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It is registered

Ministry of Justice of Ukraine

September 20, 2013 

No. 1628/24160

ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of September 9, 2013 No. 454

About approval of the Procedure for forming and provision of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance

According to article 6 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and item 4 of the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of March 18, 2013 No. 141, I ORDER:

1. Approve the Procedure for forming and provision of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance which is applied.

2. (Busarev V. V.) in accordance with the established procedure to provide to department of the income and charges from physical persons:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of this order on the deputy minister Ignatov A. P.

 

Minister                                             

O. V. Klimenko

 

It is approved:

The deputy minister of social policy of Ukraine - the chief of staff

 

V. Kolomiyets

Chairman of Public service of statistics of Ukraine

A. G. Osaulenko

First Deputy Minister of Finance of Ukraine

A. Myarkovsky

The chairman of Public service of Ukraine concerning regulatory policy and development of entrepreneurship

 

M. Yu. Brodsky

Acting Chairman of the board of the Pension fund of Ukraine

V. A. Kravchuk

Director of executive directorate of Social Insurance Fund of temporary disability

A. V. Pogodin

The acting director of executive directorate of Social Insurance Fund from labor accidents and occupational diseases of Ukraine

 

S. Lapchik

Acting director of the State jobcenter

L. Sidelnikova

President of the Union of lessees and entrepreneurs of Ukraine

V. M. Hmilevsky

The First Deputy Chairman of General representative body of the party of employers at the national level

 

A. Miroshnichenko

Vice-chairman of General representative body of trade union associations

S. M. Kondryuk

 

Approved by the Order of the Ministry of the income and charges of Ukraine of September 9, 2013, No. 454

Procedure for forming and provision of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance

I. General provisions

1.1. In this Procedure and in the Report on the amounts of accrued payroll (the income, cash cover, the help, compensation) insured persons and the amounts of the assessed single contribution on obligatory national social insurance in bodies of the income and charges (further - the Report) terms and reducings are used in such values:

the responsible person of body of the income and charges - the employee of body of the income and charges who according to the job responsibilities accepts performs check of filling of the report (lack of corrections, availability of signatures, seals), introduction and processing of the report and is responsible for reliability of the entered data from paper;

the responsible person of the insurer - the worker to whom obligations concerning implementation of complex of the works connected with forming and provision of the report or person authorized by the insurer concerning provision of the report in bodies of the income and charges are assigned;

state register - State register of obligatory national social insurance;

reference book of DKPSEV - The reference book of categories of insurers who pay single fee on obligatory national social insurance (appendix 1);

the additional document - the report of insurer with the mark "Additional" who moves if the insurer did not specify insured person from the stipulated in Item 4.8 Sections ІV of this Procedure and in cases, stipulated in Item 5.6 Sections V of this Procedure;

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

GRFL - The state register of physical persons - taxpayers;

The EDS - the digital signature;

single fee - single fee on obligatory national social insurance;

EGRPOU - Unified state register of the companies and organizations of Ukraine;

the insured person (IP) - physical person which according to the legislation is subject to obligatory national social insurance and pays (paid) and/or for which the single fee is paid or paid in the procedure established by the law and is payer of single fee, belonging to persons determined in Items 2- 14 parts one of Article 4 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law);

the report electronically (further - the electronic report) - the report which is created by the insurer by means of the specialized software and moves in bodies of the income and charges according to the procedure and in form, the determined this Procedure, electronically with use of the EDS through the center of processing of electronic reports according to the order of the State Tax Administration of Ukraine of April 10, 2008 No. 233 "About provision of electronic tax statements", registered in the Ministry of Justice of Ukraine on April 16, 2008 for No. 320/15011;

code of category of insured person - the codes of category of insured persons specified in the Table of correspondences of codes of category of insured person and codes of accrual base and the sizes of rates of single fee obligatory national social insurance (appendix 2);

code of the basis for accounting by the Pension fund of Ukraine of years of service to separate categories of persons - codes of the bases specified in the Reference book of codes of the bases for accounting of years of service to separate categories of persons according to the legislation (appendix 3);

number of accounting card of insured person (number ZL) - number of personal accounting card of insured person corresponding to registration number of accounting card of the taxpayer of physical person according to GRFL; for insured persons who on the religious beliefs refused adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the income and charges and have mark in the passport, these certificates on obligatory national social insurance are specified: series and number (NNN XXXXXX - three letters, gap, six figures); if such insured person has no certificate on obligatory national social insurance, registration on passport data is carried out, are specified: series and number (Bknnxxxxxx - BK - constant which specifies registration on passport data; "NN" - two Ukrainian letters of series of the passport (upper case); "XXXXXX" - six figures of passport number (with the leading zero); for persons who are not citizens of Ukraine, but work at the territory of Ukraine and have no registration number of accounting card of the taxpayer, series and document number, proving the identity are specified (FNNNNNNNNN where "F" - Latin letter (constant), further "NNNNNNNNN" - any set of Latin, Russian and Ukrainian letters, and also figures;

Full name - surname, name, middle name;

the initial document - the report of insurer with the mark "Initial" based on which the corresponding electronic report in the database of body of the income and charges is created;

the register of insured persons - the automated bank of data created for conducting single accounting of the physical persons which are subject to obligatory national social insurance according to the Law;

the register of insurers - the automated bank of data created for accounting of payers of single fee - insurers;

the canceling document - the report of insurer with the mark "Cancelling" which is the basis for complete cancellation of information which was given previously in shape "Initial" to bodies of the income and charges;

the specialized software - the software intended for creation by the insurer of the electronic report on form according to requirements of this Procedure;

insurers are the payers of single fee specified in Item of 1 part one of article 4 of the Law to whom obligations are assigned to charge, calculate and pay single fee for the payers of single fee specified in Items 2, of 3, 6to - 14 parts one of Article 4 of the Law and also the payers of single fee specified in items 4 and 5 parts one of article 4 of the Law;

Other legal entities have FL the physical persons performing the works (providing services) at the companies in organizations and the organizations, or 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 the types of activity specified in data of the Unified State Register of Legal Entities and physical persons - entrepreneurs);

FL - entrepreneurs - physical persons - the entrepreneurs including who chose simplified taxation system.

1.2. Other terms are used in the values given in the Law.

1.3. This Procedure establishes procedure, terms of provision of the report on the amounts of accrued payroll (the income, cash cover, the help, compensation) insured persons on which are added and with which are paid the amounts of single fee of bodies of the income and charges, and its form.

II. General rules of forming and provision of the report

2.1. The report in bodies of the income and charges moves the insurer or the responsible person of the insurer in the place of acceptance on accounting in bodies of the income and charges by one of such methods:

means of electronic communication electronically with observance of condition concerning registration of the digital signature of responsible persons according to the procedure, determined by the legislation;

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.

The report sent by mail is not considered given.

2.2. The electronic report form in bodies of the income and charges is created by the insurer with use of the specialized software which current versions are free of charge provided in body of the income and charges in the place of capture on accounting and are placed on the official web portal of the Ministry of the income and charges of Ukraine.

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