RESOLUTION OF BOARD OF THE PENSION FUND OF UKRAINE

of November 5, 2009 No. 26-1

About procedure for forming and submission of the report by insurers concerning the amounts of assessed contributions to obligatory national pension insurance to bodies of the Pension fund of Ukraine

According to article 17 of the Law of Ukraine "About obligatory national pension insurance" and Item 12 of the Regulations on the Pension fund of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of 24.10.2007 of N 1261, board of the Pension fund of Ukraine DECIDES:

1. Approve the Procedure for forming and submission of the report by insurers concerning the amounts of assessed contributions to obligatory national pension insurance to bodies of the Pension fund of Ukraine (further - the Procedure) it (is applied).

2. Determine that the Procedure regulates question of submission of the report to bodies of the Pension fund of Ukraine for the accounting periods since January 1, 2010.

3. Terms of submission of the report to the Pension fund of Ukraine by insurers for January, February, March, 2010 can be extended by the head of relevant organ of the Pension fund of Ukraine according to the statement of the insurer for a period of up to 7 calendar days.

4. Declare invalid the resolution of board of the Pension fund of Ukraine from 10.06.2004 N 7-6 "About the Procedure for forming and provision to bodies of the Pension fund of Ukraine of the information about insured person used in system of obligatory national pension insurance", registered in the Ministry of Justice of Ukraine 10.08.2004 for N 1000/9599.

5. Make changes to the Instruction about procedure for calculation and payment by insurers and insured persons of fees on obligatory national pension insurance in the Pension fund of Ukraine approved by the resolution of board of the Pension fund of Ukraine of 19.12.2003 N 21-1, registered in the Ministry of Justice of Ukraine 16.01.2004 for N 64/8663: Items 11.11 - 11.16 Sections 11 "Accounting and Reporting of Payers of the Pension Fund" and appendices 23, of 25, of 26, of 27, of 31, of 32, 34 to the Instruction to exclude.

6. Determine that:

calculations of the amount of insurance premiums for obligatory national pension insurance, the annual statement about assessed and paid amounts of the fixed size of insurance premiums, the report on charge of fees on obligatory national pension insurance for some categories of insured persons, the report on charge of fees on obligatory national pension insurance for persons who undergo compulsory military service calculation of the amount of fees on obligatory national pension insurance from the amounts of cash cover which are subject to payment, for the accounting periods of 2009 are submitted within terms and in the forms established by the Instruction about procedure for calculation and payment by insurers and insured persons of fees on obligatory national pension insurance in the Pension fund of Ukraine Ukraine approved by the resolution of board of the Pension fund of 19.12.2003 N 21-1, Ukraine registered in the Ministry of Justice 16.01.2004 for N 64/8663 (in the edition operating till 01:01. 2010);

information about insured person which is used in system of obligatory national pension insurance (primary reporting to system of the personified accounting of the Pension fund) for 2009 goes to terms and in form, established procedure of forming and provision to bodies of the Pension fund of Ukraine of the information about insured person used in system of obligatory national pension insurance, the approved resolution of board of the Pension fund of Ukraine from 10.06.2004 N 7-6, registered in the Ministry of Justice of Ukraine 10.08.2004 for N 1000/9599;

accounting of insured persons and the personified accounting of data on wages amounts (income) and insurance premiums for obligatory national pension insurance for the periods to January 1, 2010 is conducted using the resolution of board of the Pension fund of Ukraine from 10.06.2004 N 7-6 "About the Procedure for forming and provision to bodies of the Pension fund of Ukraine of the information about insured person used in system of the obligatory national pension insurance" registered in the Ministry of Justice of Ukraine 10.08.2004 for N 1000/9599.

7. To department of the personified accounting, information systems and networks (Maletsky O. M.) and to legal management (Ryabtseva T. B.) provide this resolution on state registration to the Ministry of Justice of Ukraine.

8. To chiefs of head departments of the Pension fund of Ukraine in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol till December 31, 2009 to provide informing insurers on introduction of the report concerning the amounts of assessed contributions to obligatory national pension insurance to bodies of the Pension fund of Ukraine.

