LAW OF UKRAINE

of May 13, 2020 No. 592-IX

About introduction of amendments to the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" concerning discrimination elimination around payers

The Verkhovna Rada of Ukraine decides:

I. Bring in the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (Sheets of the Verkhovna Rada of Ukraine, 2011, No. 2-3, of Art. 11 with subsequent changes) the following changes:

1. In Article 4:

in part four figure "4" to replace with figures "4, 5", and after the words "receiving old-age pension" to add with the words "or for long service";

add with parts five and the sixth the following content:

"5. Persons specified in Item 5 parts one of this Article are exempted from payment pro se of single fee on condition of their capture on accounting of physical persons entrepreneurs and implementation of one type of activity by them at the same time as persons specified in items 4 and 5 parts one of this Article.

6. Persons specified in items 4 and 5 parts one of this Article which have principle place of employment are exempted from payment pro se of single fee for months of the accounting period for which the employer paid insurance premiums for such persons in the amount of at least minimum insurance premium. Such persons can be payers of single fee on condition of independent determination for months of the accounting period for which the employer paid insurance premiums for such persons in the amount of less minimum insurance premium, accrual base, 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".

2. To add part one of Article 5 with the paragraph the thirteenth the following content:

"If the physical person is registered as the entrepreneur and at the same time performs independent professional activity, such physical person is considered in tax authority as physical person entrepreneur with sign of implementation of independent professional activity".

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