, canceling, award of pension, additional);

the accounting period for which the report moves;

full name (surname, name, middle name) of the insurer according to the Unified State Register of Legal Entities and physical litspredprinimatel;

for legal entities the code on EGRPOU is specified;

for physical persons registration number of accounting card of the taxpayer or series and passport number is specified (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the State Tax Service and have mark in the passport) (further - registration number of accounting card);

code of main type of economic activity according to which the class of professional risk is established;

class of professional risk of production;

location (residence) of the insurer;

code of body of the Pension fund of Ukraine in which the report moves;

date of provision of the report;

initials, surnames and registration numbers of accounting cards of officials of the insurer;

the sredneuchetny number of staff employees for the accounting period (in the presence);

the number of insured persons in the accounting period which adds payments (in the presence);

number of staff of workers (in the presence);

signatures of the insurer - physical person and/or officials of the insurer certified by seal of the insurer (in the presence).

The details stated above shall be surely filled in all tables of appendices to reports where they are provided.

2.9. The electronic report form shall be identical to the report on papers.

2.10. The report the insurer shall move in full. The report constituted with violation of requirements of this Procedure including without obligatory details, stipulated in Item 2.8 it undressed, and given without all necessary tables, it is not considered the report and it is considered such which did not move. The report sent by mail is not considered given.

2.11. In case of the termination without legal successor or removal from accounting in bodies of the Pension fund the insurer shall submit the report for the last accounting period on date of removal from accounting and reports for the previous accounting periods if they did not move.

2.12. If in case of the termination of the insurer there is legal successor, the report in body of the Pension fund moves the legal successor if successorship is supported by the constituent documents.

2.13. If legal entities do not use work of physical persons on the terms of the employment contract (contract) or on other conditions, stipulated by the legislation, the report in bodies of the Pension fund them does not move.

2.14. FL - entrepreneurs shall submit the report irrespective of whether they conduct business activity, except the physical litspredprinimatel specified in Item 3.3 of the Section III of this Procedure.

2.15. If the last day of term of provision of the report falls on output, festive or other non-working day, then the first is considered after it the working day last afternoon of provision of the report.

2.16. The head of body of the Pension fund for the purpose of rational redistribution of loading during the period of the reporting can initiate development and approval of the recommended schedule of provision of the report for insurers. After approval of the Pension fund of such schedule by the head of body the responsible person of the Pension fund reports to the insurer about the recommended terms of provision of the report not later than 10 days before the recommended date of provision of the report.

2.17. During adoption of the report which moves personally the insurer or person authorized on it the responsible person of body of the Pension fund of Ukraine shall check visually availability of filling of all obligatory details, stipulated in Item 2.8 it undressed, on papers.

The responsible person of body of the Pension fund accepting the report from the insurer registers it and puts down registration number with indication of date of the actual receipt of the Pension fund by body and surely certifies own signature with indication of surname and initials.

The receipt on receipt of the report is filled in with the responsible person of body of the Pension fund which accepted document package. In case of documents acceptance the receipt on receipt of the report is certified by seal for reference the responsible person of body of the Pension fund and returns to the insurer.

2.18. The insurer is responsible for correctness of filling of the report.

III. Forms and terms of provision of the report

3.1. Insurers, except specified in Items 3. 5, 3.6 it undressed, and also the insurers specified in Item 3.2 of this Section, using 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 Flpredprinimatel if the performed works (the provided services) correspond to the types of activity specified in the Unified State Register of Legal Entities and physical persons - entrepreneurs), regarding provision of the report for such persons shall create and submit to bodies of the Pension fund the report no later than the 20th coming behind the accounting period.

The accounting period is calendar month.

The report moves in form according to appendix 4 presents of the Procedure.

3.2. FL - the entrepreneurs including who chose simplified taxation system create and submit to bodies of the Pension fund the report pro se once a year till February 10 of the year following the accounting period.

The accounting period is calendar year.

The report moves in form according to appendix 5 to this Procedure.

3.3. FL - the entrepreneurs 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.

The report specified persons does not move.

3.4. FL - the entrepreneurs providing themselves with work самостоятельнозанимающиеся 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, pro se create and submit to bodies of the Pension fund the report till May 01 of the year following the accounting period once a year.

The accounting period for them is calendar year.

The report moves in form according to appendix 5 to this Procedure.

3.5. The persons which reached 16-year age and not belonging to the group of people, subject to obligatory national pension insurance according to article 11 of the Law of Ukraine "About obligatory national pension insurance", including the foreigners and persons without citizenship who are constantly living or working at the territory of Ukraine, the citizens of Ukraine who are constantly living or working outside Ukraine if other is not established by international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine, and signed the contract for voluntary participation in system of obligatory national pension insurance, and also members of farm, personal peasant economy - on obligatory national social insurance on unemployment case, in connection with the temporary disability and expenses caused by burial from labor accident and occupational disease, which entailed disability, both pension insurance, and signed the contract for voluntary participation in system of obligatory national social insurance, created and submit pro se the report within 30 calendar days upon termination of durations of the agreement.

The accounting period is validity duration.

The report moves in form according to appendix 6 to this Procedure.

3.6. Persons who based on part three of article 24 of the Law of Ukraine "About obligatory national pension insurance" perform surcharge to the amount of insurance premiums the total amount of the paid means for the corresponding month was at least than the minimum insurance premium, create pro se the report and give it during one calendar month after implementation of surcharge through organizations of banks.

The report moves in form according to appendix 6 to this Procedure.

3.7. In case of approach of labor accident or occupational disease with insured person the insurers specified in Items 3. 1, 3.2 it undressed, and the members of farm, personal peasant economy specified in Item 3.5 of this Section create and submit the report within five working days after date of creation of the act of approach of the accident connected with production or from the date of creation of the act of investigation of occupational disease in the P-4 form.

The report moves in form according to appendix 7 to this Procedure.

3.8. In cases, when the insurer from among the insurers specified in Items 3. 1, 3.2 and 3.4 it undressed, in the accounting period changes the location, either place of registration, or the residence (outside territorial servicing of body of the Pension fund in which it was on accounting), the report for this accounting period (since the accounting period, the first on the last calendar number) moves in body of the Pension fund for the new place of acceptance on accounting.".

3. In the Section IV:

in Item 4.8:

the fourth to state the paragraph in such edition:

"the employment contract with the insured person employed on new workplace was signed or terminated";

in paragraph seven of the word "or there were no changes in First name, middle initial, last name or number OU" to exclude;

state Items 4.9-4.12 in such edition:

"4.9. The table 6 of appendix 4 to this Procedure is intended for forming by the insurer by each insured person of data on the amounts of the salary (income) in month under report added to it. Such data are created taking into account codes of categories of the insured persons determined in appendix 2 to this Procedure.

The column 10 "Code like Charges" is filled in with the insurer only in the cases provided by the list of codes like charges 1-10.

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