9. This resolution becomes effective since January 1, 2010.

 

Approved by the Resolution of board of the Pension fund of Ukraine of November 5, 2009, No. 26-1

Procedure for forming and submission of the report by insurers concerning the amounts of assessed contributions to obligatory national pension insurance to bodies of the Pension fund of Ukraine

I. General provisions

1.1. This Procedure according to the Law of Ukraine "About obligatory national pension insurance" (further the Law) establishes procedure, terms of submission of the report on the amounts of accrued payroll (cash cover, the income) for insured persons and the amounts of assessed contributions to obligatory national pension insurance, the acquired insurance years of service (further - the report) in managements of the Pension fund of Ukraine in areas, the cities, areas in the cities (further - bodies of the Pension fund) and its form.

1.2. According to the procedure and in texts of tables of the report in the Pension fund of Ukraine (further - the Pension fund) terms and reducings are used in the following value:

DB - the electronic database;

the responsible person of the Pension fund - the employee of body of the Pension fund which according to the job responsibilities accepts performs check of filling of the report (lack of corrections, availability of signatures, seals and observance of general requirements concerning report generation), introduction and processing of the report and is responsible for reliability of entering of data into DB;

the responsible person of the insurer - the worker to whom obligations on implementation of complex of the works connected with report generation or person authorized by the insurer concerning submission of the report to bodies of the Pension fund are assigned;

the reference book of KTCCB - the reference book of codes of types of rates of insurance premium for obligatory national pension insurance given in appendix 1;

GNA - State Tax Administration of Ukraine;

GRFL - The state register of physical persons - taxpayers and other obligatory payments;

The EDS - the digital signature;

EGRPOU - Unified state register of the companies and organizations of Ukraine;

the report electronically (the electronic report) - the report which is created by the insurer by means of the specialized software and is submitted in bodies of the Pension fund for the regulations determined by this Procedure;

ZL - insured person who according to the Law is subject to obligatory national pension insurance and pays (paid) and/or for which insurance premiums for obligatory national pension insurance are paid or paid in the procedure established by the law;

INDANNYE - individual data on earnings (income) and insurance premiums of insured person;

code of category of insured person - sequence number of category from the list of categories of insured persons from the table of correspondences of codes of the category of insured person and codes of subject to charge and the sizes of rates of insurance premiums for obligatory national pension insurance given in appendix 2, constituted according to articles 11 and 12 of the Law concerning which subject to charge of insurance premiums for obligatory national pension insurance is established (further - insurance premiums), and the sizes of rates of insurance premiums according to the current legislation;

code of category of the insurer - serial sequence number from the list of insurers from the reference book of categories of insurers who pay insurance premiums for obligatory national pension insurance, given in appendix 3;

the adjusting document - the report of insurer with the mark "adjusting" which is the basis for replacement of information of details of the corresponding form which was provided previously in bodies of the Pension fund;

number of accounting card of insured person (ZL code) - number of personal accounting card of insured person which corresponds to identification number of physical person according to the State register of physical persons - taxpayers and other obligatory payments (GRFL), and for insured persons who on religious beliefs refused identification number (GRFL) about what they have the corresponding mark in the passport these certificates on obligatory national social insurance are specified: series and number (NNN_XXXXXX - three letters, gap, six figures);

OSN - special method of the taxation for subjects of managing (the fixed tax, the single tax);

primary report - the report of insurer on the form determined by the Pension fund based on which the corresponding electronic report in the database of the Pension fund is created;

First name, middle initial, last name - surname, name, middle name;

the canceling document - the report of insurer with the mark "canceling" which is the basis for complete cancellation of information which it was preliminary it is provided to bodies of the Pension fund;

the specialized software - the software intended for creation of electronic reports of the corresponding format by the insurer according to requirements of this Procedure;

SPUS - system of the personified accounting of information about insured persons;

FL - physical persons - subjects of business activity, including those which chose special method of the taxation (the fixed tax, the single tax); physical persons which work at conditions of the employment contract; physical persons, the performing works (services) according to civil agreements; other persons who are insured in system of obligatory national pension insurance;

FL - SPD - physical persons - subjects of business activity, including those which chose special method of the taxation (the fixed tax, the single tax).

