To the attention of individuals who expressed a wish to voluntarily participate in system of obligatory state social (pension) insurance

Press service of the State Tax Service of Ukraine, published 10 January 2024 at 16:42 Chapter: News

From 01.01.2024, the State Tax Service of Ukraine with an aim of minimizing errors made by individuals who expressed a wish to voluntarily participate in system of obligatory state social (pension) insurance, in terms of submitting reports on single contribution to obligatory state social insurance as a part of property and income tax declaration (hereinafter – single contribution), which in the future may lead to problems with crediting insurance experience of such individuals, has upgraded automated controls for accepting reporting on single contribution.

So, at the processing stage of reporting on single contribution, it is possible to check number of contract on voluntary participation in system of obligatory state social (pension) insurance (hereinafter – contract) with data contained in register of insured individuals of the State Register of obligatory state social insurance (hereinafter – State register), which makes it possible to exclude possibility of accepting reports on single contribution for contract numbers that are not recorded for this individual, and as a result will protect individual from cases where register of insurers and register of insured individuals of the State register for the same period itself will contain various information about concluded contracts.

Taking into account the above specified, we draw attention to the need to carefully fill in field "Contract № on voluntary participation in obligatory state social insurance system" in Annex 2 of single contribution to property and income tax declaration, in particular, format of contract numbers as of today should be as follows:

Example 1 - O1926519100003;

Example 2 - D2326519100095.

Taking into account the most common errors when filling out single contribution report by individuals who have concluded a contract, we note that the first symbol of the specified number is Latin letter "O" or "D".