ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 4, 2018 No. 469

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

According to Articles 4, of 7, of 9, 10 and to Items 1-2, 9-8 of Final and transitional provisions of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", I ORDER to 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,:

1. Make changes to the Instruction about procedure for charge and payment of single fee on obligatory national social insurance approved by the order of the Ministry of Finance of Ukraine of April 20, 2015 No. 449, No. 508/26953 registered in the Ministry of Justice of Ukraine on May 07, 2015 (in edition of the order of the Ministry of Finance of Ukraine of September 07, 2016 No. 813), having been reworded as follows it which is applied.

2. To department of tax policy in accordance with the established procedure:

submit this order to the Ministry of Justice of Ukraine on state registration;

provide promulgation of this order.

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

4. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine M. V Is sold.

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

(in edition of the order of the Ministry of Finance of Ukraine of May 4, 2018 No. 469)

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

I. General provisions

1. This Instruction determines the procedure of 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), charges and payments of financial sanctions, debt collection by payment of insurance means by bodies of the income and charges.

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

II. Payers of single fee

1. Payers of single fee are:

1) employers:

the companies, organizations and the organizations, other legal entities formed according to the legislation of Ukraine irrespective of pattern of ownership, type of activity and managing which use 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 physical person entrepreneur if the works (the rendered services) performed by it correspond to the types of activity specified in extraction from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming), including branches, representations, departments and other separate divisions of the specified companies, organizations and the organizations, other legal entities who have separate balance and independently conduct settlings with insured persons;

the physical persons entrepreneurs in particular using work of other persons on the terms of the employment contract (contract) or on other conditions, stipulated by the legislation about work or under the civil agreement (except the civil agreement signed with physical person entrepreneur if the performed works (the provided services) correspond to the types of activity specified in extraction from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming);

physical persons which provide themselves with work independently and physical persons which use work of other persons on the terms of the employment contract (contract);

diplomatic representations and consular establishments of Ukraine, branches, representations, other separate divisions of the companies, organizations and the organizations (including international) created according to the legislation of Ukraine which have separate balance and independently perfrom calculations with insured persons;

diplomatic representations and consular establishments of foreign states, branches, representations and other separate divisions of overseas enterprises, organizations and the organizations (including international) located in the territory of Ukraine;

investors (operators) under the agreement on distribution of products (including permanent mission of the nonresident investor) which uses work of the physical persons employed in Ukraine 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 physical person entrepreneur in Ukraine if the performed works (the provided services) correspond to the types of activity specified in extraction from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming);

2) the companies, organizations, the organizations, physical persons which use wage labor, the military units and bodies paying cash cover, temporary disability benefit, the help in connection with pregnancy and childbirth, the help, the allowance or compensation according to the legislation for such persons:

the military personnel (except the military personnel of compulsory military service), police officers, faces of the private and the commanding structure, including those which pass military service during the special period determined by the laws of Ukraine "About mobilization preparation and mobilization" and "About conscription and military service";

foster tutors, parents tutors of orphanages of family type, adoptive parents, if they receive cash cover according to the legislation;

persons who receive the help with temporary disability are on maternity leave and receiving the help in connection with pregnancy and childbirth;

persons who undergo compulsory military service in the Armed Forces of Ukraine formed according to the law other military forming, the Security Service of Ukraine and service in bodies and divisions of civil protection;

persons who look after the child before achievement of three-year age by him and according to the law receive child care allowance before achievement of three-year age by it and/or in case of the child's birth, adoption of the child;

to one of unemployed able-bodied parents, adoptive parents, guardians who actually perform child care with disability and also to idle able-bodied persons which perform face care with disability of the I group or for the elderly person who according to the conclusion of medical institution requires permanent foreign care or reached 80-year age if such idle able-bodied persons receive the help, the allowance or compensation according to the legislation;

3) physical persons entrepreneurs, including those which chose simplified taxation system;

4) persons performing independent professional activity, namely scientific, literary, artistic, art, educational or teaching, and also medical, legal practice, including lawyer, notarial activities, or the faces performing religious (missionary) activities other similar activities also gain income from these activities;

5) persons who take voluntary part in system of obligatory national social insurance;

6) members of farm if they do not treat persons who are subject to insurance on other bases.

2. The payers of single fee specified in subitems 3 - the 6th Item 1 of this Section, are for themselves at the same time insurers and insured persons.

3. The payers of single fee specified in subitems 1, 2 Items 1 of this Section are insurers for insured persons.

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