Other terms are used in the values given in the Law.

1.3. The report in bodies of the Pension fund can be submitted by the insurer:

electronically with use of the EDS through the center of processing of electronic reports according to the Procedure for submission of reports to the Pension fund of Ukraine electronically approved by the resolution of board of the Pension fund of Ukraine from 19.04.2007 N 7-7, registered in the Ministry of Justice of Ukraine 27.04.2007 for N 436/13703 (the report on papers is not submitted);

on the papers certified by the signature of the head/insurer and under seal (in the presence) together with electronic form on electronic media of information;

on papers if the insurer has number of insured persons no more than ten.

1.4. The electronic report form in bodies of the Pension fund is created by the insurer with use of the special software which current versions are free of charge provided to insurers in body of the Pension fund for the place of capture on accounting.

1.5. The report shall be submitted by the insurer in full. In case of non-presentation of one of necessary tables the report is not accepted.

1.6. To insurers for non-presentation, untimely representation, representation not in the established form or submission of false information which is used in system of the personified accounting and other reporting stipulated by the legislation, the financial sanctions provided by the Law are applied to territorial authorities of the Pension fund.

1.7. Executive bodies of the Pension fund impose on officials who made offenses, administrative punishments according to the procedure, determined by the legislation for non-presentation, untimely representation, representation not by the established form of the reporting of rather insurance premiums according to requirements of article 106 of the Law.

1.8. The insurer shall notify bodies of the Pension fund on change of the data which are entered into the system of the personified accounting about insured person for who or for benefit of which insurance premiums, are paid to them to ten-day time from the date of receipt of these data.

1.9. The head of body of the Pension fund for the purpose of rational redistribution of loading during the period of the reporting can initiate development and approval of the recommended schedule of submission of the reporting for insurers. After approval of the Pension fund of such schedule by the head of body the responsible person of the Pension fund reports to the insurer about the recommended terms of submission of the reporting.

1.10. Information in the field of obligatory national pension insurance is used with observance of requirements, stipulated by the legislation about information.

Provision by bodies of the Pension fund of the data containing in system of the personified accounting to legal entities and physical persons is performed in case of receipt of the written request from them only in cases, stipulated by the legislation, and by a court decision.

Information on insured persons from system of the personified accounting is provided only on papers to insured person who personally addressed to bodies of the Pension fund, based on the passport, the certificate of GNA of assignment of identification number or the certificate on obligatory social insurance or the pension certificate.

II. Procedure for forming and submission of the report concerning the amounts of assessed contributions to obligatory national pension insurance of bodies of the Pension fund

2.1. Insurers, except persons specified in Items 2.2 - 2.4 it undressed, create and submit in bodies of the Pension fund the report not later than in 20 calendar days from the date of the end of the base accounting period.

The base accounting period for them is calendar month.

The report is submitted in form according to appendix 4 to this Procedure.

2.2. FL - SPD including which chose OSN pro se and for the family members who are taking part in implementation of business activity; persons who provide themselves with work samostoyatelnozanimatsya by the lawyer, notarial, creative and other activities connected with income acquisition is direct from these activities, pro se create and submit in bodies of the Pension fund the report till April 1 of the year following the accounting period once a year.

The base accounting period for them is calendar year.

The report is submitted in form according to appendix 5 to this Procedure.

2.3. The persons which reached 16-year age and not belonging to the group of people, subject to obligatory national pension insurance according to article 11 of the Law, including foreigners and stateless persons which constantly live or work at the territory of Ukraine, citizens of Ukraine who constantly live or work outside Ukraine if other is not established by international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine, and signed the contract for voluntary participation in system of obligatory national pension insurance, create and submit pro se the report till April 1 of the year following the accounting period once a year.

