Paragraph 919 of Section VIII "Final and Transitional Provisions" of the Law of Ukraine "On collection and accounting of single contribution to obligatory state social insurance" (hereinafter – Law) stipulates that temporarily, from 01.03.2022 until termination or abolition of the martial law in Ukraine and within twelve months after termination or abolition of the martial law, individuals-entrepreneurs, individuals involved in independent professional activity, as well as farm members, if they do not belong to individuals subject to insurance on other grounds, have a right not to accrue, calculate and pay single contribution to obligatory state insurance social insurance (hereinafter – single contribution) for themselves. Herewith, provision of Clause 2 of Paragraph 2 Part 1 Article 7 of this Law regarding such periods does not apply to such individuals.
At the same time, calculation of single contribution as a part of the tax declaration (hereinafter – declaration) is not completed by such individuals for a period in which, according to Clause 1 of this Paragraph, single contribution was not accrued, calculated and paid.
That is, individuals specified in Paragraphs 4, 5 and 51 of Part 1 Article 4 of the Law, who exercised right not to pay single contribution for themselves, reflect such information directly in the declaration.
So, for months in which the specified right was used, payer of single contribution has to put 0 in columns in which information on the amount of income for which single contribution is calculated, taking into account the maximum amount, as well as amount of calculated single contribution should be reflected.
Please also note that information on the amounts of accrued income of insured individuals and amounts of he accrued single contribution (hereinafter – information) is annex to the declaration, that is, its integral part, for correction of information the general rules defined by Article 50 of the Tax Code of Ukraine are used, if this applies to periods starting from 2021 (the first reporting (tax) period in which information became integral part of the declaration).
