LETTER OF THE PENSION FUND OF UKRAINE

of May 6, 2011 No. 9156/03-30

The pension fund of Ukraine considered the letter concerning charge of single fee on obligatory national social insurance and reports.

According to the paragraph the second Item of 1 part one of article 4 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law) which became effective since 01.01.2011, payers of single fee are the companies, organizations and the organizations, other legal entities created 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 the physical person - the entrepreneur if the performed works (the provided services) correspond to the types of activity specified in the certificate on its state registration as the entrepreneur), 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.

Payers of single fee are the legal entities using work of physical persons - entrepreneurs under civil agreements if the performed works (the provided services) do not correspond to types of activity on which their state registration as entrepreneurs is performed.

As in the certificate on state registration of the entrepreneur types of activity are not specified, for confirmation of its type of activity the employer can use information provided by the state registrar where types of activity of the entrepreneur according to KVED or the reference provided by bodies of statistics are specified. If the entrepreneur who performs works (provides services) according to the agreement of civil nature, is payer of the single tax, then the certificate on payment of the single tax where its type of activity for the corresponding period is specified can also be confirmation.

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