Taxpayers of Odessa region paid 2.8 billion UAH of the single social contribution to compulsory state social insurance during January-March 2020. Revenues increased by 15.2% or 376.3 million UAH comparing to the same period in 2019.
“The increase in payment of the single social contribution is a result of employers’ responsible attitude towards payment of taxes and fees on wages, as well as the effective work of taxpayers in the sphere of un-shadowing labor market, debt repayment measures and increase of wages for employees, including to the minimum legal level.” – stated acting Head of Main Directorate of the STS in Odessa region Volodymyr Astrieiko.
Employers of Odessa region paid 967.8 million UAH of the single social contribution to compulsory state social insurance in March 2020 – this is 116 million UAH or 13% more than in March 2019.
Main Directorate of the STS in Odessa region reminds that there are amendments to Section VIII “Final and Transitional Provisions” of the Law of Ukraine as of 08.07.2010 № 2464-VI “On collection and accounting of the single social contribution to compulsory state social insurance” (hereinafter – the Law № 2464-VI) according to 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)”.
Thus, temporarily there is exemption from accrual, calculation and payment of the single social contribution from 01 to 31 March and from 01 to 30 April 2020, namely for:
- individuals - entrepreneurs, including those who opted for the simplified taxation system;
- individuals pursuing independent professional activity – scientific, literary, artistic, artistic, educational or teaching, as well as medical, legal practice, including advocacy, notarial activity, or individuals involved in religious (missionary) activities, etc. activity and receive income from that activity;
- members of the farm, if they do not belong to individuals who are subject to insurance on other grounds.
Such individuals may independently make decision regarding the accrual, calculation and payment of the single contribution for the periods from 01 to 31 March and from 01 to 30 April 2020 in the amounts and in accordance with the Law № 2464-VI. In this case, information on the paid amounts must be indicated in the reporting of accrual of the single social contribution for the reporting period, defined for such individuals by the Law № 2464-VI.
If the taxpayer has already paid contributions for March and April 2020, before the entry into force of the Law № 533-IX, such amounts will be credited by the tax authorities (without any applications from taxpayers of the single social contribution) to the account of future payments (if such taxpayer has no arrears , sanctions and / or penalties for this contribution), except of cases when the taxpayer by himself/herself determines the basis for calculation of the single social contribution for the reporting period.
Reference:
Starting from 03.01.2020 there are new valid accounts for crediting the single social contribution. Information about requisites of new accounts 3556 is posted on the sub-site Territorial bodies of the STS in Odessa region of the STS web portal in section “Budget accounts” at the link https://od.tax.gov.ua/byudjetni-rahunki/.
Video tutorial on submission of reporting about the amounts of accrued income of insured individuals and amount of accrued single social contribution is at: https://od.tax.gov.ua/media-ark/news-ark/414358.html.