Article 4 of the Law of Ukraine “On collection and accounting of single contribution to obligatory state social insurance” was amended with Part 6 from 01.01.2021, which provides for exemption from payment of single contribution of individuals involved in independent professional activity and individuals – entrepreneurs, who have main place of work, for months of reporting period for which employer paid insurance contribution for such individuals in the amount not less than the minimum insurance premium.
Such individuals may be payers of single contribution, subject to self-determination for months of reporting period for which employer paid insurance premium for such individuals in the amount less than the minimum insurance premium, accrual base, but not more than the maximum single contribution base established by this Law. Amount of single contribution may not be less than amount of the minimum insurance contribution.
Since the declaration campaign of single taxpayer – individual-entrepreneur (hereinafter – declaration) for 2021 began on 01.01.2022, there is a need to urge that there are certain features of filling in the declaration by individuals – entrepreneurs who chose the simplified taxation system, provided availability of the main place of work:
1) Individuals – entrepreneurs who chose the simplified taxation system and throughout 2021 had their main place of work, where employer paid single monthly contribution for such individual in the amount of not less than the minimum insurance premium, do not fill in and submit Annex 1 “Information on the amounts of accrued income of insured individuals and amount of accrued single contribution” to declaration (hereinafter – Annex 1);
2) Self-employed individuals who opted for the simplified taxation system and only in certain months of 2021 had the main place of work where employer paid single contribution of at least the minimum insurance premium for such individual or had the main place of work throughout 2021, however employer paid single contribution in the amount of less than the minimum insurance contribution for such individual in all or some months, fill in and submit Annex 1with declaration.
In this case, individual – entrepreneur in Annex 1 in line 8 indicates period of stay on the simplified taxation system during a year (for example, from 01.01.2021 to 31.12.2021) and in the table Determining amount of accrued income of insured individuals and amount of accrued single contribution, in the months when employer paid single contribution of not less than the minimum insurance contribution in columns "2" and "4" sets 0, in column "3" single contribution indicates its percentage, ie the value of 22.
In the months when employer paid single contribution less than the minimum insurance contribution, individual – entrepreneur in columns "2" and "4" determines basis for accrual of single contribution and amount of single contribution, but not less than the minimum insurance contribution (from January to November 2021 it is 6000.00 and 1320.00, respectively, in December – 6500.00 and 1430.00, respectively), amount of single contribution remains unchanged in column "3", ie 22.