In this article the explanation about modification of the Instruction about an order of calculation and payment by insurers and the insured persons of contributions to obligatory state pension insurance in the Pension fund of Ukraine is given.
Changes are made to the Instruction about an order of calculation and payment by insurers and the insured persons of contributions to obligatory state pension insurance in the Pension fund of Ukraine, approved by the resolution of board of PFU from 19
Changes are made to the Instruction about an order of calculation and payment by insurers and the insured persons of contributions to obligatory state pension insurance in the Pension fund of Ukraine, approved by the resolution of board of PFU from 19.12.03 of No. 21-1, and in a form of Calculation of the sum of insurance fees (the annex 23 to this Instruction). Let’s consider main of them.
1. Calculation for December – already in the updated form
In the right top corner of Calculation now in addition it is necessary to specify sredneuchetny number of permanent members of staff – disabled people for the reporting period. Thus, this indicator will be otrazhen not only as a part of the total sredneuchetny number of permanent members of staff of registration structure (as was earlier), but also separately. It is necessary to submit the updated form of Calculation since the report for December, 2008.
2. For the mountain enterprises term of payment of insurance fees is increased
Since 16.09.08 (the date of entry into force of the Law from 02.09.08 of No. 345-VI) the mountain enterprises carry out final settlement on payment of contributions for reporting month in time – not later than in 28 calendar days after the termination of such month (for other insurers this term less – 20 calendar days). In the Instruction No. 21-1 (subitem 5.1.4, 5.1.6) it is specified that okonyochatelny calculation should be carried out to the specified term irrespective of payment of a salary and other income assessed by contributions to the Pension fund. Let’s note that terms prolong for "miners" not for the first time (in 2007 they paid contributions by the same rules).
3. A fine – per every day of payment delay, including day of payment
For the arrears sums on payment of contributions (shortage) and for the sums of in due time not paid (not listed) financial sanctions the fine – at a rate of 0,1 % of the sum of an underpay per every day of payment delay is charged. In (item 10.1) Instruction No. 21-1 now it is specified that it is considered day of delay of payment as well day of the actual repayment of an underpay. The fine is charged from the first calendar day after day of maturity and till day of the actual payment of a shortage inclusive.
4. Control of payment of contributions – including according to the Law No. 2181
In the list of laws, according to which PFU carries out control for correct nachisleniyoy, timely and complete transfer of contributions, specified now also the Law from 21.12.2000 of No. 2181-III (Instruction No. 21-1 item 12.1). It is connected by that bodies of the Pension fund are called in this Law (Art. 2) supervising. However it won’t affect in any way an order of application of financial sanctions for violations in the sphere of obligatory state pension insurance. Let’s remind that to insurers-violators sanctions in an order and the sizes provided by h are applied. 9 Art. 106 of the Law from 09.07.03 of No. 1058-IV.
The resolution of board of PFU from 14.11.08 of No. 20-1 came into force since 23.12.08.
On Balans-Agro newspaper materials.