LAW OF UKRAINE

of September 18, 2012 No. 5292-VI

About introduction of amendments to articles 9 and 25 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance"

The Verkhovna Rada of Ukraine decides:

1. 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 the changes made by the Law of Ukraine of May 15, 2012 No. 4676-VI) the following changes:

1) in Article 9 part eight:

the paragraph one to state in such edition:

"8. Payers of single fee, except the payers specified in items 4 and 5 parts one of article 4 of this Law shall pay the single contribution assessed for calendar month no later than the 20th day of the next month, except the mountain companies which shall pay the single contribution assessed for calendar month no later than the 28th day of the next month";

third to replace the paragraph with three paragraphs of such content:

"The payers of single fee specified in item 4 of part one of article 4 of this Law shall pay the single contribution assessed for calendar year till February 10 of the next year, except physical persons - entrepreneurs who chose simplified taxation system, and members of families of such persons who are taking part in implementation of business activity by them which pay the single contribution assessed for calendar quarter to the 20th coming after quarter for which the single fee is paid.

The payers of single fee specified in Item 5 parts one of article 4 of this Law shall pay the single contribution assessed calendar year prior to May 1 of the next year.

The period for which payers of single fee submit the reporting to territorial authority of the Pension fund (accounting period) is calendar month, except the payers specified in items 4 and 5 parts one of article 4 of this Law for which the accounting period is calendar year";

3 parts eleven of Article 25 the word "basic" to exclude 2) in Item.

2. This Law becomes effective from the date of, its publication following behind day.

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