Main Directorate of the STS in Rivne region draws the employers’ attention (both legal entities and individuals) to the fact that the Tax Service monitors compliance with the tax legislation regarding the payment of salaries and other income to citizens and ensure the implementation of state policy on the administration of the single social contribution to compulsory state social insurance. For this, the Main Directorate is constantly taking measures on repayment of the single social contribution arrears.
Specifically, as of 01.05.2020, the amount of single social contribution debt amounted 156.5 million UAH.
Since the beginning of the year, tax authorities have already formed and sent to debtors 6179 claims for repayment of debt from the single social contribution in the amount of 198.1 million UAH. The number of1688 agreed claims in the amount of 18.5 million UAH were transferred to the state executive service for enforcement. At present, 1.9 million UAH has been transferred.
Main Directorate of the STS in Rivne region noted that the receipt of funds from the single social contribution and reduction of the absolute amount of debt is under constant control.
Also, tax specialists emphasized that the employee’s working period, for which the employer has not paid contributions from single social contribution, will not be included in the employee’s insurance period until the full debt repayment. Therefore, the accrual, timely and full payment of the single social contribution is a guarantee of social protection.
Once again please note that the taxpayer will get financial sanctions in case of late payment of the single contribution and officials will bear administrative and even criminal liability.