In this article the explanation about drawing up and granting terms in bodies of PFU of the personified reporting for 2008 subjects of managing is given.
Reorganization 2002
Till April 1 of the current year subjects of managing should present in body of PFU the personified reporting for 2008. Concrete term of its representation is established for each insurer according to the schedule approved by territorial body by PFU in a place of registration. One of the documents which are a part of the personified reporting, the form INDAN I which contains individual data on the insured person is. In order that insurers easily and quickly reported in this form, we offer recommendations about an order of its filling and representation.
Who and in what terms represents a form INDAN I?
One of the main objectives of the personified account is creation of the uniform state automated bank of data ofizichesky persons. On everyone zastraxovannoelico the personal registration form in which constant identification number of the State register of individuals – payers of taxes and other obligatory payments (is used by item 2 opens. Law Art. 21 from 09.07.03 g.# 1058-IV About obligatory gosudarstvennompensionny insurance, further – the Law No. 1058) the formation and representation.poryadok to bodies of the Pension fund of Ukraine of data on the insured person which are used in system of obligatory state pension insurance, is approved by the resolution of board of the Pension fund from 10.06.04 of No. 7-@ (further – No. Order 7-@).
The main document on the basis of which the card of the insured person in a database of system of the personified accounting of data on the insured faces (SPOV) is formed, the report on a form INDANI is. The amount of earnings (income) of the person, contributions to PFU, its special and general experience is determined by this report. The reporting is represented once a year till April 1 (according to previous year) according to the schedule established by territorial body to PFU in a place of registration of the insurer.
Insurers, in understanding of the Law No. 1058, employers and other persons who according to this Law pay insurance fees for obligatory state pension insurance are. In particular, insurers (and respectively – subjects of the reporting) are:
• legal entities and individuals – subjektypredprinimatelsky activity (including payers of the contributions which have chosen a special way of the taxation: the fixed tax, the single tax, the fixed agricultural tax) which use work of hired workers;
• the collective and rent enterprises, agricultural cooperatives and farms, including chosen special sposobnalogooblozheniye;
• persons who provide itself with work independently – are engaged in the lawyer, notarial, creative and other activity connected with obtaining of the income;
• persons who reached 16-year age, can take part in system of obligatory gosudarstvennogopensionny insurance at own will;
• regional (city) managements of work and social protection of the population;
• regional (city) centers of employment.
The subjects of managing using wage labor (including the collective, rent enterprises, agricultural cooperatives and farms), represent in bodies of PFU in a _ndan_svedeniye form about the insured persons, which:
• work with such subjects on the terms of the employment contract or other conditions provided by the legislation, or perform works according to contracts of civil-law character;
• pass alternative (not military) service;
• are on welfare on temporary disability.
Business owners except data on hired workers submit data in a form INDANIo to themselves. If with implementation of an entrepreneurial activity they are helped by the members of the family receiving a part of the income of occupation by this activity, on them the corresponding data also move.
Also on themselves data in a form INDANI submit the faces, which provide itself with work, and the persons which are voluntary taking part in system of pension insurance.
Requirements to filling and submission of the reporting
The reporting in system of the personified account is represented personally the insurer on papers or in an electronic form with digital signature use. The order of submission of reports in the Pension fund of Ukraine in an electronic form is approved by the resolution of board of the Pension fund from 19.04.07 of No. 7-7.
Data more than in 5 faces should move the insurer in electronic form and it is obligatory complete with documents on the papers, assured by the signature of the head and under seal. Data less than in 5 faces can move only in paper form.
The insurers representing the primary reporting in an electronic form from the ispolzovaniyemelektronny digital signature, don’t provide paper documents.
Electronic carriers with the primary reporting in system of the personified account are formed by the insurer with use of a special complex of the ARM-ZS programs which actual versions are free of charge provided to insurers in territorial body of the Pension fund in a place of registration. Also this program can be received on a site of the Pension fund of Ukraine ().
Reports INDANIna papers are formed in packs (no more than 25 sheets in a pack), on each of which are made a label receipt. The employee of territorial body of the Pension fund, responsible reception of the reporting, puts down all necessary requisites on a label and assures him the press of this body. The separated part of a label with a mark of the recipient is transferred to the insurer who has presented the reporting.
Filling of requisites of a form INDANIzavisit from category of the insured person and the insurer. Values of vzaimoobuslovlenny requisites of a form _ndan_otnositelno categories of the insured person are determined by the directory A table of correspondences of codes of category of the insured person and codes of object of charge and the sizes of rates of insurance fees for obligatory state pension insurance (the annex 2 to No. Order 7-@).
Recommendations about filling of indicators of a form _ndan_privedy in the table:
Payment under contracts of civil-law character reflect in a month of charge, that is in a month in which the act of the executed works is signed. If according to contract provisions compensation is paid monthly, it is reflected those months for which it is added. In the column Usyogo povny dniv for an experience is specified number of calendar days of performance of work on contract provisions.
Let’s notice: if the worker during for about one years the enterprise received a salary on a primary place of employment and in combination (and also under civil-law contracts), on it zapolnyaetsya one form INDANI. An exception are scientists who in one reporting year got wages for scientific activity and for the work which is not relating to this activity. On them two forms are filled: one report should contain data on a salary for scientific activity, and in the second – data on a salary or the compensation which is not relating to such activity.
As to all other workers, two forms INDANIzapolnyayutsya only in case within a year the code such as a rate of an insurance fee changed.
On the payments added after dismissal of the worker, insurance fees aren’t charged, and, therefore, such payments aren’t reflected in the reporting.
The sums collected by executive service by a court decision in interests of the worker according to the executive letter, belong to compensation fund regarding an additional salary as payment for unfinished time (Instruction No. 5 subitem 2.2.12). Therefore such sums should be reflected as a part of compensation fund in a month in which their charge or payment was carried out. Charge and deduction of insurance fees in this case is made within the maximum size of the actual expenses on compensation of hired workers in a month. In shape INDANIsumma on which insurance contributions are assessed, it is reflected in a month in which such charge in response to the judgment which has entered validity was carried out.
Responsibility for not submission of the reporting
For not representation, untimely representation, representation not in the established form or representation of the doubtful data used in system of the personified account, is imposed on the insurer a penalty at a rate of 10 % from the sum of insurance fees which are paid or are subject to payment for the corresponding reporting period, for each full or incomplete month of a delay of representation of data, but not less than 10 NMDG (170 UAH.) (item of 5 h. 9 Art. 106 of the Law No. 1058).
For repeated violation within a year to the insurer the penalty at a rate of 20 %ot the sums of insurance fees which are paid is applied or are subject to payment for the corresponding reporting period, for each full or incomplete month of a delay of representation of data, but not less than 20 NMDG (340 UAH.).
To the officials who have made an offense relatively about submission of the personified reporting, executive body of the Pension fund, according to item of 5 h. And item 1.5 of the Order of No. 7-@, the official penalty in the form of a penalty at the rate from 8 to 15 NMDG (from 136 UAH has the right to apply 16 Art. 106 of the Law No. 1058. to 255 UAH.).
The insured workers have the right to demand from employers of complete and timely representation in the Pension fund of data on their earnings and length of service as in case of absence in SPOV of such data, in the future, at a retirement, the person can’t podtverdit the experience and earnings for the corresponding period.
On Balans-Agro newspaper materials.