ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 21, 2020 No. 790

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

According to Articles 4 - 10, 25 and to Items 9-2 and 9-8 of Final and transitional provisions of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and 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, I ORDER:

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 May 04, 2018 No. 469), having been reworded as follows it which is applied.

2. In accordance with the established procedure to provide to department of tax policy:

submission of this order on state registration in the Ministry of Justice of Ukraine;

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 Chairman of the State Tax Administration of Ukraine Lyubchenko A. N.

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 December 21, 2020 No. 790)

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;

2) for the payers specified in item 4 of part one of article 4 of the Law who chose simplified taxation system the single fee is established in the amount of 22 percent on the amount which is determined by such payers independently for itself, 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.

If the payers specified in item 4 of part one of article 4 of the Law who chose simplified taxation system 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.

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