In this publication it is told about responsibility of the insurer and public officials for granting in the Pension fund of doubtful data irrespective of the sum, the committed arithmetic mistake.
For representation in the Pension fund of the doubtful data used in system of the personified account, the current legislation provided heavy fines
For representation in the Pension fund of the doubtful data used in system of the personified account, the current legislation provided heavy fines. What is understood as doubtful data? If, for example, the employer allowed an insignificant arithmetic mistake – the income of the worker is underestimated by 3 UAH. or, on the contrary, the considerable sum – 1 000 UAH isn’t reflected., penalties will be identical? And if the mistake isn’t connected with the income sums, the letter in a surname what penalties in this case will be for example is incorrectly specified?
Let’s begin with that insurers are obliged to represent the reporting to territorial bodies of the Pension fund in the established form and in accordance with the established procedure (item of 4 h. 2 Art. 17 of the Law from 09.07.03 of No. 1058-IV About obligatory state pension insurance, further – the Law No. 1058). And the mechanism of their drawing up you will find forms of dokuyoment of the personified accounting of the insured persons in an Order approved by the resolution of board of the Pension fund of Ukraine from 10.06.04 of No. 7-6. Thus, there are two moments which it is necessary to remember: first, INDANI should be filled with the insurer (rabotodayotel) with observance of requirements of the called Order, and secondly, the data specified in them should be authentic, that is correct, without mistakes.
Specialists of Fund are compelled to speak about unauthenticity of data in cases when information in INDANI (about the size of a salary, insurance fees, osnoyovaniye of preferential calculation of an insurance experience, periodax for which contributions are assessed, identification number of the individual, etc.) doesn’t correspond to that information which contains in documents of the pervichyony accounting of the insurer; the documents confirming the bases for the accounting of an insurance experience; certificates of body of GNS of identification numbers, etc.
Thus, even if the insurer committed an arithmetic mistake and because of it reflected in INDANI the doubtful income of the worker, responsibility neizbezhna. Thus has no value, for what sum he was mistaken – on 3 UAH. or on 1 000 UAH., as the data in any case presented in the Pension fund are doubtful. And for predstavleyony the doubtful data used in system of the personified account, sleduyuyoshchy financial sanctions are provided:
• a penalty on the insurer – at a rate of 10 % of the sum of the insurance fees estimated from a zayorabotny payment of workers on which unauthenticity of data in INDANI is revealed, but not less than 10 NMDG (today - 170 UAH.), and in case of repeated such violation on a protyazheyoniya of year – at a rate of 20 % of the specified sums and not less than 20 NMDG (340 UAH.) (item of 5 h. 9 Art. 106 of the Law No. 1058);
• administrative penalties on the officials guilty of an offense – at the rate from 8 to 15 NMDG (that is from 136 UAH. to 255 UAH.), and for repeated such offense for a year – from 10 to 20 NMDG (from 170 UAH. to 340 UAH.) (Code Art. 1651 about administrative offenses).
As you can see, penalties big therefore insurers during INDANI filling on workers should be the most attentive. Besides don’t forget: future pension of the worker depends on your accuracy.
I pay your attention! To avoid sanctions mogut those insurers who independently revealed unreliable information in INDANI presented by them for the previous fiscal year and managed to submit till April 1 of the current year to the Pension fund ispravyolenny INDANI with a mark "correcting". Also those insurers whom in INDANI for reporting or previous years allowed, the mistakes which have not been connected with the sums of the income and insurance fees (discrepancy of a surname, a name, a patronymic won’t be made answerable, etc.), independently revealed these mistakes and presented in the Pension fund correctly filled INDANI with a mark "correcting".
(On Balans-Agro newspaper materials)