Who provides consultations regarding filling out Annexes D1, D2, D3, D5 and D6 as a part of the Calculation by employers who pay single contribution?

If question concerns filling out personal information about employees in Annexes D1–D6, it is advisable to contact the Pension Fund of Ukraine

Pension Fund of Ukraine maintains Register of insured persons and monitors accuracy of personal data entered there.

Information from Annexes D1, D2, D3, D5 and D6 is personalized data about insured persons, so it is the Pension Fund of Ukraine that provides consultations regarding their correct filling out.

If question concerns general accrual, payment or submission of Calculation, please contact the State Tax Service of Ukraine

State Tax Service exercises control over:

- accounting of the single contribution by insured persons (employers);

- correct calculation and payment of the single contribution in general.

For reference: Accrual rules, payment and accounting of the single social contribution are determined by the Law of Ukraine № 2464-VI as of 08.07.2010 “On the collection and accounting of single contribution for obligatory state social insurance” (hereinafter – Law № 2464).

To ensure registration of both employers (insured persons) and employees (insured persons), the State register of obligatory state social insurance was created. Its task is to collect, accumulate, store and automatically process information regarding:

- payment of single contribution;

- right of insured persons to receive social benefits;

- accrual and accounting of such benefits.

State register consists of two parts:

1. Register of insured persons is a database of employers who are obliged to pay single contribution.

2. Register of insured persons is a database of individuals who are subject to obligatory state social insurance.

Employer (insured) is a person who, according to legislation, must pay single contribution.

Insured person is individual who is subject to obligatory social insurance and for whom contributions are paid (or have been paid).

* Contact Center of the State Tax Service of Ukraine provides consultations to the taxpayers, clarifications regarding tax legislation and assistance in resolving tax-related questions. Total number of applications received last year reached 1 062 448. 

How to contact? Hotline: 0 800 501 007 (free calls). E-mail: idd@tax.gov.ua. Personal account: Through the taxpayer’s electronic cabinet. Working hours: Monday–Friday, from 08:00 to 18:00.