1. Since a part-time individual – entrepreneur has right not to pay single contribution for itself in those months when it was paid at the main place of work by employer not less than the minimum, is it necessary to prove by some documents that the employer paid single contribution for respective months?
According to Article 20 of the Law of Ukraine № 2464, the tax authorities in order to verify correctness of accrual, calculation, completeness and timeliness of payment of single contribution are provided with access to personalized information on wages (income, cash benefits, compensation) of insured individuals on whom insurance premiums are accrued and paid. Therefore, self-employed individuals or individuals involved in independent professional activity should not report about the fact that employer has paid for them.
2. How to reflect months in individual – entrepreneur’s reporting for which single contribution is not paid by individual – entrepreneur for itself as it was paid by the employer at main place of work, so that these months are not credited to arrears of single contribution?
According to paragraph 4 Part 2 Article 6 of the Law № 2464, payers of single contribution are obliged to submit reports on accrual of single contribution in amounts determined in this Law, as a part of the personal income tax (single tax) reporting to tax authority at the main place of payer’s registration in time and manner established by the Tax Code of Ukraine.
Taking into account the above mentioned information and the norms of Part 6 Article 4 of the Law № 2464, such payers in the paper version of report put strikethroughs for the months when the employer paid single contribution in amount of not less than the minimum insurance premium (fields remain blank in the electronic version of report).
3. Are there any mechanisms for verifying information on the payment of single contribution by individual – entrepreneur and the employer in case of misunderstandings regarding payment of single contribution for certain months?
From 01.01.2021 such mechanism is defined by Article 20 of the Law № 2464. Amount of information, terms and procedure for its receipt is approved by separate protocols on the basis of procedure approved by the central executive body that ensures formation and implementation of public financial policy, in agreement with the Pension Fund and funds of compulsory state social insurance.