ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of September 9, 2013 No. 455

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

According to Articles 8, of 10, of 12, 25 Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and item 4 of the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of March 18, 2013 No. 141, ORDER:

1. Approve the Instruction about procedure for charge and payment of single fee on obligatory national social insurance which is applied.

2. (Busarev V. V.) in accordance with the established procedure to provide to department of the income and charges from physical persons:

provision 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. To impose control over the implementation of this order on the deputy minister Ignatov A. P.

Approved by the Order of the Ministry of the income and charges of Ukraine of September 9, 2013 No. 455

The instruction about procedure for charge and payment of single fee on obligatory national social insurance

I. General provisions

1.1. This Instruction determines the procedure of 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), charges and payments of financial sanctions, debt collection by payment of insurance means by bodies of the income and charges.

1.2. In this Instruction terms are used in the values determined by the Law.

II. Payers of single fee

2.1. Payers of single fee are:

1) employers:

the companies, organizations and the organizations, other legal entities formed 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 under civil agreements (except the civil agreement signed with the physical person - the entrepreneur if the performed works (the provided services) correspond to types of activity according to data from the Unified State Register of Legal Entities and physical persons - entrepreneurs), including branches, representations, departments and other separate divisions of the specified companies, organizations and the organizations, other legal entities having separate balance and who are independently conducting settlings with insured persons;

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 (except the civil agreement signed with the physical person - the entrepreneur if the performed works (the provided services) correspond to types of activity according to data from the Unified State Register of Legal Entities and physical persons - entrepreneurs);

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);

diplomatic representations and consular establishments of Ukraine, branches, representations, other separate divisions of the companies, organizations and the organizations (including international) formed according to the legislation of Ukraine which have separate balance and independently perfrom calculations with insured persons;

diplomatic representations and consular establishments of foreign states, branches, representations and other separate divisions of overseas enterprises, organizations and the organizations (including international) located in the territory of Ukraine;

the investor (operator) under the agreement on distribution of products (including permanent mission of the nonresident investor) using work of the physical persons employed in Ukraine 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 in Ukraine if the performed works (the provided services) correspond to the types of activity specified in the extract from the Unified State Register of Legal Entities and physical persons - entrepreneurs);

2) the companies, organizations, the organizations, physical persons using wage labor, military units and bodies which pay cash cover, the help with temporary disability, the help in connection with pregnancy and childbirth, the help or compensation according to the legislation, - for persons specified in subitems 10- 15 of this Item;

3) physical persons - entrepreneurs, including those which chose simplified taxation system;

4) persons providing themselves with work independently, - engaged in independent professional activity, namely: scientific, literary, artistic, art, educational or teaching, and also medical, legal practice, including lawyer, notarial activities, or the persons performing religious (missionary) activities, other similar activities and gaining income directly from these activities provided that such faces are not hired employees or entrepreneurs;

5) workers are citizens of Ukraine, foreigners (if other is not established by international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine) and the stateless person which work:

at the companies, in organizations and the organizations, at other legal entities specified in paragraphs the second and seventh subitem 1 of this Item;

at physical persons - entrepreneurs on the terms of the employment contract (contract) or on other conditions, stipulated by the legislation;

at the physical persons providing themselves with work independently and at other physical persons on the terms of the employment contract (contract);

6) the physical persons performing works (the provided services) at the companies in organizations and the organizations, at other legal entities specified in the paragraph the second subitem 1 of this Item or at physical persons - the entrepreneurs or persons providing themselves with work independently under civil agreements (except physical persons - entrepreneurs if the works (the provided services) performed by them correspond to types of activity according to data from the Unified State Register of Legal Entities and physical persons - entrepreneurs);

7) citizens of Ukraine who work in the diplomatic representations and consular establishments of Ukraine located outside Ukraine branches, representations, other separate divisions of the companies, organizations and the organizations (in particular international) formed according to the legislation of Ukraine (if other is not provided by international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine).

Citizens of Ukraine and stateless persons who work in diplomatic representations and consular establishments of foreign states, branches, representations, other separate divisions of the overseas enterprises, organizations and the organizations (in particular international) located in the territory of Ukraine;

8) persons who work at elective offices in public authorities local government bodies, associations of citizens and receive the salary (remuneration) for work on such position;

9) workers of paramilitary forces, mine-rescue parts irrespective of subordination, and also staff of the rescue service formed according to the legislation on permanent basis;

10) the military personnel (except the military personnel of compulsory military service), face of the private and the commanding structure;

11) parents is tutors of orphanages of family type, adoptive parents if they receive cash cover according to the legislation;

12) persons receiving the help with temporary disability, the persons who are on maternity leave and receiving the help in connection with pregnancy and childbirth;

13) persons undergoing compulsory military service in the Armed Forces of Ukraine formed according to the law other military forming, the Security Service of Ukraine, bodies of the Ministry of Internal Affairs of Ukraine and service in bodies and divisions of civil protection;

14) persons who according to the law receive the help with child care before achievement of three-year age by it;

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