Single social contribution to compulsory state social insurance revenues in Carpathian region amounted more than 2 billion 632 million UAH during January – July 2020. Revenues have increased by 28 million UAH comparing to the same period in 2019.
Revenues amounted 352.1 million UAH in July 2020.
Main Directorate of the STS in Carpathian region informs that according to Article 26 of the Law № 2464-VI “On collection and accounting of the single contribution to compulsory state social insurance” officials of the single social contribution to compulsory state social insurance payers are administratively liable for violation of accrual, calculation procedures and terms of its payment; non-submission, late submission, failure to submit the reporting according to the established form.
Officials of the enterprises who made such violations will be liable with responsibility according to Article 165 approx. 1 of the Code of Administrative Offenses.
According to Paragraph 9 of approx. 11.1 Section VIII “Final and Transitional Provisions” of the Law № 2464, specifically temporary penalties specified in Part 11 of Article 25 of the Law № 2464 are not applicable to such violations committed in the periods from 1 to the last calendar day of the month (inclusively) which ends the quarantine established by the Cabinet of Ministers throughout Ukraine to prevent the spread of coronavirus disease in Ukraine (COVID- 19) (hereinafter – the quarantine): late payment (late transfer) of the single social contribution; incomplete payment or late payment of its amount simultaneously with the issuance of payment amounts for which the single contribution is accrued (advance payments); untimely submission of reports provided by the Law № 2464 to controlling bodies.
In addition, during the periods from March 1 to the last calendar day of the month (inclusively) when the quarantine expires, the SSC payers are not charged with a penalty; accrued penalty for these periods is subject to write-off (Paragraph 9 of approx. 11.1 Section VIII “Final and Transitional Provisions” of the Law № 2464).
Given the above mentioned, the SSC payers for the period of quarantine are not subject to penalties and sanctions for incomplete payment or late payment of the SSC accrued during the quarantine, as well as for late submission of reports, the deadlines for which fell on the period quarantine actions. However, there is no rule on exemption from administrative liability for these violations.
