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LAW OF UKRAINE

of June 26, 1997 No. 400/97-BP

About collection on compulsory national pension insurance

(as amended on 20-12-2023)

(The Law it is suspended for agricultural producers - participants of experiment on introduction of the single tax in the territory of Globinsky district of Poltava region, Starobeshevsky district of Donetsk region and the Uzhhorod district of the Transcarpathian region on the tax matters according to the Law of Ukraine of 15.01.1998 No. 25/98-BP)

(The Law it is suspended for agricultural producers - taxpayers of the fixed agricultural tax and their separate regulations on the tax matters except for item 4 of Article 1, of Item 3 of Article 2, of Article part one 3, of item 4 of Article 4, of Article 5 in part, as for the payers of collection determined in item 4 of article 1 of the Law according to the Law of Ukraine of 17.12.1998 No. 320-XIV)

(Operation of the Law is recovered for agricultural producers - taxpayers of the fixed agricultural tax and their separate regulations on the tax matters except for of item 4 of Article 1, of Item 3 of Article 2, of Article part one 3, of item 4 of Article 4, of Article 5 in part, as for the payers of collection determined in item 4 of article 1 of the Law of Ukraine of 17.12.1998 No. 320-XIV according to the Laws of Ukraine of 23.12.2004 No. 2285-IV, 23.12.2004 of 2287-IV, 25.03.2005 No. 2505-IV)

This Law determines procedure for collection and use of collection on compulsory national pension insurance.

Article 1. Payers of collection on compulsory national pension insurance are:

1) subjects of business activity irrespective of patterns of ownership, their associations, budget, public and other institutions and the organizations, associations of citizens and other legal entities, and also physical persons - subjects of business activity who use work of hired employees;

2) the branches, departments and other separate divisions of taxpayers specified in Item 1 of this Article that have no status of the legal entity are located in the territory of another, than the payer of charges, territorial community;

3) Ceased to be valid;

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