of May 6, 2011 No. 9158/03-30
The pension fund of Ukraine considered your letter concerning payment procedure of single fee on obligatory national social insurance and reports.
Since January 1, 2011 the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law) which determines the legal and organizational principles of ensuring collection and accounting of single fee on obligatory national social insurance, conditions and procedure for its charge and payment became effective.
Article 4 of the Law determines payers of single fee, including physical persons - entrepreneurs, in particular those which use work of other persons on the terms of the employment contract (contract) or on other conditions, stipulated by the legislation about work, or under the civil agreement and the physical persons providing themselves with work independently and the physical persons using work of other persons on the terms of the employment contract (contract).
According to part seven of article 9 of the Law the single fee is paid by transfer by the payer of non-cash from its bank account.
The above-stated persons which do not have the bank account pay fee by cash calculations through banks or post offices.
Considering specified, physical persons - subjects of business activity independently elect the most convenient for them form of calculations concerning payment of single fee.
At the same time we report that the bill of Ukraine No. 7365 "About modification of some legal acts of Ukraine concerning obligatory national social insurance concerning stabilization of activities of funds of obligatory national social insurance", it is provided by which that all payers who do not have the bank account will pay single fee by cash calculations through banks or post offices is under consideration of the Verkhovna Rada of Ukraine.
Vice chairman of the board E.Maksimchuk
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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