Peculiarities of reporting on single contribution

On 01.01.2021, the Law of Ukraine as of 19.09.2019 № 116-IX “On Amendments to the Tax Code of Ukraine on Submission of Unified Reporting on Single Contribution to Compulsory State Social Insurance and Personal Income Tax” came into force (hereinafter – the Law № 116), as well as the Law of Ukraine № 115-IX “On Amendments to the Law of Ukraine “On Collection and Accounting of Single Contribution to Compulsory State Social Insurance” (hereinafter – the Law № 115) that changed the Procedure for submitting reports on the accrual of single contribution to compulsory state social insurance (hereinafter – the single contribution), particularly provides for the submission of reports on the accrual of single contribution in the amount determined according to the Law as of Ukraine of 08.07.2010 № 2464 “On Collection and Accounting of Single Contribution to Compulsory State Social Insurance” (hereinafter – the Law № 2464) as a part of reporting on the personal income tax (single tax) to tax authority at the main registration place of the single contribution payer within the time and in manner prescribed by the Tax Code of Ukraine.

To implement this measure, the Ministry of Finance of Ukraine issued the following Orders:

as of 15.12.2020 № 773 “On Amendments to the Order of the Ministry of Finance of Ukraine as of 13.01.2015 № 4” which amended the Order of the Ministry of Finance of Ukraine as of January 13.01.2015 № 4 “On Approval of the Form of Tax Calculation of Income Accrued (Paid) ) in Favor of Individuals and the Amounts of Tax Withheld from them (form № 1DF) and the Procedure for Filling in and Submitting by Tax Agents the Tax Calculation of the Amounts of Income Accrued (Paid) in Favor of Individuals and the Amounts of Tax Withheld from them”;

as of 09.12.2020 № 752 “On Amendments to the Order of the Ministry of Finance of Ukraine as of 19.06.2015 № 578” registered at the Ministry of Justice of Ukraine on 28.12.2020 for № 1303/35586, which amended the Order of the Ministry of Finance of Ukraine as of 19.06.2015 № 578 “On Approval of Tax Declaration Forms of the Single Tax Payer”;

as of 17.12.2020 № 783 “On Amendments to the Order of the Ministry of Finance of Ukraine as of 02.10.2015 № 859” registered at the Ministry of Justice of Ukraine on 28.12.2020 № 1295/35578, which amended the Order of the Ministry of Finance of Ukraine as of 19.06.2015 № 578 “On Approval of Tax Declaration Forms of the Single Tax Payer” and as of 02.10.2015 № 859 “On Approval of Property and Income Tax Declaration Forms and Instructions for Filling in Property and Income Tax Declaration”.

Specified Orders approved new reporting forms that contain information on the amounts of accrued single contribution.

At the same time, current valid forms of reporting on the single contribution, approved by the Order of the Ministry of Finance of Ukraine as of 14.04.2015 № 435 “On Approval of the Procedure for Forming and Submitting a Report on the amount of accrued single contribution to compulsory state social insurance” registered at the Ministry of Justice of Ukraine on 23.04.2015 № 460/26905 (hereinafter – the Order № 435) are separate reports on the single contribution and may not meet the requirements of legislative changes. As follows, in order to avoid a legal conflict over the existence of several forms of reporting to reflect amounts of accrued single contribution, the above specified forms of reporting should be abolished.

Given the above mentioned information, the Ministry of Finance of Ukraine sent to the Ministry of Justice of Ukraine for state registration  the Order of the Ministry of Finance of Ukraine as of 28.12.2020 № 814 “On Some Features of Reporting on Single Contribution to Compulsory State Social Insurance according to the Order of the Ministry of Finance of Ukraine as of 14.04.2015 № 435” (hereinafter – the Order № 814), which provides for the cancellation of Order № 435 (with amendments) that is currently undergoing state registration.

Order № 814 stipulates that reporting on the amounts of accrued single contribution according to the forms established by the Order № 435 is submitted to tax authorities at the main place of registration of the single contribution payer at the tax authorities:

until 01.04.2021 according to Annex 4 to the Procedure for forming and submitting by insurers a report on the amounts of accrued single contribution to compulsory state social insurance (hereinafter – the Procedure) approved by the Order № 435 for single contribution payers specified in Paragraph 1 and 16 of Part 2 Article 4 of the Law № 2464, for the reporting periods up to and including 2020 and in the case of termination of state registration until 28.02.2021;

until 01.04.2021 according to Annex 7 to the Procedure for single contribution payers specified in Paragraph 1, 4, 5 and 51 of Part 1 Article 4 of the Law № 2464, who use work of individuals under an employment contract (agreement) or other conditions provided by the law or under civil law contracts (excepting civil law contract concluded with individual – entrepreneur, if the performed work (provided performed) correspond to the activities specified in the Unified State Register of Legal Entities, Individuals – Entrepreneurs and Public Associations);

until 01.04.2021 according to Annex 5 to the Procedure for single contribution payers specified in Paragraph 4 of Part 1 Article 4 of the Law № 2464, who chose simplified taxation system and belong to single tax payers Group I – III;

until 01.01.2022 according to Annex 5 to the Procedure for single contribution payers specified in Paragraph 4 of Part 1 Article 4 of the Law № 2464, who chose simplified taxation system and belong to single tax payers Group IV;

until 01.01.2022 according to Annex 5 to the Procedure for single contribution payers specified in Paragraph 4 of Part 1 Article 4 of the Law № 2464, who use the general taxation system;

until 01.01.2022 according to Annex 5 to the Procedure for single contribution payers specified in Paragraphs 5 and 51 of Part 1 Article 4 of the Law № 2464;

until 01.01.2022 according to Annex 6 to the Procedure for single contribution payers specified in Paragraphs 2 and 3 of Part 1 Article 10 of the Law № 2464.