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It is registered

Ministry of Justice of Ukraine

May 7, 2015

No. 508/26953

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 20, 2015 года№449

About approval of the Instruction about procedure for charge and payment of single fee on obligatory national social insurance

(as amended on 21-12-2020)

According to Articles 4, of 6, of 7, of 8, of 10, of 12, of 25, Items 9-2 – 9-5 Sections VIII "Final and transitional provisions" of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", 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, order:

1. Approve the Instruction about procedure for charge and payment of single fee 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. 455 "About approval of the Instruction about procedure for charge and payment of single fee on obligatory national social insurance", registered in the Ministry of Justice of Ukraine on September 19, 2013 for No. 1622/24154.

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 as Chairman of the Public fiscal service of Ukraine Moklyak M. V.

Acting minister

I. Umansky

It is approved:

First Deputy Chairman Obshchego representative

body of representative trade union associations at the national level

 

 

 

S. M. Kondryuk

First Deputy Chairman Obshchego representative

body of the party of employers at the national level

 

A. Miroshnichenko

President of the Union of lessees and entrepreneurs of Ukraine

V. Hmelevsky

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

 

 

 

S. Lapchik

Executive directorate of Social Insurance Fund on temporary disability

 

T.A.Nagorny

Acting as Chairman State

fiscal service of Ukraine

 

M. V. Moklyak

Chairman of the Public treasurer service of Ukraine

T. Ya. Slyuz

Chairman of the Public regulatory service of Ukraine

K. M. Lyapina

Minister of social policy of Ukraine

P. Rozenko

Chairman of the board of the Pension fund of Ukraine

A. Zarudny

Approved by the Order of the Ministry of Finance of Ukraine of April 20, 2015 No. 449

The instruction about procedure for charge and payment of single fee on obligatory national social insurance

I. General provisions

1. This Instruction regulates application of separate provisions of procedure for charge and payment of single fee on obligatory national social insurance (further - single fee) the insurers determined by the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law) and determines procedure of charge and payment of financial sanctions and debt collection for payment of insurance means by tax authorities.

2. Action of this Instruction extends to the insurers specified to charge, estimate and pay single fee to parts one of article 4 of the Law to whom according to this Law the obligation is assigned, and does not extend to persons specified in parts 4, of the 5 and 6 article 4 of the Law on condition of observance of the requirements determined in these parts of this Article which grant the right to release of such persons from payment pro se of single fee by them.

3. In this Instruction terms are used in the values determined by the Law.

II. Payers of single fee

1. The list of payers of single fee to whom the obligation is assigned to charge, estimate and pay single fee, it is established by part one of article 4 of the Law.

2. The payers of single fee specified in Items 4, of 5, 5-1 and 15 parts one of article 4 of the Law are for themselves at the same time insurers and insured persons.

3. The payers of single fee specified in Items 1 and 16 of part one of article 4 of the Law are insurers for insured persons.

III. Accrual base and sizes of single fee

1. The accrual base of single fee and the sizes of single fee for the payers specified in part one of article 4 of the Law to whom action of this Instruction extends is determined by article 7 of the Law.

2. Features of determination of accrual base of single fee for some categories of the payers determined by part one of article 4 of the Law:

1) for the payers specified in items 4 (except physical persons - entrepreneurs who chose simplified taxation system) and 5 parts one of article 4 of the Law which have no principle place of employment the single fee is established according to the Law in the amount of 22 percent on income amount (profits), received from their activities, liable to tax on the income of physical persons, but it is no more than maximum size of the accrual base of single fee established by the Law. At the same time the amount of single fee cannot be smaller, than the size of the minimum insurance premium in month.

If such payer does not gain income (profit) in the accounting period or separate month of the accounting period, such payer has the right to independently determine accrual base, but it is no more than maximum size of the accrual base of single fee established by this Law. At the same time the amount of single fee cannot be smaller, than the size of the minimum insurance premium.

If the payers specified in items 4 (except physical persons - entrepreneurs who chose simplified taxation system) and 5 parts one of article 4 of the Law, have principle place of employment, then such payers are exempted from payment pro se of single fee for months of the accounting period for which the employer paid insurance premium for them in the amount of at least minimum insurance premium.

At the same time if the employer for such persons paid insurance premium for months of the accounting period in the amount of less, than the minimum insurance premium, then such persons can be payers of single fee on condition of independent determination of accrual base of single fee for months of the accounting period for which by the employer it was paid insurance premium for such persons in the amount of less minimum insurance premium, but no more maximum size of the accrual base of single fee established by this Law. At the same time the amount of single fee cannot be smaller, than the size of the minimum insurance premium.

Persons specified in Item 5 parts one of article 4 of the Law are exempted from payment pro se of single fee on condition of their capture on accounting as physical persons - entrepreneurs and implementation of one type of activity by them at the same time as persons who carry out independent professional activity, and physical persons entrepreneurs.

Such persons determine accrual base of single fee as physical persons - entrepreneurs according to the procedure, determined by article 7 of the Law, depending on category of the payer of single fee;

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