The base accounting period for them is calendar year.

The report is submitted in form according to appendix 6 to this Procedure.

2.4. Persons who based on Item 3 of article 24 of the Law perform surcharge to the amounts of insurance premiums so that the total amount of the paid means for the corresponding month was at least the minimum insurance premium create pro se the report and represent it during one calendar month after implementation of surcharge through organizations of banks.

The report is submitted in form according to appendix 6 to this Procedure.

2.5. District (city) managements of work and social protection of the population for persons who according to the legislation receive child care allowance before achievement of three-year age by it and persons from among unemployed able-bodied parents, adoptive parents, guardians, the custodian which actually perform care of the handicapped child, and also the idle able-bodied persons performing care of the disabled person of the I group or for aged who according to the conclusion of medical institution needs permanent foreign care or reached 80-year age if such idle able-bodied persons receive benefit or compensation according to the legislation, create and submit in bodies of the Pension fund the report till April 1 of the year following the accounting period once a year.

The base accounting period for them is calendar year.

The report is submitted in form according to appendix 7 to this Procedure.

2.6. The fund of obligatory national social insurance of Ukraine on unemployment case not later than in 20 calendar days from the date of the end of the base accounting period creates and represents to bodies of the Pension fund of the information about persons which were subject to obligatory national social insurance on case of unemployment and went on the dole.

The base accounting period for them is calendar month.

2.7. If the last day of term of submission of the report falls on output, festive or other non-working day, then the first is considered after it the working day last afternoon of term.

2.8. On papers the report is created in duplicate and it is represented the insurer in body of the Pension fund for the place of its capture on accounting.

One copy of the report with mark of body of the Pension fund on its acceptance is stored at the insurer.

2.9. Tables 2 and 9 of appendix 4 to this Procedure about charge of fees (the amounts of cash cover) on obligatory national pension insurance for some categories of insured persons and to parents tutors of orphanages of family type, adoptive parents if they do not work, create and represent only district (city) managements of work and social protection of the population to bodies of the Pension fund.

The base accounting period for them is calendar month.

2.10. Tables 3 and 10 of appendix 4 to this Procedure about charge of fees on obligatory national pension insurance for persons passing conscription and alternative military service are created and represented to bodies of the Pension fund by insurers who assess and pay insurance premiums for the insured persons passing conscription and alternative military service in the Armed Forces of Ukraine, the Security Service of Ukraine, formed according to the laws of Ukraine other army forming and also in bodies of the Ministry of Internal Affairs of Ukraine.

The base accounting period for them is calendar month.

2.11. The table 4 of appendix 4 to this Procedure about charge of fees on obligatory national pension insurance on the amounts of cash cover is created and represented to bodies of the Pension fund by insurers who assess and pay insurance premiums for insured persons from among the military personnel (except the military personnel of conscription and alternative service), faces of the private and the commanding structure.

2.12. FL - SPD assessing insurance premiums for income amounts (profits) on business activity which is subject to taxation on the income of physical persons create and submit in bodies of the Pension fund the report according to the table 1 of appendix 5 to this Procedure pro se both family members and the table 4 of appendix 5 to this Procedure for the family members who are taking part in implementation of business activity.

FL - SPD which chose OSN create and submit in bodies of the Pension fund the report according to the table 2 of appendix 5 to this Procedure pro se both family members and the table 5 of appendix 5 to this Procedure for the family members who are taking part in implementation of business activity.

Persons who provide themselves with work samostoyatelnozanimatsya by the lawyer, notarial, creative and other activities connected with income acquisition is direct from these activities, create and submit in bodies of the Pension fund the report according to the table 3 of appendix 5 to this Procedure.

2.13. In cases when the insurer from among the insurers specified in Item 2.1 of this Section in the accounting period changes the location or the place of residence (outside territorial servicing of body of the Pension fund in which he stayed on the registry), the report for this accounting period (since the accounting period, the first to the last calendar number) is submitted in body of the Pension fund for the new place of capture on accounting.

