Main Directorate of the STS in Chernivtsi region reported that revenues of the single social contribution to compulsory state social insurance from employers of the region amounted 1 billion 63.9 million UAH during January – April 2020.
This figure exceeds the last year’s amount of the single social contribution during the same period by 37.2 million UAH or 103.6%.
During April 2020, the actual revenues of the single contribution social amounted 245.5 million UAH.
Main Directorate of the STS in Chernivtsi region noted that constant and systematic control over compliance with the tax legislation regarding payment of wages to employees and other incomes to citizens to ensure the completeness and timeliness of pensions and various social benefits is a priority of the Tax service of Chernivtsi region. After all, only legal workplace guarantees payments to the employee in the insured case and future retirement benefits.
Tax service of Chernivtsi region reminds that the Law of Ukraine as of 17.03.2020 № 533-IX “On Amendments to the Tax Code of Ukraine and other laws of Ukraine on support taxpayers for the duration of measures aimed to prevent the occurrence and spread of coronavirus disease (COVID-19)” prescribed exemption from the accrual and payment of the single social contribution "for themselves" by individuals - entrepreneurs, including those who are on the simplified taxation system, members of farms and individuals pursuing independent professional activity temporarily for the periods from 1 to 31 March and from 1 April to 30 April 2020. At the same time, such individuals can make a decision on the accrual, calculation and payment of the single social contribution for the periods from 1 to 31 March and from 1 to 30 April 2020 in the amounts and in the manner prescribed by this Law. In this case, information on the paid amounts must be indicated in reporting on the accrual of the single social contribution for the reporting period specified for such individuals by this Law.
