PAYMENT OF SSC FOP, WHO IS A PENSIONER.
👁 1784
The Law of Ukraine of 08.07.2010 визнача 2464-VI 'On the Collection and Accounting of the Unified contribution to the obligatory state social insurance' (hereinafter - the Law № 2464).
Law № 2464 applies to relations arising in the course of activities related to the collection and maintenance of SRS.
In accordance with paragraph 4 of Part 1 of Art. 4 of the Law № 2464 payers of SSC are natural persons - entrepreneurs, including those who have chosen a simplified system of taxation.
According to paragraph 3 of Part 1 of Art. 7 of the Law № 2464 the basis for accrual of SSC for natural persons-entrepreneurs who have chosen the simplified taxation system are the amounts determined by such taxpayers independently for themselves, but not more than the maximum value of the basis for accrual of SSC established by Law № 2464.
At the same time, the amount of SDRs cannot be less than the amount of the minimum insurance premium.
SDRs for payers specified in Art. 4 of the Law № 2464, is set at 22% of the specified art. 7 of the Law № 2464 of the SRS accrual base (Part 5 of Article 8 of the Law № 2464).
Part 4 of Art. 4 of the Law № 2464 stipulates that natural persons - entrepreneurs, including those who have opted for the simplified taxation system, are exempt from paying SDRs if they receive an old-age pension or are persons with disabilities or have reached the age established by Art. 26 of the Law of Ukraine of 09.07.2003 № 1058-IV 'On Compulsory State Pension Insurance', and receive a pension or social assistance in accordance with the law.
In view of the above, natural persons - entrepreneurs who receive a pension for years of service paid SDRs on a general basis.
Important! In accordance with the amendments made by the Law of Ukraine of 13.05.2020 № 592-IX 'On Amendments to the Law of Ukraine' On Collection and Accounting of the Single Contribution for Compulsory State Social Insurance 'to Eliminate Discrimination by Payers' from 01.01.2021 Individuals - entrepreneurs who receive a pension for years of service are exempt from paying SDRs for the year.
Subscribe to our news and promotions
Підбірка новинок