2.14. In case of liquidation of the insurer the report in body of the Pension fund can be submitted by the legal successor if successorship is supported by the constituent documents.

2.15. In case of identification of mistake in the report the insurer has the right till deadline of submission of this report repeatedly to create and submit the report in body of the Pension fund for the place of capture on accounting.

Acting is considered the last electronic or paper report submitted by the insurer before the termination of the terms of submission of the reporting determined by this Procedure.

2.16. In case of identification during check by body of the Pension fund of false information on insured persons who are provided and/or cumulative in electronic databases of the personified accounting the Pension fund within two working days reports to the insurer about detection of doubtful data. The insurer represents to relevant organ of the Pension fund during the next ten working days the necessary adjusting or canceling documents concerning the revealed doubtful data on insured person.

2.17. Adjusting (the adjusting or canceling document) data in system of the personified accounting of information about insured persons are provided also in the following cases:

2.17.1. If the insurer made mistake in surname, name or middle name of insured person, the adjusting information specified in the table 5 of appendix 4 to this Procedure with the mark "adjusting" which is the basis for replacement of values of details of the corresponding table which was provided previously in bodies of the Pension fund is provided. Based on the provided table 5 of appendix 4 to this Procedure with the mark "adjusting" technological replacement of previously saved up data in accounting card of person on up-to-date data which are provided by the insurer in the table with the mark "adjusting" is made.

2.17.2. If the insurer made mistake in code of the insurer, month under report, number of accounting card of insured person (identification number according to the reference GNA or series and certificate number about obligatory national social insurance), code of the basis for calculation of years of service to separate categories of persons according to the legislation (special years of service), are provided:

tables 5, 6, the 7 or 8 appendices 4 to this Procedure with the mark "canceling" for those accounting periods in which data were provided with the wrong above-stated details;

tables 5, 6, the 7 or 8 appendices 4 to this Procedure with the mark "initial" with the correct above-stated details for those accounting periods in which data the mistake was made. Change in the amounts of the added earnings, cash cover or the income and the amounts of insurance premiums for month under report during the forming and submission of such reporting are not allowed.

Based on the submitted documents with the mark "canceling" doubtful data of accounting card are withdrawn from the list acting for use, but remain in electronic archive for preserving the reporting.

2.18. The report in bodies of the Pension fund is created based on accounting and other documents according to which charge (calculation) is made or which confirm charge (calculation) of the salary (income), cash cover on which according to the Law insurance premiums are assessed.

2.19. The tables of the report given in appendices 4, of 5, 6 and 7 to this Procedure are created by the insurer with use of special complex of programs.

2.20. The paper report is filled in in Ukrainian with printing letters ball pen blue or black paste. Blots and corrections are not allowed. In case of not filling of this or that line in the report due to the lack of transaction this line procherkivatsya.

2.21. When filling fields which consist of sections each of necessary symbols calligraphical fits into the corresponding separate section. Symbols shall not go beyond sections, and also be imposed on the next sections. Symbols: the point, apostrophe, comma, hyphen, etc. - are put down in separate sections.

When filling the field without record sections in this field shall not be imposed on the neighboring fields and block office texts of the form.

2.22. Sums of money in tables of the report are filled in hryvnias with kopeks.

2.23. Tables are certified by signatures of the head and chief accountant (in the presence of such position at the insurer). If the insurer is legal entity, tables make sure seal of the insurer.

2.24. If the insurer performs registration of outgoing correspondence, on each leaf of the report registration number according to the magazine of registration of outgoing documentation of the insurer is specified. All sheets of documents are numbered and completed with the responsible person of the insurer.

