SSC FOR 2020. HOW TO REPORT?
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The draft order of the Ministry of Finance of Ukraine 'On recognizing as invalid the order of the Ministry of Finance of Ukraine of April 14, 2015 № 435' for comments and suggestions was published on the website of the Ministry of Finance. We are talking about the abolition of the Procedure № 435, which now regulates the submission of reports on SRS. The reason on the surface is the introduction of unified reporting on SRS and PIT from 2021.
Of course, due to the emergence of unified reporting, it will be illogical for the separate reporting on SRS to continue. Thus, in order to avoid a legal conflict over the existence of several forms of reporting on the amount of accrued single contribution, Order № 435 should be repealed.
However, since the reporting deadlines for 2020 for different categories of SSC payers are set after the end of the calendar year and fall on the periods up to May 2021 (until 21.01.2021, until 10.02.2021, until 01.05. 2021), the expiration (cancellation) of the current forms of the report from 01.01.2021 will actually make it impossible to report at the end of such reporting periods in 2020, which, in turn, will cause risks of loss of insurance experience for the reporting periods of 2020.
The Ministry of Finance proposes to solve the identified problem by setting a date of entry into force of the order of May 1, 2021, which covers all deadlines for submission of mandatory reporting on a single contribution for the reporting periods of 2020.
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