ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 28, 2016 No. 393

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

According to Articles 1, of 4, 6 - 8, 10, 12, 25 and to Items 9-2, 9-4 - 9-6 - the Section VIII "Final and transitional provisions" of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", I order to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375,:

1. Make changes to the Instruction about procedure for charge and payment of single fee on obligatory national social insurance approved by the order of the Ministry of Finance of Ukraine of April 20, 2015 No. 449, registered on May 7, 2015 at No. 508/26953, having been reworded as follows it which is applied the Ministry of Justice of Ukraine.

2. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Romaniuk Yu. P.) in accordance with the established procedure:

submit this order to the Ministry of Justice of Ukraine on state registration;

provide promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Approved by the Order of the Ministry of Finance of Ukraine of April 20, 2015 No. 449

(in edition of the Order of the Ministry of Finance of Ukraine of March 28, 2016 No. 393)

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

I. General provisions

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.

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

II. Payers of single fee

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, using 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 physical person entrepreneur if the works (the provided services) performed by it correspond to the types of activity specified in the extract from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming), 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;

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 physical person the entrepreneur 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, physical persons entrepreneurs and public forming);

the physical persons performing independent professional activity, 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;

investors (operators) under the production sharing agreement (including permanent mission of the nonresident investor), the physical persons using work 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 physical person 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, physical persons entrepreneurs and public forming);

2) the companies, organizations, the organizations, physical persons using wage labor, military units and bodies which pay cash cover, temporary disability benefit, maternity allowance, benefit or compensation according to the legislation to the following persons:

the serviceman (except the military personnel of compulsory military service), to faces of the private and the commanding structure;

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

to persons who receive temporary disability benefit are on maternity leave and receive the help in connection with pregnancy and childbirth;

to persons who undergo 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;

to persons who look after the child before achievement of three-year age by him and according to the law receive child care allowance before achievement of three-year age by it and/or in case of the child's birth;

to one of unemployed able-bodied parents, adoptive parents, guardians, custodians who actually perform care of the handicapped child and also to 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 the help or compensation according to the legislation;

3) the physical persons entrepreneurs including who chose simplified taxation system;

4) persons performing independent professional activity namely: scientific, literary, artistic, educational or teaching, and also medical, legal practice, including lawyer, notarial activities, or the faces performing religious (missionary) activities, other similar activities also gain income from these activities;

5) persons who take voluntary part in system of obligatory national social insurance.

2. The payers of single fee specified in subitems 3 - the 5th Item 1 of this Section, is for itself at the same time insurers and insured persons.

3. The payers of single fee specified in subitems 1 and 2 of Item 1 of this Section are insurers for insured persons.

4. Persons specified in the subitem 3 of Item 1 of this Section who chose simplified taxation system are exempted from payment pro se of single fee if they are retirement pensioners or disabled people and receive pension or the public assistance according to the law.

III. Accrual base and sizes of single fee

1. The single fee according to the Law for the payers specified in the subitem 1 of Item 1 of the Section II of this Instruction on each insured person is established in the amount of 22 percent on the amount of accrued payroll on payment types which include the main and additional salary, other incentive and compensation payments, including in natural form, determined according to the Law of Ukraine "About compensation", and the amount of remuneration to physical persons for performance of works (provision of services) by civil agreements.

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