III. Requirements concerning report generation in bodies of the Pension fund

3.1. The report includes tables which are provided in bodies of the Pension fund:

in appendix 4 - for the insurers specified in Item 2.1 of the Section II of this Procedure;

in appendix 5 - for persons specified in Item 2.2 of the Section II of this Procedure;

in appendix 6 - for persons specified in Items 2.3 and 2.4 of the Section II of this Procedure;

in appendix 7 - for district (city) managements of work and social protection of the population for persons who according to the legislation receive child care allowance before achievement of three-year age by it and persons from among unemployed able-bodied parents, adoptive parents, guardians, custodians who actually perform care of the handicapped child, and also idle able-bodied persons which perform care of the disabled person of the I group or for aged which according to the conclusion of medical institution needs permanent foreign care or reached 80-year age if such idle able-bodied persons receive benefit or compensation according to the legislation.

The report contains specification on the insurer, the list of tables of the report in bodies of the Pension fund.

The report is created by the responsible person of the insurer.

3.2. Opposite to those tables which are not represented to bodies of the Pension fund crossed out sections are put down.

In the column "Number of Sheets" the number of sheets of documents of one table is specified.

In the column "Quantity of Lines" the quantity of the filled lines on sheets of documents of one table for tables 5-10 of appendix 4 to this Procedure is specified.

In the graph of "All" the total quantity of sheets of documents and general result of lines in these sheets are specified.

3.3. The responsible person of body of the Pension fund accepting the report from the insurer registers it and puts down registration number with indication of registration date and surely certifies own signature with indication of surname and initials.

The receipt on receipt of the report is filled in with the responsible person of body of the Pension fund who accepted document package. In case of documents acceptance the receipt on receipt of the report is certified by seal for reference the responsible person of body of the Pension fund and returns to the insurer.

3.4. The table 5 of appendix 4 to this Procedure is intended for registration of insured persons in system of the personified accounting of data.

The table 5 of appendix 4 to this Procedure is submitted the insurer if during the accounting period:

the employment contract with insured person was signed or terminated;

there were changes in surname, name, middle name or in identification number.

In case when according to the insurer during the accounting period the facts of the conclusion and termination of labor agreements were not fixed or there were no changes in surname, name, middle name or identification number of insured persons, the table 5 of appendix 4 to this Procedure is not created and is not provided in body of the Pension fund.

3.5. The table 6 of appendix 4 to this Procedure is intended for display by each insured person:

3.5.1. Monthly total amounts actually accrued payroll (cash cover, the income) of the worker which include payment of remunerations to physical persons for performance of works (services) in agreements of civil nature which are subject to taxation on the income of physical persons, or the income amount estimated taking into account requirements for the corresponding subject to charge of insurance premiums (except the charges specified in Item 3. 6).

If charges of the salary fund are performed for previous period, in particular in connection with refining of quantity of hours worked, identification of mistakes, they are displayed in the salary fund of that month in which charges were performed.

Charges are displayed for calendar month (from the first to the last date).

The column 12 "The Amount of Insurance Premiums for Month Under Report (from Earnings/income) 1-5%" of the table 6 of appendix 4 to this Procedure includes the amounts of insurance premiums for the corresponding month (from earnings / income) 1-5%, including from payment amounts of the first five days of temporary disability which is performed at the expense of means of the employer, benefit in connection with temporary disability (sick-lists at the expense of Social Insurance Fund on temporary disability), earnings (income) for vacation days and the amounts which is connected with refining of quantity of hours worked on temporary disability.

3.5.2. The monthly amounts of the added earnings, cash cover or the income in limits of the maximum size at which insurance premiums according to the current legislation are assessed.

3.5.3. Actually added amounts of insurance premiums from earnings, cash cover or the income according to the Law.

Value of interdependent details of the table 6 of appendix 4 to this Procedure concerning category of insured person is determined by the Table of correspondences of codes of the category of insured person and codes of subject to charge and the sizes of rates of insurance premiums for obligatory national pension insurance given in appendix 2.

3.5.4. The monthly amounts of the added earnings according to the Law of Ukraine "About scientific and scientific and technical activities" insured persons for whom in reporting year at the same time there are several bases for determination of the appropriate pension rights.

Charges are displayed by separate entries in the table 6 of appendix 4 to this Procedure.

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