RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of July 29, 2015 No. 528

About approval of criteria by which the risk degree from implementation of economic activity in the sphere of obligatory national pension insurance is estimated and frequency of holding planned actions of the state supervision (control) by bodies of the Pension fund of Ukraine is determined

According to article 5 of the Law of Ukraine "About the basic principles of the state supervision (control) in the sphere of economic activity" the Cabinet of Ministers of Ukraine decides:

1. Approve criteria by which the risk degree from implementation of economic activity in the sphere of obligatory national pension insurance is estimated and frequency of holding planned actions of the state supervision (control) by bodies of the Pension fund of Ukraine, according to appendix is determined.

2. Recognize invalid:

the 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" (The Official Bulletin of Ukraine, 2011, Art. No. 18 770);

the resolution of the Cabinet of Ministers of Ukraine of October 10, 2012 No. 914 "About modification 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" (The Official Bulletin of Ukraine, 2012, No. 77, the Art. 3104).

Appendix

to the Resolution of the Cabinet of Ministers of Ukraine of July 29, 2015 No. 528

Criteria by which the risk degree from implementation of economic activity in the sphere of obligatory national pension insurance is estimated and frequency of holding planned actions of the state supervision (control) by bodies of the Pension fund of Ukraine is determined

1. Criteria by which the risk degree from implementation of economic activity in the sphere of obligatory national pension insurance is estimated are:

additional accrual or reduction of the amount of insurance premiums for the obligatory national pension insurance (further - insurance premiums) reflected in the reporting for the periods to January 1, 2011;

changes in information about persons who are subject to obligatory national social insurance;

adherence to deadlines of submission of the reporting to bodies of the Pension fund of Ukraine by payers of collection on compulsory national pension insurance;

observance of requirements of the legislation in the sphere of obligatory national pension insurance.

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

3. With high risk concern subjects which to subjects of managing:

1) reduce in the reporting the amount of the assessed insurance premiums for the periods till January 1, 2011 by 20 or more percent of total amount of the assessed insurance premiums for the corresponding month;

2) file documents based on which the documents containing false information on insured person for four and more than a month under report are cancelled;

3) is given within year by additional reports for previous periods with indication of data on special years of service to which separate categories of insured persons, for five and more months under report have the right;

4) do not submit within two accounting periods to in a row bodies of the Pension fund of Ukraine the report on charge and payment of collection on compulsory national pension insurance if such submission of the reporting is stipulated by the legislation;

5) were allowed within the last three years preceding scheduled inspection, violations of requirements of the legislation in the sphere of obligatory national pension insurance which are revealed by results of two last checks.

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

1) reduce in the reporting the amount of the assessed insurance premiums for the periods till January 1, 2011 at least on 5, but no more than by 20 percent of total amount of the assessed insurance premiums for the corresponding month;

2) are independently increased or reduce in the reporting the amount of accrued payroll (income) of insured persons on which the single contribution on obligatory national social insurance is assessed (further - single fee), for six and more accounting periods using codes like charges 2, of 3, 6 and 7;

3) are independently additionally accrued or reduce in the reporting the amount of accrued payroll (income) of insured persons on which the single contribution, for six and more accounting periods without application of codes like charges within year is assessed.

5. The subjects which are not carried to subjects of managing with high and/or average risk degree concern to subjects of managing with insignificant risk degree.

6. If the subject of managing can be carried at the same time to two or more risk degrees, such subject treats the highest risk degree.

7. Planned actions of the state supervision (control) of observance by subjects of managing of requirements of the legislation in the sphere of obligatory national pension insurance are performed by bodies of the Pension fund of Ukraine with the following frequency:

with high risk - is not more often than once in two years;

with average risk degree - is not more often than once in three years;

with insignificant risk degree - is not more often than once in five years.

8. If by results of planned and unplanned actions of the state supervision (control) (in the presence) within the last six years for subjects of managing which are carried to average risk degree and within the last ten years for subjects of managing which are carried to insignificant risk degree, at the subject of managing violations of requirements of the legislation in the sphere of obligatory national pension insurance are not revealed, the following planned event of the state supervision (control) concerning such subject of managing is held not earlier than through the period of time established for the corresponding risk degree, increased in time 1,5.

If from the date of adoption of such decision by results of unscheduled inspections violations by the subject of managing of requirements of the legislation in the respective sphere are revealed, the following planned event of the state supervision (control) concerning such subject of managing is held in the next planning period.

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