It is registered
Ministry of Justice of Ukraine
April 23, 2015
No. 460/26905
of April 14, 2015 No. 435
About approval of the Procedure for forming and submission of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance
According to Article 6, Item 9-5 of the Section VIII "Final and transitional provisions" of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:
1. Approve the Procedure for forming and submission of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance which is applied.
2. Declare invalid the 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 submission 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 September 20, 2013 at No. 1628/24160.
3. To department of tax, customs policy and methodology of financial accounting (Chmeruk N. A.) to provide in accordance with the established procedure:
provision of this order on state registration in the Ministry of Justice of Ukraine;
promulgation of this order.
4. This order becomes effective from the date of its official publication.
5. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and Acting Chairman of the Public fiscal service of Ukraine Moklyak M. V.
Acting Minister
I. Umansky
Approved by the Order of the Ministry of Finance of Ukraine of April 14, 2015, No. 435
1. This Procedure determines the procedure, form, terms of submission of the report concerning the amounts of the assessed single contribution on obligatory national social insurance (further - the Report) in the State Tax Administration of Ukraine which is the central executive body which realizes, in particular, state policy on administration of single fee on obligatory national social insurance, state policy in the sphere of fight against offenses in case of application of the legislation concerning payment of single fee, its territorial authorities (further - bodies of the income and charges).
2. In this Procedure 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 regarding lack of corrections, availability of signatures, input 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 submission of the Report or person authorized by the insurer concerning submission of the Report to bodies of the income and charges are assigned;
the state register - the state register of obligatory national social insurance;
the reference book of SKSEV - the reference book of categories of insurers who pay single fee on obligatory national social insurance (appendix 1);
additional document - The report of the insurer specified in Item of 1 part one of article 4 of the Law of Ukraine "About collection and accounting of single fee obligatory national social insurance" (further - the Law), marked "additional" which moves if such insurer did not specify insured person in cases, stipulated in Item the 8th the Section IV of this Procedure (item 4 of the Section V of this Procedure);
the document for award of pension - the Report of insurer, including with the mark "award of pension" which moves for the period before date of forming of the statement on award of pension;
single fee - single fee on obligatory national social insurance;
EGRPOU - Unified state register of the companies and organizations of Ukraine;
insured person (further - ZL) - physical person which according to the legislation is subject to obligatory national social insurance and pays (paid) and/or for which it is paid the single fee (was paid) in the procedure established by the law;
the report electronically (further - the electronic report) - the report on the form provided by this Procedure which is created electronically with observance of requirements of the legislation on electronic document management and electronic confidential services which is represented in format (standard) approved in the procedure established by the legislation;
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The document ceased to be valid since January 1, 2022 according to Item 2 of the Order of the Ministry of Finance of Ukraine of December 28, 2020 No. 814